Analisis Efisiensi Biaya Operasional Kendaraan Dinas Menggunakan Metode Activity Based Costing (ABC)

Aghi Fauzan Fadhillah; Elga Elfrida Syarif Hidayatullah; Soleh Soleh; Muhammad Akhdiyatul Aein; Saleh Purnama

doi:10.31004/riggs.v5i2.11114

Authors

Aghi Fauzan Fadhillah Universitas Sehati Indonesia
Elga Elfrida Syarif Hidayatullah Universitas Sehati Indonesia
Soleh Soleh Universitas Sehati Indonesia
Muhammad Akhdiyatul Aein Universitas Sehati Indonesia
Saleh Purnama Universitas Sehati Indonesia

DOI:

https://doi.org/10.31004/riggs.v5i2.11114

Keywords:

Activity Based Costing, Biaya Operasional Kendaraan, Cost driver, Distorsi Biaya, Fleet Management

Abstract

Penelitian ini bertujuan untuk mengidentifikasi aktivitas utama dan cost driver yang memengaruhi biaya operasional kendaraan dinas, menghitung biaya operasional kendaraan per kilometer menggunakan metode Activity-Based Costing (ABC), serta menganalisis potensi distorsi biaya yang muncul apabila perusahaan menggunakan metode pembebanan biaya tradisional. Penelitian menggunakan pendekatan kuantitatif dengan desain studi kasus pada sebuah perusahaan manufaktur plastik di Kabupaten Karawang. Data diperoleh melalui dokumentasi biaya operasional kendaraan dan wawancara dengan pihak yang terlibat dalam pengelolaan armada. Analisis dilakukan melalui identifikasi cost pool, penentuan cost driver, pembebanan biaya menggunakan Activity-Based Costing, serta perbandingan dengan metode biaya tradisional. Hasil penelitian menunjukkan bahwa biaya operasional kendaraan dibentuk oleh tiga aktivitas utama, yaitu mobilisasi kendaraan, pemeliharaan kendaraan, dan pengelolaan pengemudi. Aktivitas mobilisasi menjadi penyerap biaya terbesar dengan proporsi biaya sebesar Rp101.040.165 dari total biaya operasional Rp114.206.000. Perhitungan ABC menghasilkan biaya operasional yang berbeda pada setiap kendaraan, yaitu berkisar antara Rp14.155/km hingga Rp17.227/km. Perbandingan dengan metode tradisional menunjukkan bahwa ABC menghasilkan informasi biaya yang lebih representatif karena mencerminkan konsumsi aktivitas aktual setiap kendaraan. Selain itu, metode tradisional menimbulkan distorsi biaya berupa undercosting dan overcosting pada beberapa kendaraan. Temuan ini menunjukkan bahwa penerapan ABC dapat meningkatkan akurasi informasi biaya dan mendukung pengelolaan armada kendaraan yang lebih efektif.

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