Analisis Perbandingan Metode Tradisional dan Metode Acitvity Based Costing dalam Perhitungan Unit Cost pada PD Kebersihan Kota Bandung

Khairunnisa, Anita (2015) Analisis Perbandingan Metode Tradisional dan Metode Acitvity Based Costing dalam Perhitungan Unit Cost pada PD Kebersihan Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.

	Text S_PEA_1105031_Title.pdf Download (284kB)
	Text S_PEA_1105031_Abstract.pdf Download (136kB)
	Text S_PEA_1105031_Table_of_content.pdf Download (230kB)
	Text S_PEA_1105031_Chapter1.docx Download (36kB)
	Text S_PEA_1105031_Chapter2.pdf Download (329kB)
	Text S_PEA_1105031_Chapter3.pdf Download (276kB)
	Text S_PEA_1105031_Chapter4.pdf Download (628kB)
	Text S_PEA_1105031_Chapter5.pdf Download (201kB)
	Text S_PEA_1105031_Bibliography.pdf Download (198kB)
	Text S_PEA_1105031_Appendix.pdf Download (476kB)

Abstract

Penelitian ini bertujuan mengetahui bagaimana penerapan metode tradisional dan activity based costing dalam perhitungan unit cost di PD Kebersihan Kota Bandung, serta perbandingan dari unit cost yang dihasilkan kedua metode tersebut. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Teknik penarikan sampel menggunakan purposive sampling dengan kriteria laporan keuangan tahun 2013 dan 2014. Hasil penelitian menunjukkan bahwa perhitungan biaya satuan (unit cost) di PD Kebersihan menggunakan metode tradisional. Hasil perhitungan menggunakan metode Activity Based Costing menghasilkan biaya satuan yang lebih besar dari tahun ke tahun di bandingkan dengan biaya satuan berdasarkan metode tradisional. Selisih yang timbul disebabkan oleh penggunaan pemicu biaya yang berbeda antara kedua metode tersebut.---------- This research aims to determine the implementation of traditional method and activity based costing method in calculating the unit cost on PD Kebersihan Bandung City, along with the comparison of unit cost generated by those two methods. The research method used descriptive quantitative. The technique of withdrawing the sample used purposive sample with the criteria of financial report of 2013 and 2014. The result shows that the calculation of unit cost on PD Kebersihan used traditional method. The calculating result used activity based costing method generates higher unit cost from year to year compared to the init cost with the traditional method. The deviation arise caused by different uses of cost drivers between both methods.

Item Type:	Thesis (S1)
Additional Information:	S PEA KHA a.2015 ; Denny Andriana.
Uncontrolled Keywords:	Metode Tradisional, Metode Activity Based Costing, Unit Cost, PD Kebersihan Kota Bandung, Traditional Method, Activity Based Method, Unit Cost, PDK Bandung City
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User:	Mr. Tri Agung
Date Deposited:	28 Jul 2016 01:49
Last Modified:	28 Jul 2016 01:49
URI:	http://repository.upi.edu/id/eprint/20651

Available Versions of this Item

• Analisis Perbandingan Metode Tradisional dan Metode Acitvity Based Costing dalam Perhitungan Unit Cost pada PD Kebersihan Kota Bandung. (deposited 28 Jul 2016 01:46)
  • Analisis Perbandingan Metode Tradisional dan Metode Acitvity Based Costing dalam Perhitungan Unit Cost pada PD Kebersihan Kota Bandung. (deposited 28 Jul 2016 01:49) [Currently Displayed]

Actions (login required)

View Item