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UNTAGUNTAG

Journal JEA17: Jurnal Ekonomi AkuntansiJEA17: Jurnal Ekonomi Akuntansi Abstract

In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.

Conclusion

Berdasarkan analisis data, didapatkan kesimpulan sebagai berikut.Herba Bagoes belum menerapkan Activity Based Management namun telah menerapkan Activity Based Costing.Herba Bagoes masih memiliki aktivitas yang tidak bernilai tambah (Non Value Added).Aktivitas yang tidak bernilai tambah yaitu Pencucian, Penyotiran, Penyimpanan.Aktivitas-aktivitas yang tidak bernilai tambah yang seharusnya dapat dihilangkan pada CV.134,- dari total biaya Overhead Rp 473.Herba Bagoes dapat meminimalisir biaya produksi dengan presentase sebesar 1,30%.

Future Research

Berdasarkan hasil penelitian dan temuan yang ada, terdapat beberapa saran penelitian lanjutan yang dapat dilakukan untuk memperdalam pemahaman mengenai penerapan Activity Based Management (ABM) dan pengendalian internal pada Usaha Kecil Menengah (UKM) herbal. Pertama, penelitian dapat difokuskan pada pengembangan model ABM yang disesuaikan dengan karakteristik unik UKM herbal, termasuk mempertimbangkan faktor-faktor seperti ketersediaan sumber daya, kompleksitas proses produksi, dan dinamika pasar. Kedua, studi lebih lanjut dapat dilakukan untuk menginvestigasi pengaruh penerapan ABM terhadap kinerja keuangan dan non-keuangan UKM herbal, seperti peningkatan profitabilitas, efisiensi operasional, dan kepuasan pelanggan. Penelitian ini dapat menggunakan pendekatan kuantitatif dengan metode survei atau studi kasus untuk mengumpulkan data yang lebih komprehensif. Ketiga, penelitian dapat mengeksplorasi peran teknologi informasi dalam mendukung implementasi ABM pada UKM herbal, termasuk pemanfaatan sistem informasi akuntansi, perangkat lunak analisis data, dan platform digital untuk meningkatkan akurasi data, efisiensi proses, dan pengambilan keputusan. Penelitian ini dapat menggunakan metode studi kasus atau eksperimen untuk menguji efektivitas berbagai solusi teknologi dalam konteks UKM herbal. Dengan demikian, penelitian-penelitian lanjutan ini diharapkan dapat memberikan kontribusi signifikan bagi pengembangan praktik manajemen yang lebih efektif dan berkelanjutan pada UKM herbal di Indonesia.

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Pages	20
DMCA	Report