eprintid: 58956
rev_number: 41
eprint_status: archive
userid: 26970
dir: disk0/00/05/89/56
datestamp: 2026-03-04 06:46:25
lastmod: 2026-03-04 06:46:25
status_changed: 2026-03-04 06:46:25
type: thesis
metadata_visibility: show
contact_email: 3333220084@untirta.ac.id
creators_name: AVIYANTO, MUHAMMAD AIRREL
creators_id: 3333220084
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Anggraeni, Shanti Kirana
contributors_name: , 
contributors_id: 197401292003122001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS TEKNIK
corp_creators: JURUSAN TEKNIK INDUSTRI
title: ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ
ispublished: unpub
subjects: T1
subjects: TS
divisions: Industri
full_text_status: restricted
keywords: Activity Based Costing, Job order Costing, overhead Cost, Make to order
abstract: Accurate job order costing is essential for companies operating under a make to order system due to differences in activity consumption across orders. PT XYZ applies a traditional costing method that allocates overhead costs uniformly, which may lead to cost distortions. This study employs a descriptive quantitative case study approach. Data were collected through observation, interviews, and documentation, and analyzed by identifying activities, determining Cost Drivers, calculating activity rates, and comparing job order costs and profits between the traditional method and the Activity Based Costing (ABC) method. The results show that temporary warehouse storage is the most dominant activity in absorbing overhead costs. The total overhead cost per order using the ABC method ranges from Rp 4,455,008 to Rp 8,170,247. The total job order cost based on the ABC method amounts to Rp 1,320,033,237, which is lower than the traditional method amounting to Rp 1,325,400,000. This difference leads to higher profitability, with total profit under the ABC method reaching Rp 1,010,644,865, compared to Rp 1,005,278,102 under the traditional method. These findings indicate that the Activity Based Costing (ABC) method provides more accurate job order cost and profit information and is more appropriate for pricing and profitability evaluation in make to order companies
date: 2026-03-04
date_type: published
pages: 108
institution: Fakultas Teknik Universitas Sultan Ageng Tirtayasa
department: TEKNIK INDUSTRI
thesis_type: sarjana
thesis_name: sarjana
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citation:   AVIYANTO, MUHAMMAD AIRREL  (2026) ANALYSIS OF JOB ORDER COST DETERMINATION USING THE ACTIVITY BASED COSTING METHOD AT PT XYZ.  S1 thesis, Fakultas Teknik Universitas Sultan Ageng Tirtayasa.   
document_url: https://eprints.untirta.ac.id/58956/1/MUHAMMAD%20AIRREL%20AVIYANTO_3333220084_Fulltext.pdf
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