Application of Activity Based Costing System in Indonesia: A Bibliographic Study

Abstract

Aims: This study aims to analyze and map the development of research on the application of activity-based costing from several accredited journals in Indonesia from various aspects. Study Design: The method used in this research is the charting the field and analyzing the community methods. Place and Duration of Study: Samples were taken from 6 accredited journals in Indonesia, and 20 articles were obtained during the 2013-2019 period. Methodology: This study selects several research results regarding the application of activity-based costing or the like, which are published in nationally accredited journals. In this approach, the researcher selected several research results regarding applying the activity-based costing system published in 6 journals, then grouped them based on the topic and research method. Conclusion: Based on the research topic, the majority of researchers in Indonesia examine the application of the activity based costing system in determining cost of goods. Research methods that researchers in Indonesia widely use to examine the application of activity-based costing systems are qualitative and quantitative, so further research can use methods that are still rarely used to examine the implementation of activity-based costing systems. The analytical method that is often used is the descriptive method. This method used as many as 11 articles from the 20 articles analyzed. The data collection method in the 20 article research carried out various interviews, observations, documentation, data collection, library research, theory studies, and literature studies.