Penerapan Activity Based Costing untuk Efisiensi Biaya Produksi dan Profitabilitas Petani Ubi Kayu

Diah Agustiana; Berwin Anggara; Carmidah Carmidah

doi:10.32534/jpk.v12i4.8019

Penulis

Diah Agustiana Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Jurai Siwo Lampung
Berwin Anggara Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Jurai Siwo Lampung
Carmidah Carmidah Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Jurai Siwo Lampung

DOI:

https://doi.org/10.32534/jpk.v12i4.8019

Kata Kunci:

Activity Based Costing, Production Cost Efficiency, Cost of Production, Farmer Profitability, Cassava

Abstrak

Main Objective - The high production costs resulting from traditional methods that remain inefficient prompted this study to evaluate the application of Activity Based Costing (ABC) in reducing production costs and increasing the profitability of cassava farmers on owned and rented land.
Method - This study employs a descriptive qualitative approach with purposive sampling, involving two main farmers and supporting informants. Data were collected through interviews and documentation, then analyzed through identification of production activities, determination of cost drivers, and calculation of activity costs using the ABC method.
Main Findings - The production cost on owned land was IDR 13,035,000/ha with a production cost of IDR 434.5/kg, while on rented land it reached IDR 21,035,000/ha with a production cost of IDR 701/kg. The difference was mainly due to land rent expenses, resulting in a Net Profit Margin (NPM) of 56% for owned land and 30% for rented land.
Theory and Practical Implications - The application of the ABC method is proven relevant to improving agricultural cost efficiency and can serve as a basis for extension policies and activity-based farm management strategies.
Novelty - This study presents novelty by applying the ABC method to cassava production based on land ownership differences and contributes as a reference for agricultural cost accounting policies.

Unduhan

Data unduhan tidak tersedia.

Referensi

Abdullah, D., Meilyana, Kahar, M. S., Bunyamin, & Erliana, C. I. (2020). Penerapan Metode Data Envelopment Analysis Untuk Pengukuran Efisiensi Kinerja Pendidikan Sekolah Menengah Atas Negeri (1 (ed.)). CV Sefa Bumi Persada.

Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia / International Journal (Conference/Manufacturing Case). https://doi.org/10.1016/j.promfg.2017.09.162

Anggreini, A. F., Butarbutar, S. A., Arya, M., & Simbolon, P. (2024). Implementasi Activity Based Costing sebagai Solusi untuk Meningkatkan Efisiensi Biaya di UMKM Tempe Kembar Jalan Pattimura Bawah, Pematangsiantar. Manajemen: Jurnal Ekonomi, 6(3), 535–546. https://doi.org/10.36985/06q7pg72

Badan Pusat Statistik Indonesia. (2025). Statistik Harga Produsen Pertanian Subsektor Tanaman Pangan, Hortikultura, dan Tanaman Perkebunan Rakyat 2024. https://www.bps.go.id/id/publication/2025/04/22/67c2e8e76bac46931c0a0f80/statistik-harga-produsen-pertanian-subsektor-tanaman-pangan--hortikultura--dan-tanaman-perkebunan-rakyat-2024.html

Badan Pusat Statistik Lampung. (2021). Provinsi Lampung Dalam Angka 2021. Badan Pusat Statistik. https://lampung.bps.go.id/id/publication/2021/02/26/443c020eb6a33a394e6d3df4/provinsi-lampung-dalam-angka-2021.html

Badan Pusat Statistik Lampung. (2025). Rata-rata Pendapatan Bersih Sebulan Pekerja Informal Menurut Kabupaten/Kota dan Lapangan Pekerjaan Utamadi Provinsi Lampung (rupiah), 2023 - Tabel Statistik. https://lampung.bps.go.id/id/statisticstable/3/VVhCTlptdExibkpyV25WM2NFNWFXa3czVDFvdmR6MDkjMw==/rata-rata-pendapatan-bersih-sebulan-pekerja-informal-sup-1-sup-menurut-kabupaten-kota-dan-lapangan-pekerjaan-utama-di-provinsi-lampung-rupiah-.html?year=2023

