Implementation of Activity-Based Costing to Increase Profits for Traditional Treatment Providers

https://doi.org/10.55299/ijcs.v3i1.945

Authors

  • Agus Munandar Master of Accounting Study Program, Faculty of Economics and Business, Univesitas Esa Unggul
  • Jerry Maratis Physiotherapy Study Program, Faculty of Physiotherapy, Universitas Esa Unggul
  • Didik Sugiyanto Mechanical Engineering Study Program, Faculty of Engineering, Universitas Darma Persada
  • Kadlina Master of Accounting Study Program, Faculty of Economics and Business, Univesitas Esa Unggul

Keywords:

Traditional medicine, Profitability, Activity based costing, Production cost, Break event point

Abstract

The growth of traditional medicine in Indonesia is so rapid. Traditional medicine serves as an alternative to modern medical treatment, particularly in areas that are difficult to access by modern healthcare services. This paper aims to describe the impact of activity based costing implementation on profitability of traditional treatment. The method for this research is comparative study between pre and post implementation of ABC. For that reason, the method used in this research is one group pretest-posttest design. The number of members in the group is 20 respondents. The results of this paper show that there is a significant difference in profit before and after ABC implementation.

Downloads

Download data is not yet available.

References

BPS. Statistik Kesehatan Indonesia 2019. Jakarta: Badan Pusat Statistik; 2020. Hal. 53-57

Kaplan, R. S., & Cooper, R. (1998). "Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance.

Kotler, P., & Keller, K. L. (2016). A Framework for Marketing Management Sixth. Edition. New York: Pearson Education.

Cooper, R. and Kaplan, R.S. (1988) Measure Costs Right: Make the Right Decisions. Harvard Business Review, 66, 96-103

Published

2024-06-28

How to Cite

Munandar, A., Maratis, J., Sugiyanto, D., & Kadlina. (2024). Implementation of Activity-Based Costing to Increase Profits for Traditional Treatment Providers. IJCS: International Journal of Community Service, 3(1), 164–173. https://doi.org/10.55299/ijcs.v3i1.945

Issue

Vol. 3 No. 1 (2024): January-June

Section

Articles
Copyright & Licensing

Copyright (c) 2024 Agus Munandar, Jerry Maratis, Didik Sugiyanto, Kadlina

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.