USULAN PENERAPAN PENGGUNAAN METODE ACTIVITY BASED BUDGETING (ABB) PADA PENGENDALIAN BIAYA DAILY WORKER AND CASUAL (Studi Kasus Pada PT. XYZ)

AMIN, MOHAMMAD NUR (2021) USULAN PENERAPAN PENGGUNAAN METODE ACTIVITY BASED BUDGETING (ABB) PADA PENGENDALIAN BIAYA DAILY WORKER AND CASUAL (Studi Kasus Pada PT. XYZ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to determine the proposed application of the use of the Activity- Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more accurate information about activities, activity costs, work process time, number of human resources required, total employee costs, and project profit/loss. It can be concluded that the Activity-Based Budgeting (ABB) model can meet the needs of the budgeting model. This study took the population and samples from functional managers and senior/junior staff in a hospitality company at PT XYZ. The results of this study indicate that the Activity-Based Budgeting method can detail information related to cost control of daily and casual workers required, making the Activity-Based Budgeting (ABB) calculation method to be considered capable and can meet budgeting needs related to cost control of daily and casual workers. Keywords: ABB, Activity Based Budgeting, Daily Worker, Casual Woker Penelitian ini bertujuan untuk mengetahui Usulan Penerapan Pengunaan Metode Activity Based Budgeting (ABB) Pada Pengendalian Biaya Daily Worker And Casual (Studi Kasus Pada PT. XYZ). Berdasarkan penelitian sebelumnya, dapat diketahui bahwa ABB memiliki kemampuan untuk memberikan informasi yang lebih akurat tentang kegiatan, biaya kegiatan, waktu proses kerja, jumlah sumber daya manusia yang dibutuhkan, total biaya karyawan dan laba / rugi proyek. Dapat disimpulkan bahwa model Activity Based Budgeting (ABB) dapat memenuhi kebutuhan model penganggaran. Penelitian ini mengambil populasi dan sampel dari manajer fungsional dan staff senior/junior pada beberapa perusahaan perhotelan di PT XYZ. Hasil penelitian ini menunjukan bahwa penelitian menggunakan metode ini mampu merinci informasi terkait Pengendalian Biaya Daily Worker And Casual yang dibutuhkan sehingga metode perhitungan Activity Based Budgeting (ABB) dianggap mampu dan dapat memenuhi kebutuhan penganggaran terkait Pengendalian Biaya Daily Worker And Casual workers. Kata kunci: ABB, Activity Based Budgeting, Daily Worker, Casual worker

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55518310002
Uncontrolled Keywords:	ABB, Activity Based Budgeting, Daily Worker, Casual worker
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.4 Research; Statistical Methods/Riset; Metode Statistik > 001.42 Reseach Methods/Metode Riset > 001.422 Statistical Methods/Metode Statistik 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 001 Knowledge/Ilmu Pengetahuan > 001.4 Research; Statistical Methods/Riset; Metode Statistik > 001.43 Descriptive and Experimental Methods/Riset Deskriptif, Metode Eksperimen dan Percobaan Ilmiah > 001.433 Descriptive Method/Metode Deskriptif
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	10 Oct 2023 02:07
Last Modified:	10 Oct 2023 02:07
URI:	http://repository.mercubuana.ac.id/id/eprint/82270

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