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

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Published: Jun 28, 2024
DOI: https://doi.org/10.55299/ijcs.v3i1.945
Keywords:
Traditional medicine, Profitability, Activity based costing, Production cost, Break event point

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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

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.

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

References

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