IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING DAN STRATEGI HARGA PADA AGENSI PEMASARAN DIGITAL KREATIF

Bintang Nugroho; Nureni Wijayati

doi:10.32534/jpk.v10i2.3979

Penulis

Bintang Nugroho Fakultas Ekonomi dan Bisnis, Universitas Indonesia ,
Nureni Wijayati Fakultas Ekonomi dan Bisnis, Universitas Indonesia ,

DOI:

https://doi.org/10.32534/jpk.v10i2.3979

Kata Kunci:

Cost, Pricing, Digital Marketing Agency

Abstrak

Penelitian ini bertujuan untuk mengusulkan penerapan konsep Time-Driven Activity-Based Costing (TD ABC) dan analisis marjin kontribusi sebagai suatu solusi bagi PT CRV, sebuah perusahaan agensi pemasaran digital kreatif di Indonesia, yang mengalami masalah teknik penentuan biaya dalam pembuatan strategi harga berbasis biaya. Penelitian studi kasus ini menggunakan explanatory sequential mixed methods dengan triangulasi data. Biaya aktual pada PT CRV tahun 2022 digunakan dalam membangun model TD ABC dan menggunakan model tersebut untuk analisis marjin kontribusi. Hasil penelitian mengungkapkan bahwa (1) TD ABC dapat diimplementasikan pada PT CRV dan model biaya per aktivitas dapat mengakomodir perkembangan bisnis pemasaran digital yang dihadapi oleh 360-digital marketing agencies. (2) Analisis marjin kontribusi dapat membantu manajemen membuat cost-based pricing strategy untuk setiap layanan jasa agensi pemasaran digital kreatif.

Kata Kunci: Biaya, Harga, Agensi Pemasaran Digital

Unduhan

Data unduhan tidak tersedia.

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