PENERAPAN MODEL ACTIVITY-BASED BUDGETING PADA PT KALIKA KARYA UTAMA

SANTIASIH, WAYAN (2019) PENERAPAN MODEL ACTIVITY-BASED BUDGETING PADA PT KALIKA KARYA UTAMA. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Budget is one of the management decision-making tools, from activities to finance. One of the budgeting model can be applied is an Activity-Based Budgeting (ABB) model. The objective of this research is to propose the application of the ABB model in PT Kalika Karya Utama. The object in this research is budgeting for e-learning projects that carried out by PT Kalika Karya Utama. In the present time, the budgeting model applied is included in the traditional budgeting system, namely the Incremental budgeting model, in which the budgeting is conducted based on the budget in the previous year therefore sometimes the information used is less accurate. This research shows the differences between the ABB model and the Incremental budgeting model, as well as the evaluation of the application of each model. This research is a quantitative research, with descriptive exploratory research type in a case study. Research data was obtained from face to face interviews, observation of activities and documentation. ABB modeling is carried out by detailing activities in e-learning projects including human resources used, then compiling employee costs for these activities. The results of ABB modeling show that ABB has capabilities to provide more accurate information about activities, costs for activities, work process time, amount of human resources needed, total employee costs and project profit / loss. Result of research concluding that the ABB model can provides the budgeting model needs of PT Kalika Karya Utama. Keywords: Activity-Based Budgeting, Budget, Human Resources, Incremental Budgeting Budget merupakan salah satu alat pengambilan keputusan manajemen, mulai dari aktivitas hingga keuangannya. Salah satu model budgeting yang dapat diterapkan adalah model Activity-Based Budgeting (ABB). Tujuan dari penelitian ini adalah untuk memberikan usulan penerapan model ABB di PT Kalika Karya Utama. Objek dalam penelitian ini adalah budgeting untuk proyek e-learning yang dikerjakan oleh PT Kalika Karya Utama. Model budgeting yang diterapkan selama ini termasuk dalam sistem traditional budgeting yaitu model Incremental budgeting, dimana dalam penyusunan budget dilakukan atas dasar budget pada tahun sebelumnya sehingga terkadang informasi yang digunakan menjadi kurang akurat. Penelitian ini memperlihatkan perbedaan model ABB dengan model Incremental budgeting, serta evaluasi atas penerapan masing-masing model. Penelitian ini berjenis kuantitatif, dengan tipe penelitian descriptive exploratory yang berjenis case study. Data penelitian dikumpulkan melalui wawancara face to face, observasi kegiatan dan dokumentasi. Pemodelan ABB dilakukan dengan mendetailkan aktivitas-aktivitas pada proyek e-learning termasuk human resources yang digunakan, kemudian disusun biaya karyawan atas aktivitas tersebut. Hasil dari pemodelan ABB menunjukkan bahwa ABB mampu memberikan informasi yang lebih akurat mengenai aktivitas, biaya atas aktivitas, waktu proses kerja, jumlah human resources yang dibutuhkan, total biaya karyawan serta profit/loss proyek. Hasil penelitian menyimpulkan bahwa model ABB dapat memenuhi kebutuhan model budgeting PT Kalika Karya Utama. Kata kunci: Activity-Based Budgeting, Budget, Human Resources, Incremental Budgeting

Item Type: Thesis (S2)
NIM: 55516120015
Uncontrolled Keywords: Activity-Based Budgeting, Budget, Human Resources, Incremental Budgeting
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 24 Jan 2019 01:37
Last Modified: 24 Jan 2019 01:37
URI: http://repository.mercubuana.ac.id/id/eprint/46862

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