COST EXPORT BRIQUETTES IN MALUKU : WITH ABC SYSTEM METHOD

Authors

Erly Leiwakabessy , Trisna Sary Lewaru , Fanny Monica Anakotta

DOI:

10.54443/morfai.v5i2.2719

Published:

2025-04-07

Downloads

Abstract

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.

Keywords:

ABC system, Export, Charcoal Briquettes.

References

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.

Author Biographies

Erly Leiwakabessy, Universitas Pattimura

Trisna Sary Lewaru, Universitas Pattimura

Fanny Monica Anakotta, Universitas Pattimura

Downloads

Download data is not yet available.

How to Cite

Erly Leiwakabessy, Trisna Sary Lewaru, & Fanny Monica Anakotta. (2025). COST EXPORT BRIQUETTES IN MALUKU : WITH ABC SYSTEM METHOD. Multidiciplinary Output Research For Actual and International Issue (MORFAI), 5(2), 640–646. https://doi.org/10.54443/morfai.v5i2.2719

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.