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

Abstract


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.

Keywords


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

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