Penerapan Metode Time-Driven Activity-Based Costing Untuk Menghitung Harga Pokok Produk Jasa: Studi Kasus Salon Kecantikan Chata Nailart

Chairani Permata Putri

doi:10.59086/jam.v4i3.1121

Authors

Chairani Permata Putri STIE Rajawali Purworejo

DOI:

https://doi.org/10.59086/jam.v4i3.1121

Keywords:

Time-Driven Activity-Based Costing, cost of services, cost efficiency, salon management, Chata Nailart

Abstract

Penentuan harga pokok produk jasa merupakan aspek krusial dalam pengambilan keputusan manajerial, terutama pada industri jasa yang memiliki keragaman aktivitas dan penggunaan sumber daya, seperti salon kecantikan. Penelitian ini bertujuan untuk menerapkan metode Time-Driven Activity-Based Costing (TDABC) dalam perhitungan harga pokok produk jasa pada Salon Kecantikan Chata Nailart. Metode TDABC dipilih karena mampu memberikan pengukuran biaya yang lebih akurat melalui perhitungan waktu aktual yang dikonsumsi oleh setiap aktivitas pelayanan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi aktivitas operasional. Hasil penelitian menunjukkan bahwa penerapan metode TDABC menghasilkan perhitungan harga pokok jasa yang lebih tepat dibandingkan metode konvensional yang selama ini digunakan oleh pihak salon, karena mampu mengidentifikasi konsumsi waktu dan sumber daya secara rinci. Secara akademik, penelitian ini memberikan kontribusi dengan memperluas konteks penerapan metode TDABC pada sektor jasa berskala kecil, khususnya industri salon kecantikan, yang sebelumnya jarang menjadi objek kajian akuntansi biaya. Implikasi praktis dari temuan ini menunjukkan bahwa TDABC dapat membantu manajemen dalam menentukan harga jual yang kompetitif, meningkatkan efisiensi operasional, serta mendukung pengambilan keputusan berbasis data biaya aktual.

Determining the cost of goods and services is a crucial aspect in managerial decision-making, especially in the service industry that has a diversity of activities and resource use, such as beauty salons. This study aims to apply the Time-Driven Activity-Based Costing (TDABC) method in calculating the cost of service products at the Chata Nailart Beauty Salon. The TDABC method was chosen because it is able to provide a more accurate measurement of costs through the calculation of the actual time consumed by each service activity. This study uses a quantitative descriptive approach with data collection techniques through observation, interviews, and documentation of operational activities. The results of the study show that the application of the TDABC method produces a more accurate calculation of the cost of services compared to the conventional method that has been used by salons, because it is able to identify time and resource consumption in detail. Academically, this research contributes by expanding the context of the application of the TDABC method in the small-scale service sector, especially the beauty salon industry, which was previously rarely the object of cost accounting studies. The practical implications of these findings suggest that TDABC can assist management in determining competitive selling prices, improving operational efficiency, and supporting data-driven decision-making of actual costs.

Downloads

Download data is not yet available.

References

Aberg, J. A., Gallant, J. E., Ghanem, K. G., Emmanuel, P., Zingman, B. S., & Horberg, M. A. (2004). Primary care guidelines for the management of persons infected with human immunodeficiency virus: Recommendations of the HIV Medicine Association of the Infectious Diseases Society of America. Clinical Infectious Diseases, 39(5), 609–629.

Arifin, Z., & Nugraha, D. (2023). Implementation of Time-Driven Activity-Based Costing in small service enterprises: Evidence from beauty and wellness industry. Journal of Accounting and Business Research, 15(2), 45–58.

Balakrishnan, G., Zhao, A., & Liu, S. (2018). An unsupervised learning model for deformable medical image registration. In Proceedings of the IEEE Conference on Computer Vision and Pattern Recognition (pp. 9252–9260).

Balakrishnan, R., Labro, E., & Sivaramakrishnan, K. (2012). Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons, 26(1), 1–20.

Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 69(3), 130–135.

Devina, M., & Faliany, L. J. (n.d.). Penerapan metode Time-Driven Activity-Based Costing untuk menghitung harga pokok produk jasa: Studi kasus Salon Kecantikan AVV Make Up & Hair Do. Jurnal Akuntansi, 2(April), 130–146.

Edward, H. K. (2020). OM Forum—COVID-19 scratch models to support local decisions. Manufacturing & Service Operations Management, 22(4), 645–655.

Kallio, A. (2018). Using of cost-volume-profit analysis in a manufacturing company (Unpublished research project). Tallinn University of Technology.

Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity-based costing. Harvard Business Review.

Kaplan, R. S., & Anderson, S. R. (2007). Time-driven activity-based costing: A simpler and more powerful path to higher profits. Boston, MA: Harvard Business Press.

Kaplan, R. S., & Anderson, S. R. (2020). Time-Driven Activity-Based Costing (Background Note 106-068, rev. November 2020). Boston, MA: Harvard Business School.

Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia Nomor 102/MEN/VI/2004. (2004). Kepmenakertrans No. 102/MEN/VI/2004 tentang Waktu Kerja Lembur dan Upah Kerja Lembur. Jakarta: Kementerian Tenaga Kerja dan Transmigrasi.

Lee, H. J., & Kim, S. Y. (2022). Enhancing cost accuracy in service SMEs through Time-Driven Activity-Based Costing: A case study from the hospitality sector. Asian Journal of Management Accounting, 8(1), 22–39.

Novák, P. (2021). Research of cost behavior and cost behavior models design for more efficient cost management. International Days of Science, 117–124.

Patricia, E., Bruggeman, W., & Sarens, G. (2008). Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management, 38(3), 172–191.

Rahman, A., & Siregar, T. (2024). Application of TDABC in micro and small enterprises: Cost transparency and pricing strategy improvement. International Journal of Business and Economics Research, 13(1), 10–21.

Ramji, B., Labro, E., & Sivaramakrishnan, K. (2014). Product costs as decision aids: An analysis of alternative approaches. Accounting Horizons, 28(1), 1–20.

Wardhana, A. N., Rachmawati, F., & Widodo, E. (2022). Game theory approach for risk allocation in public-private partnership. In Proceedings of the Second International Conference of Construction, Infrastructure, and Materials (ICCIM 2021) (pp. 471–478). Springer.

Zhao, D., Li, Q., & Zhang, H. (2021). Cost management strategy as a determining factor of corporate business quality in the COVID-19 pandemic context. Revista GEINTEC - Gestão Inovação e Tecnologias, 11(4), 3573–3587.