Baihaki, A., & Hanafi, H. (2020). Determination of Break-Even Point by Using ABC Method on Agricultural Commodities (Tobacco) in Madura. Assets: Jurnal Akuntansi Dan Pendidikan, 9(2), 96–108. https://doi.org/10.25273/jap.v9i2.5159

Bibi, S. (2025). Life Cycle Assessment and Activity-Based Costing for Low-Cost Aluminum Die Manufacturing: A comparative study. Journal of Cleaner Production (or Related). https://doi.org/https://doi.org/10.1016/j.rineng.2025.106854

BPTP Banten. (2022). Teknologi budidaya ubi kayu (singkong). https://repository.pertanian.go.id/handle/123456789/15505

Carli, G., Canavari, M., & Grandi, A. (2014). Introducing Activity-Based Costing in Farm Management: The Design of the FarmBO System. International Journal of Agricultural and Environmental Information Systems, 5(4), 69–84. https://doi.org/https://doi.org/10.1016/j.protcy.2013.11.052

Darmawan, R., & Saida, M. D. N. (2023). Analisis Kinerja Perdagangan Ubi Kayu (Vol. 12). Pusat data dan sistem informasi pertanian sekretariat jendral, kementrian pertanian.

Dinastph Lampung. (2025). Kinerja Tanaman Pangan. https://dinastph.lampungprov.go.id/pages/kinerja-tanaman-pangan

Enes, K. (2024). Using time-driven activity-based costing in restaurant business: Levelled application of a case study. (Journal or Conference Proceedings). https://doi.org/https://doi.org/10.1016/j.heliyon.2024.e25157

Gosselin, M. (2006). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. Management Accounting Research, 17(2), 1–19. https://doi.org/10.1016/S1751-3243(06)02008-6

Hari, K. K., Kainama, M. S., Corrina, F., Maelani, P., Purba, A. P., Kusumawaty, M., Sholihat, W., Suharmiyati, Parju, P., Yanti, D., Handayani, M., & Welly, W. (2023). Akuntansi Biaya. CV. Gita Lentera.

Harnowo, D. (2016). Pedoman Budidaya Ubi Kayu Indonesia. IAARD Press Badan Penelitian dan Pengembangan Pertanian.

Hutabarat, F. (2021). Analisis Kinerja Keuangan Perusahaan. Desanta Publisher.

Ittner, C. D. (1999). Activity-based costing concepts for quality improvement. Journal (Quality Management/Accounting) (Classic Article). https://doi.org/10.1016/S0263-2373(99)00035-3

Kurniawan, R. (2012). Valuasi Aset Biologis: Kajian Kritis Atas Ias 41 Mengenai Akuntansi Pertanian. Jurnal Ilmiah Mahasiswa FEB, 1(1). https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/126

Lu, C., Sridharan, V. G., & Tse, M. S. C. (2016). Implementation of the Activity-Based Costing Model for a Farm: An Australian Case. JAMAR, 14(2). https://ontarget.cmaaustralia.edu.au/wp-content/uploads/2017/01/JAMAR-14.2-ABC-in-Farms.pdf

Maksum, A. (2024). Utilization Of The Activitiy Based Costing (Abc) System In Determining Overcosting Or Undercosting Tuition Fees. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 18(1), 1–13. https://doi.org/10.32815/jibeka.v18i1.1395

Martin, A. D. J., Rahayuningsih, S., & Safi’i, I. (2020). Perencanaan Dan Pengendalian Biaya Produksi Untuk Meningkatkan Efisiensi Biaya Produksi. JURMATIS (Jurnal Manajemen Teknologi Dan Teknik Industri), 2(1), 54–63. https://doi.org/10.30737/jurmatis.v2i1.864

Mattetti, M., Medici, M., Canavari, M., & Varani, M. (2022). CANBUS-enabled activity-based costing for leveraging farm management. Computers and Electronics in Agriculture. https://doi.org/10.1016/j.compag.2022.106792

Mowen, & Hansen. (2009). Akuntansi Manajerial (1 (ed.)). Salemba Empat.

Ningrum, S. W. (2020). Analisis Penentuan Harga Pokok Produksi Dengan Sistem Activity Based Costing Pada Petani Tebu Desa Suwaru Malang. STIE Mahardika.

