COST EXPORT BRIQUETTES IN MALUKU : WITH ABC SYSTEM METHOD
Main Article Content
Erly Leiwakabessy
Trisna Sary Lewaru
Fanny Monica Anakotta
In Maluku, the basic material for making briquettes is very abundant but has not been utilized to become an export product. For this reason, this study tries to calculate the export costs for briquettes in Maluku using the ABC system method. The research method used is descriptive analysis with data from field and literature studies. Based on the study's results, it is known that to calculate export costs using the ABC method, all activities that occur in processing products and activities needed to export must be known. From the calculation results, the total cost required to produce and export briquettes based on the ABC system method is IDR—298,867,000.00 per container.
Your Highness, Your Highness. 2012. Manajemen Keuangan Praktis Bagi UMKM. http://staff.uny.ac.id/sites/default/files/pengabdian/muniya-alteza-sem-si/ppmwonokromo
Desy, A. 2000. Akuntansi Biaya: Penekanan Manajerial. 11th edition. Jakarta: PT Indeks Kumpulan Gramedia.
Hansen, M., and M. Mowen. 2003. Cost Management: Accounting and Control. 4th edition. United States of America: South-Western, a Division of Thomson LearningTM.
Hilton, R. W., M. W. Michael, S. H. Frank. (2003). Cost Management: Strategies for Business Decisions. New York: The McGraw Hill Companies Inc.
Hery. (2015). Pengantar Akuntans I - Comprehensive Edition. PT Grasindo
Hartati, Sri. (2013). Manajemen Keuangan Untuk Usaha Mikro, Kecil dan Menengah. www.api-pwu.com/wp-content/uploads/2013/01/Artikel-Sri-Hartati.pdf accessed on: October 2022
Ikatan Akuntansi Indonesia. 2016. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Jakarta: Financial Accounting Standards Council of the Indonesian Accounting Association.
Lubis, R. H. (2017). Pengantar Akuntansi Jasa Berbasis SAK IFRS dan SAK ETAP. Gava Media
Rudianto. (2012). Pengantar Akuntansi Adaptasi IFRS. Jakarta: Erlangga
Samryn, L.M. (2015). Pengantar Akuntansi. Jakarta: PT Rajagrafindo Persada.
Urata, Shujiro, PROF. 2000. Policy Recommendation for SME Promotion in the Republic of Indonesia. JICA Report. Jakarta.
