PENENTUAN HARGA POKOK PRODUKSI BATIK TULIS MENGGUNAKAN ACTIVITY BASED COSTING (ABC) : STUDI KASUS DI BATIK TOBAL PEKALONGAN

PENENTUAN HARGA POKOK PRODUKSI BATIK TULIS MENGGUNAKAN ACTIVITY BASED COSTING (ABC) : STUDI KASUS DI BATIK TOBAL PEKALONGAN

Authors

  • Jilma Dewi Ayu Ningtyas
  • Bayu Wirawan D. S.

Abstract

The purpose of this study is to produce a calculation of the cost of batik production based on activity
based costing. The object of research is the cost of production cost in making batik in Tobal Batik in
Pekalongan. For the subject of this study were written batik products from Batik Tobal Pekalongan
business which is located at Jl. Teratai No. 24, Klego, Pekalongan Timur, Pekalongan City, Central
Java. This type of research is qualitative by studying more in calculations with the activity based
costing system in determining the cost of production in the business of Tobal batik. Data collection
method uses observation, interview and documentation techniques. The data analysis method uses
descriptive analysis by using the two-stage activity based costing system based on this research. It can
be concluded that the determination of the cost of batik production in Batik Tobal by calculating the
activity based costing system is Rp. 25,695,667, for the number of units produced 100 meters so the
cost of producing batik per meter is IDR 256,957.