ANALISIS PENENTUAN HARGA POKOKPRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA PROGRAM PAKET ACARA BERITA DI TELEVISI REPUBLIK INDONESIA (TVRI) STASIUN KALIMANTAN BARAT
Abstract
This thesis aimed find out the analysis on determination of production cost based on activity based costing system in the news program aired by the Television of Republic of Indonesia (TVRI) Station West Kalimantan. The findings of the research showed that the determination of the production cost of news programs using activity-based costing system was more accurate and precise when compared to conventional system. The difference between the production cost using conventional system and activity-based costing system was because of the affectation of overhead on the activity based costing was adapted to the activities undertaken in the making of a news program. In addition, the determination of the production cost of the news program using the Activity Based Costing system was appropriate of effective than using the conventional, despite the fact that the Activity Based Costing system was more expensive than the conventional, but this did not indicate that the conventional system was superior. This was due to the confusion in the calculation of the conventional system because the costs of activities done to produce goods were not only triggered by the number of production units. The result of this research suggested that 1) determining the production cost based on activity based costing system could be used as an alternative for th production of news program of Negeriku Indonesia (My Country, Indonesia) by using formulated cost on each product (news package). The formulation could be used to determine the production budget for production activities and to determine the accurate production cost, especially in the face of competition so that no more distortion or miscalculation that caused loss in determining the production cost, which would certainly affect the quality of the real broadcast. 2) further research on similar subject is expected to find another method to calculate the production cst in order to obtain more alternatives to the accurate and efficient production cost.
Keywords : Determination, Production Cost, Activity Based Costing.
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Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
Jl. Prof.Hadari Nawawi, Pontianak - Kalimantan Barat (78121)
Phone : (0561) 785342, 583865
Email : [email protected]