Pengaruh Transformasi Digital terhadap Struktur Biaya dan Relevansi Activity Based Costing pada PT. Gojek Indonesia
DOI:
https://doi.org/10.30640/ekonomika45.v12i2.4458Keywords:
Digital-Transformation, Cost-Structure, Efficiency, Managerial-AccountingAbstract
This study aims to analyze the effect of digital transformation on the cost structure and relevance of the Activity Based Costing (ABC) method at PT Gojek Indonesia. The research method used is an associative quantitative approach with purposive sampling technique of 55 respondents consisting of employees and managers who are directly involved in cost management and managerial accounting. The data were collected through a Likert-scale questionnaire and supporting documentation, then analyzed using multiple linear regression with the help of SPSS version 24. The results of the analysis show that digital transformation has a significant effect on the efficiency of the cost structure (p = 0.002) and the relevance of the ABC method (p = 0.000). The coefficient of determination (R²) of 0.521 indicates that both variables explain 52.1% of the variation in digital transformation. ABC relevance has a dominant influence with the highest regression coefficient (1.023), signifying the importance of digitization in improving the accuracy of cost information and the flexibility of the reporting system. The conclusion of this study confirms that digital transformation not only saves costs, but also strengthens the quality of the company's cost system, thereby improving the competitiveness and strategic effectiveness of PT Gojek Indonesia.
References
Anisah, A. L., Pradani, T., Yusuf, R., Dianawati, E., Saluby, W. S., Anggraeni, I., ... & Aziz, N. J. A. (2023). Pengantar bisnis. Edupedia Publisher.
Aripin, Z., & Negara, M. R. P. (2021). Akuntansi manajemen. Deepublish.
Balisa, D., Leffia, A., & Shino, Y. (2024). Memanfaatkan fungsi sistem informasi manajemen: Prospek dan tantangan di dunia bisnis. Jurnal Mentari: Manajemen, Pendidikan dan Teknologi Informasi, 2(2), 123–133.
Blog Dipstrategy. (2025). Statistik menarik industri digital di Indonesia tahun 2025. https://dipstrategy.co.id/blog/statistik-menarik-industri-digital-di-indonesia-tahun-2025/ (Diakses pada 12 Mei 2025)
Hanifa, M., Faudy, R. M., Wulandari, R., & Djuanda, G. (2024). Implementasi Activity Based Costing dalam penentuan harga pokok seblak. Penerbit Tahta Media.
Magfiroh, L. (2019). Prospek bisnis transportasi online dalam masyarakat industrial: Pendekatan Islamic innovation disruptif (Disertasi Doktor, IAIN Palangka Raya).
Nugroho, P. (2022). Analisis struktur biaya dan pendapatan usaha tanaman hias anggrek: Kasus pada Kebun Anggrek Nugroho Tangerang Selatan (Skripsi Sarjana, Fakultas Sains dan Teknologi, UIN Syarif Hidayatullah Jakarta).
Ramadhan. (2020). Analisis struktur biaya dan keuntungan industri pakaian jadi (konveksi) dari tekstil (ISIC 14111) di Indonesia (Skripsi Sarjana, Universitas Sriwijaya).
Saputra, A. M. A., Kharisma, L. P. I., Rizal, A. A., Burhan, M. I., & Purnawati, N. W. (2023). Teknologi informasi: Peranan TI dalam berbagai bidang. PT. Sonpedia Publishing Indonesia.
Setiadi. (2025). Horizon pembangunan digital Indonesia 2024–2030. Kementerian Kominfo RI.
Susanto, Y., & Putra, E. D. (2024, Desember). Literature study on the impact of digital transformation on company performance. In International Seminar Conference of Economics and Business Excellence (Vol. 1, pp. 86–90).
Suseno, Y., & Rowley, C. (Eds.). (2020). Social capital in the Asia Pacific: Examples from the services industry. Routledge.
Tamara, N. J. (2024). Implementasi asas proporsionalitas dalam perjanjian kemitraan antara pengemudi ojek online dengan penyedia aplikasi Gojek (Disertasi Doktor, Universitas Islam Sultan Agung Semarang).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
