Analisis Penerapan Activity Based Costing Method Dalam Pencapaian Laba Perusahaan (Study Pada Industri UKM DiJabodetabek)

Abstract

Small and Medium Enterprises (SMEs) in Indonesia face significant challenges in maintaining profitability
through optimal operational efficiency in the increasingly competitive global economy. Activity-Based Costing
(ABC) has emerged as a superior cost management method compared to traditional costing systems, yet its
implementation in SMEs, particularly in developing countries like Indonesia, remains understudied. This study
analyzes the implementation of Activity-Based Costing methods in achieving company profits within the SME
industry in Jabodetabek, examining implementation levels, profitability impacts, and effectiveness factors. A
qualitative case study approach was employed, utilizing purposive sampling to select 10 culinary SMEs in
Jabodetabek that maintain accounting records through applications. Data collection involved in-depth interviews
(60-90 minutes per respondent) and secondary document analysis. Thematic analysis was used for data
interpretation, with validity ensured through data triangulation and member checking. Findings reveal that ABC
implementation among culinary SMEs remains in developmental stages with limited conceptual understanding
yet intuitive partial application. Three main themes emerged: limited conceptual understanding, intuitive partial 
implementation, and operational recording challenges. SMEs demonstrated creative adaptation by simplifying
ABC principles, resulting in improved costing accuracy (15-30% cost corrections), optimized pricing strategies,
and identification of cost-saving opportunities leading to increased profit margins. The study contributes
academically by developing an ABC adaptation model suited to SME characteristics and practically by providing
implementation guidelines. Managerial mindset and learning orientation proved more determinant than formal
educational background for successful ABC implementation.