The Analysis of Implementation Prospect of Activity-Based Costing (ABC) in Governmental Organization: A Study in State Treasury Office/KPPN Jakarta IV

Tri Priyatmo, Rusdi Akbar


This research aims at analyzing and exploring the implementation prospect of Activity-Based Costing (ABC) in governmental organizations in Indonesia, both in how to calculate the unit cost of service products, as well as to understand the prospects of ABC from the perspective of management and employees (etic perspective). Some ABC concept share combined in several literatures and a conceptual framework is developed. This study is a qualitative research with case study approach in one of the government organizations, the State Treasury Office (KPPN) Jakarta IV, a vertical unit of Ministry of Finance. After finishing the case study, this research managed to determine how to calculate the unit cost of service products in KPPN Jakarta IV and get the conceptual framework which concluded ABC as an analytical tool that has positive outlook. Case studies on one object research is less general for all government organizations in Indonesia regarding the prospects of ABC. However, it gained a common understanding of ABC positive potential in the future. ABC prospect research on nonprofit governmental organization in Indonesia has just conducted once and has already able to close the gap of absence in literature regarding ABC in Indonesia.


Activity-Based Costing (ABC); unit cost; prospects; governmental organization.


Ashford C. Chea (2011). Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness. International Journal of Business and Management. Vol. 6, No. 11.

Agus D. Purwolastono (2011). Analisis Biaya Pendidikan Dengan Pendekatan ABC System: Studi Kasus pada Jurusan Elektro Fakultas Teknologi Industri Institut Teknologi Sepuluh Nopember Surabaya. Tesis Magister Akuntansi Terapan. Universitas Gadjah Mada. Yogyakarta.

Boris Popesko (2009). How to manage the costs of service departments using Activity-Based Costing. International Review of Business Research Papers, Vol. 5, No. 4, Pg. 91 -101.

Craig A. Latshaw and Teresa M. Cortese-Danile (2002). Activity-Based Costing: Usage and Pitfalls. Review of Business, Winter 2002. ProQuest Journal. Pg.30.

Daniel J. Jones (2014). Ripken Products: A Case For Learning Activity-Based Costing. Journal of Business Case Studies. Vol. 10, No. 2.

Devinaga Rasiah (2011). Why Activity Based Costing (ABC) Is Still Tagging Behind The Traditional Costing in Malaysia?. Journal of Applied Finance and Banking. Vol. 1, No. 1, Pg. 83-106.

David S. Harrison (1998). Activity-Based Costing and Warm Fuzzies—Costing, Presentation and Framing Influences on Decision-Making~A Business Optimization Simulation~. Dissertation proposal the faculty of Virginia Polytechnic Institute and State University. The degree of Doctor of Philosophy in Business with a major in Accounting. (Diakses tanggal 30 April 2016).

Emmanuel K. Oseifuah (2013). Activity Based Costing Approach to Financial Management in the Public Sector: The South Africa Experience. Europian Scentific Journal. Vol. 9, No.1 ISSN:1857-7881.

Gary Cokins, Jack Helbling, and Alan Stratton. (1996) Sistem Activity-Based Costing Pedoman Dasar Bagi Manajer. Jakarta: PT Pustaka Binaman Pressindo.

Gary Cokins (2015). A Need for Better Cost Information in the Public Sector. http://www (Diakses tanggal 30 April 2016).

Ivana D. Lutilsky and Martina Dragija (2012). Activity Based Costing as a Means to Full Costing-Possibilities and Constraints for European Universities. Management, Vol. 17, 2012, 1, pp. 33-57

Jerry J. Weygandt, Donald E. Kieso, and Walter G. Kell (1996). Accounting Principles. 4th ed. Canada: John Willey & Sons, Inc.

John W. Creswell (2014). Research design: Qualitative, Quantitative, and Mixed Methods Approaches. SAGE Publications, Inc.

Kate-Riin Kont (2011). New cost accounting models in measuring of library employees' performance. Library Management. Emerald Insight. Vol. 33 Iss 1/2 pp. 50 – 65.

