LUSI, (2022) USULAN PENGGUNAAN METODE ACTIVITY BASED BUDGETING UNTUK PENGENDALIAN BIAYA TENAGA KERJA DI MASA PANDEMI COVID-19 (Studi Kasus Pada PT. Z). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This research aims to determine the implementation of the Activity Based Budgeting method in controlling labor costs at PT. Z in Jakarta in 2019 and 2020 which is engaged in the café and restaurant industry. The development of this research uses the Time Driven Activity Based Costing method. The design objective of this research is a descriptive study using a case study research strategy. The data analysis method is qualitative and quantitative data analysis. The results of this research show that the ABB method calculated with TDABC achieves a more efficient value in budgeting labor costs than the traditional method and is closer to the realized value, even though the realized value for both methods is smaller than the budgeted value. The reason is, during the Covid-19 pandemic, the government has limited and reduced operating hours based on the spread of the virus. Based on the result, researchers proposed to PT. Z to consider using the ABB method with TDABC in calculating labor costs or other costs, because this model charges costs based on activities and the time needed to carry out these activities so that they can be more precise, effective and efficient in budgeting their financing. Keywords: Activity Based Budgeting, Time Driven Activity Based Costing, Labor Cost Efficiency. ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan metode Activity Based Budgeting dalam mengendalikan biaya tenaga kerja pada PT. Z di Jakarta pada tahun 2019 dan 2020 yang bergerak di industri kafe dan restoran. Pengembangan penelitian ini menggunakan metode Time Driven Activity Based Budgeting. Desain tujuan penelitian ini adalah studi deskriptif dengan strategi penelitian studi kasus. Metode analisis data dalam penelitian ini adalah analisis data kualitatif dan kuantitatif. Hasil penelitian ini menunjukkan bahwa metode ABB dengan perhitungan TDABC dalam menganggarkan biaya tenaga kerja memperoleh nilai yang lebih efisien dan lebih mendekati nilai realisasinya dibandingkan dengan metode tradisional, sekalipun nilai realisasinya lebih kecil dibandingkan dengan nilai yang dianggarkan oleh kedua metode tersebut. Hal ini dikarenakan di masa pandemi Covid-19 terdapat pembatasan dan pengurangan jam operasional yang diperbaharui berdasarkan kondisi penyebaran virus oleh pemerintah. Dari hasil penelitian tersebut maka peneliti mengusulkan kepada PT. Z untuk mempertimbangkan penggunaan metode ABB dengan TDABC dalam perhitungan biaya tenaga kerja ataupun biaya lainnya, karena model ini membebankan biaya berdasarkan aktivitas dan waktu yang dibutuhkan untuk melakukan aktivitas tersebut sehingga dapat lebih tepat, efektif dan efisien dalam penganggaran pembiayaannya. Kata kunci: Activity Based Budgeting, Time Driven Activity Based Costing, TDABC, Efisiensi Biaya Tenaga Kerja.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK 22 032 |
| NIM/NIDN Creators: | 43218310014 |
| Uncontrolled Keywords: | Kata kunci: Activity Based Budgeting, Time Driven Activity Based Costing, TDABC, Efisiensi Biaya Tenaga Kerja. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 650.1-650.9 Standard Subdivisions of Management, Public Relations, Business and Auxiliary Service/Subdivisi Standar Dari Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 07 Oct 2022 03:34 |
| Last Modified: | 07 Oct 2022 03:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70113 |
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