Analisis Perbandingan Job Costing dan Activity-Based Costing dalam Penentuan Biaya pada Perusahaan PLTS
DOI:
https://doi.org/10.30640/jumma45.v5i1.6029Keywords:
Activity-Based Costing, Cost Analysis, Job Costing, Project Cost Management, Solar Power PlantAbstract
Cost determination is an important aspect in managing Solar Power Plant (PLTS) installation projects because it affects the efficiency of resource utilization and project cost control. Companies engaged in PLTS installation require an appropriate costing method to identify activities that consume the largest portion of project costs. This study aims to analyze the comparison between the Job Costing method and the Activity-Based Costing method in determining costs in a PLTS installation project. This research uses a descriptive method with a comparative approach. The data used in this study are project cost data obtained from the Bill of Material document of a PLTS installation project with a capacity of 446.4 kWp. The analysis was carried out by classifying project costs using the Job Costing method and allocating costs based on project activities using the Activity-Based Costing method. The results show that the total cost of the PLTS installation project is Rp3,403,452,664 with the largest component coming from material costs. Activity-based analysis indicates that the PLTS system installation activity consumes the largest portion of project costs. The findings indicate that the Activity-Based Costing method provides more detailed cost information related to project activities and can assist companies in improving cost control and enhancing efficiency in PLTS installation projects.
References
Al-Omiri, M., & Drury, C. (2020). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 48, 100676.
Anderson, S. W., & Dekker, H. C. (2021). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 35(2), 1–20.
Bhimani, A., Horngren, C. T., Datar, S. M., & Rajan, M. (2020). Management and cost accounting (7th ed.). Pearson Education Limited.
Cooper, R., & Kaplan, R. S. (2020). Measure costs right: Make the right decisions. Harvard Business Review Press.
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial accounting (17th ed.). McGraw-Hill Education.
Hidayati, S. N. (2021). The effect of leadership approaches on employee satisfaction and organizational performance. Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 10(2), 145–158.
Islami, M., & Nugroho, A. (2022). Implementation of activity-based costing in manufacturing companies to improve cost efficiency. Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 45–58.
Jakaria, M. (2024). Job costing implementation in project-based organizations. International Journal of Accounting Studies, 9(1), 33–44.
Kaplan, R. S., & Anderson, S. R. (2020). Time-driven activity-based costing: A simpler and more powerful path to higher profits. Harvard Business School Press.
Kurniawati, L., & Sari, D. P. (2021). Analysis of activity-based costing application for cost efficiency in manufacturing companies. International Journal of Accounting Research, 9(2), 55–63.
Lismayanti, R. (2025). Cost accounting systems and operational efficiency in manufacturing companies. Journal of Accounting Research, 12(2), 45–56.
Muda, I., Harahap, A. H., & Erlina. (2020). The application of activity-based costing system in determining product costs. Journal of Asian Finance, Economics and Business, 7(10), 187–192.
Putri, R. A., & Widodo, S. (2023). Cost management analysis using activity-based costing approach in construction projects. Jurnal Ilmiah Akuntansi dan Bisnis, 18(1), 23–35.
Sari, M. P., & Hidayat, T. (2022). Implementation of activity-based costing for project cost management. International Journal of Economics and Financial Issues, 12(3), 102–110.
Smith, J., & Lee, K. (2021). Activity-based costing implementation in project-based industries. Journal of Accounting and Finance Research, 13(2), 45–60.
Tahir, A. (2026). Application of activity-based costing for cost efficiency in industrial projects. Journal of Cost Management, 14(1), 21–30.
Wibowo, A., & Santoso, B. (2023). Cost analysis of solar power plant installation projects using activity-based costing. Energy Policy Journal, 45(2), 210–219.
Widyastuti, S. (2017). Akuntansi biaya. Salemba Empat.
Yusuf, M., & Rahman, F. (2024). Cost efficiency analysis in renewable energy projects using activity-based costing method. Journal of Sustainable Energy Systems, 15(1), 33–44.
Zhang, Y., & Chen, H. (2022). Activity-based costing and cost control in renewable energy projects. Renewable Energy Economics Journal, 14(3), 150–162.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Mahasiswa Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