Lilla Eryani (2013). Analisis Biaya Satuan Pelayanan (Unit Cost) Dengan Metode ABC Sebagai Pembanding Jasa Sarana Tarif Pelayanan Edoskopi Studi Pada RSUD Kota Yogyakarta. Tesis Magister Ilmu Kesehatan Masyarakat. Universitas Gadjah Mada. Yogyakarta.

Luís Paulo F. Carmo (2012). Advances and Challenges for Adoption of Activity Based Costing (ABC) by Public Sector: A Comparative Study of Brazil, Colombia, Uruguay and United States. International Business Research.

Malcolm J. Morgan (1993). Testing Activity-Based Costing Relevance: Pharmaceutical Products Limited-Case Study. Management Decision. Proquest Pg.8.

Monique Hennink, Inge Hutter, Ajay Bailey. (2011). Qualitative Research Methods. SAGE Publications, Inc.

Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger (2012). Managerial Accounting: The Cornerstone of Business Decisions. Iternational Edition. Cengage Learning. 4th Edition.

Mulyadi (2007). Activity-Based Cost System. Sistem Informasi Biaya untuk Pemberdayaan Karyawan, Pengurangan Biaya, dan Penentuan Secara Akurat Kos Produk dan Jasa. Yogyakarta: UPP STIM YKPN. Edisi ke-6 Cetakan ke-2.

Muchamad Amrullah dan Joko Kisworo (2014). Analisis Perilaku Biaya dan Perhitungan Biaya Per Output Pendidikan dan Pelatihan dengan Pendekatan Activity Based Costing System pada Pusdiklat Anggaran dan Perbendaharaan Tahun Anggaran 2013. Kajian Akademis Balai Pendidikan Pelatihan Keuangan.

Narcys Roztocki, Joge F. Valenzuela, Jose D. Porter, Robin M. Monk, Kim L. Needy (2011). A Procedure for Smooth Implementation of Activity Based Costing in Small Companies. Emerald Journals.

_____Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.

_____Peraturan Menteri Keuangan Nomor 65/PMK.02/2015 tentang Standar Biaya Masukan Tahun Anggaran 2016.

_____Peraturan Menteri Keuangan Nomor 115/PMK.02/2015 tentang Standar Biaya Keluaran Tahun Anggaran 2016.

Raef A. Lawson (2005). The Use of Activity Based Costing in The Healthcare Industry: 1994 vs. 2004. Research in Healthcare Financial Management. Vol.10, No.1, Pg. 77-94.

Robert S. Kaplan and Robin Cooper (1998). Cost & Effect: Using Integrated Cost System to Drive Profitability and Performance. Harvard Business School Press. Boston, Massachusetts.

Robert S. Kaplan and Steven R. Anderson (2004), Time-driven activity-based costing, Harvard Business Review, Vol. 82 No. 11, Pg. 131-8.

Robert J. Vokurka and Rhonda R. Lummus (2001). At What Overhead Level Does Activity-Based Costing Paf Off?. Production and Inventory Management Journal. Vol. 42, No. 1. Pg. 40.

Robert G. Michel (2004). Cost Analysis and Activity-Based Costing for Government. GFOA Budgeting Series Vol.6.

Srikant Datar and Mahendra Gupta (1994). Aggregation, Specification and Measurement Errors in Product Costing. The Accounting Review. ProQuest Journal. Vol.69 No. 4. Pg. 567-591.

The Global Competitiveness Report 2015-2016. World Economic Forum. (Diakses tanggal 19 Februari 2016).

Thomas J. Goldsby and David J. Closs (2000). Using activity-based costing to reengineer the reverse logistics channel. International Journal of Physical Distribution & Logistics Management. Emerald Insight. Vol. 30 Iss 6 pp. 500 – 514.

Worldwide Governance Indicators 1996-2014. World Bank. governance/wgi/index.aspx#repots (Diakses tanggal 19 Februari 2016).

Xiao Cai, Elizabeth Moore, Martin McNamara (2013). Design an Activity-Based Costing Model for a Non-admitted Prisoner Healthcare Setting. CSIRO Publishing. Australian Health Review.


  • There are currently no refbacks.

Ruang Journal of Accounting and Investment,
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Lingkar Selatan, Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: - E-mail:
Phone: +62 274 387 656 (ext: 334)

Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.