Pashkevich, N. (2023). Accounting for cognitive time in activity-based costing: A technology for the management of digital economy. Technological Forecasting & Social Change (or Financial and Credit Activity: Problems of Theory and Practice — See Source). https://doi.org/10.1016/j.techfore.2022.122176

Permana, I. (2022). Analisis Pendapatan dan Tingkat Kesejahteraan Usaha Tani Ubi Kayu Terhadap Rumah Tangga di Desa Kampung Dalam Kecamatan Bilah Hulu Kabupaten Labuhan Batu [Universitas Medan Area]. http://repository.uma.ac.id

Quesado, P. R. (2021). Activity-Based Costing (ABC) and Its Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 66. https://doi.org/10.3390/joitmc7010041

Rinansi, O., Suhartini, M. P. D. I., & Fahriyah, S. P. D. (2024). Analisis Keberlanjutan Usahatani Ubi Kayu (Manihot Esculenta) Di Kabupaten Sikka Provinsi Nusa Tenggara Timur. Universitas Brawijaya.

Ríos-Manríquez, M. (2014). Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico. (Journal/Working Paper). https://doi.org/https://doi.org/10.1016/j.estger.2014.02.014

Sánchez-Rebull, M.-V., Hernández-Lara, A. B., & Planas, M. (2023). After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review. SAGE Open, 13(3), 1–18. https://doi.org/10.1177/21582440231178785

Scapens, R. W. (1990). Researching Management Accounting Practice: The Role of Case Study Method. British Accounting Review, 22(3), 259–281. https://doi.org/10.1016/0890-8389(90)90008-6

Shigaev, A. (2015). Accounting Entries for Activity-Based Costing System: The Case of a Distribution Company. Procedia Economics and Finance (Conference Paper), 24, 625–633. https://doi.org/https://doi.org/10.1016/S2212-5671(15)00652-8

Sumby, N., Siubelan, & Kana. (2023). Analysis Of Production Costs And Determination Of Selling Price In The ‘Dapur Kelor’ Household Industry: A Study Using Activity-Based Costing And Cost-Plus Pricing Methods. Eurasia: Economics & Business, 72(6), 46–53.

Suryadi, D., Syaukat, Y., & Kusnadi, N. (2020). Optimalisasi Produksi Untuk Meningkatkan Profitabilitas Usahatani Bawang Merah Di Kabupaten Garut, Jawa Barat. Jurnal Ekonomi Pertanian Dan Agribisnis, 4(4), 816–826. https://jepa.ub.ac.id/index.php/jepa/article/view/530

Tran, U. T. (2022). Factors of application of activity-based costing method: Evidence from a transitional country. Journal of Economics / Journal of Accounting Studies (Source Varies). https://doi.org/https://doi.org/10.1016/j.apmrv.2022.01.002

Varani, M. (2023). Automated activity-based costing for large tractor fleets: A scalable CANBUS framework for farm economics. Computers and Electronics in Agriculture (or Related). https://doi.org/https://doi.org/10.1016/j.atech.2025.101171

Yuniawati, R. I., Fitria, F., Himawan, I. S., Maryadi, A. F., Rahayu, D., Kurniawan, R., Hartanto, R., Vegirawati, T., & Rahmadi, R. (2023). Akuntansi Manajemen. Penerbit Widina.

Yunita, A., Wardhani, R. S., & Julia. (2020). Akuntansi Biaya. Penerbit K-Media.

Zartika, C., Apriyani, M., Saty, F. M., & Trisnanto, T. B. (2023). Analisis Pendapatan Dan Faktor-Faktor Yang Mempengaruhi Usahatani Ubi Kayu Di Desa Pakuan Ratu. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 2(1), 81–86. https://doi.org/10.47233/jppisb.v2i1.692

Zheng, C. W., & Abu, M. Y. (2019). Application of Activity Based Costing for Palm Oil Plantation. Journal of Modern Management & Social Science (JMMST) (or Local Journal Hosting the Paper). https://doi.org/10.15282/jmmst.v2i1.1796