IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING BERDASARKAN PELANGGAN UNTUK MENINGKATKAN PROFITABILITAS (STUDI KASUS KANTOR AKUNTAN PUBLIK XYZ)

Sugianto, Deby (2024) IMPLEMENTASI TIME-DRIVEN ACTIVITY-BASED COSTING BERDASARKAN PELANGGAN UNTUK MENINGKATKAN PROFITABILITAS (STUDI KASUS KANTOR AKUNTAN PUBLIK XYZ). Masters thesis, Universitas Tarumanagara.

Text Deby Sugianto 126232081 JA.pdf Download (1MB)

Abstract

Time-Driven Activity-Based Costing (TDABC) dianggap esensial untuk mengambil
keputusan bagi manajemen untuk merencanakan masa depan usaha terkait
mempertahankan pelanggan atau tidak melanjutkan kerja sama dengan pelanggan,
sehingga dapat menghasilkan profit yang berkelanjutan. Penerapan TDABC pada firma
akuntansi diharapkan dapat berdampak positif dan memberikan informasi yang relevan
untuk mengambil keputusan terkait peningkatan profitabilitas. Penelitian ini bertujuan
untuk memaksimalkan profitabilitas margin dan efisiensi cost yang bergerak dalam jasa
audit dan assurance, dengan fokus pada KAP XYZ. Metode yang digunakan adalah
kualitatif, analisis deskriptif dengan mengambil data primer yaitu wawancara dan
observasi, serta data sekunder yang diperoleh dari KAP. Hasil menunjukkan bahwa
penerapan TDABC memerlukan cost driven pengukur berbasis alokasi jam kerja.
Berdasarkan analisis Customer profitability - cost to serve terdapat klien dengan
karakteristik Savvy dan Aggressive masing-masing satu klien, dari analisis loyalitas,
delapan dari sepuluh klien dianggap sebagai True Friends, menunjukkan potensi KAP
untuk mempertahankan pelanggan melalui pendekatan berbasis layanan yang baik.
Kata Kunci: Time-Driven Activity Based Costing (TDABC), Customer
Profitability Analysis (CPA), Customer Lifetime Value (CLV), profitabilitas.

Time-Driven Activity-Based Costing (TDABC) is considered essential for management
decision-making, particularly in determining whether to retain or discontinue
relationships with clients, in order to achieve sustainable profitability. The application
of TDABC in accounting firms is expected to have a positive impact and provide
relevant information for decisions aimed at improving profitability. This study aims to
maximize profitability margins and cost efficiency in the audit and assurance services
sector, focusing on KAP XYZ. The research method employed is qualitative, using
descriptive analysis, with primary data collected through interviews and observations,
and secondary data obtained from KAP. The results indicate that the implementation of
TDABC requires a cost driver based on work hour allocation. Based on the analysis of
customer profitability - cost to serve, one client was characterized as "savvy" and
another as "aggressive." From the loyalty analysis, eight out of ten clients were
identified as "True Friends," highlighting the potential for KAP to retain customers
through a service-oriented approach.
Keywords: Time-Driven Activity Based Costing (TDABC), Customer Profitability
Analysis (CPA), Customer Lifetime Value (CLV), profitability.

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	05 May 2025 06:20
Last Modified:	05 May 2025 06:20
URI:	https://repotest.untar.ac.id/id/eprint/46529

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