ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN

Frensisca Citra Dewi; I Wayan Pradnyantha Wirasedana

ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN

Frensisca Citra Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
I Wayan Pradnyantha Wirasedana Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

The purpose of this research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used to collect the data are observation, interview, and documentation. The population is 176 garment industries and using purposive sampling method. The analysis method in this research is Paired Sample t-test. The result of this research that there is significant difference between net profit before and after applying Time-Driven Activity-Based Costing. Net profit of garment industry increased significantly after applying Time-Driven Activity-Based Costing.

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Published

2015-12-18

How to Cite

DEWI, Frensisca Citra; WIRASEDANA, I Wayan Pradnyantha. ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN. E-Jurnal Akuntansi, [S.l.], v. 13, n. 3, p. 796-810, dec. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/12764>. Date accessed: 21 nov. 2024.

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