[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"activity-based-management\",\"page\":1}":3,"menu-footer-id":159,"menu-main-id":221},{"rows":4,"meta":150},[5,16,23,30,37,44,51,59,66,73,80,87,94,101,108,115,122,130,136,143],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000006827","repo",null,"Implementasi Activity Based Costing dan Activity Based Management sebagai Upaya Optimalisasi Biaya Produksi dan Profitabilitas pada PT Energy Lautan Nusantara Kabupaten Malang",[11],"Nikmatul Solikah",2026,"Skripsi (D4)","Penelitian ini bertujuan untuk menganalisis implementasi metode Activity Based Costing dan Activity Based Management sebagai upaya optimalisasi biaya produksi dan profitabilitas pada PT Energy Lautan Nusantara. Perusahaan masih menggunakan metode full costing dengan satu cost driver yang…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006827&year=2026&title=implementasi-activity-based-costing-dan-activity-based-management-sebagai-upaya-optimalisasi-biaya-produksi-dan-profitabilitas-pada-pt-energy-lautan-nusantara-kabupaten-malang",{"id":17,"source":7,"branch":8,"branch_name":8,"title":18,"authors":19,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":21,"availability":8,"url":22},"repo-dspace000006826","Penerapan Activity Based Management dalam Penentuan Harga Pokok Penjualan dan Efisiensi Biaya pada Pabrik Sepatu Mandiri Utama di Lawang, Kab. Malang",[20],"Nabilah Mutiara Ramadhani","Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam penentuan harga pokok penjualan, mengetahui peran Activity Based Management (ABM) dalam pengendalian biaya, serta menganalisis upaya efisiensi biaya melalui rekayasa aktivitas pada Pabrik Sepatu Mandiri…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006826&year=2026&title=penerapan-activity-based-management-dalam-penentuan-harga-pokok-penjualan-dan-efisiensi-biaya-pada-pabrik-sepatu-mandiri-utama-di-lawang-kab-malang",{"id":24,"source":7,"branch":8,"branch_name":8,"title":25,"authors":26,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":28,"availability":8,"url":29},"repo-dspace000006817","Analisis Penerapan Activity Based Management untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus : UMKM Rosecake)",[27],"Dania Shabrina Nur Alvita","Tujuan dari penelitian ini adalah untuk menghitung harga pokok produksi pada UMKM Rosecake menggunakan metode Activity Based Costing (ABC) berdasarkan aktivitas produksi, serta menganalisis peningkatan efisiensi biaya produksi berdasarkan penerapan metode Activity Based Management (ABM). Penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006817&year=2026&title=analisis-penerapan-activity-based-management-untuk-meningkatkan-efisiensi-biaya-produksi-studi-kasus-umkm-rosecake",{"id":31,"source":7,"branch":8,"branch_name":8,"title":32,"authors":33,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":35,"availability":8,"url":36},"repo-dspace000006678","Analisis Efisiensi Biaya Produksi melalui Pendekatan Activity Based Costing dan Activity Based Management pada UMKM Arta Louwee",[34],"Frida Elistyani","Penelitian ini bertujuan untuk: (1) menganalisis sistem perhitungan biaya produksi dan kelemahan metode yang digunakan Arta Louwee saat ini; (2) menerapkan metode Activity Based Costing (ABC) guna meningkatkan akurasi perhitungan harga pokok produksi; (3) mengidentifikasi aktivitas tidak bernilai…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006678&year=2026&title=analisis-efisiensi-biaya-produksi-melalui-pendekatan-activity-based-costing-dan-activity-based-management-pada-umkm-arta-louwee",{"id":38,"source":7,"branch":8,"branch_name":8,"title":39,"authors":40,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":42,"availability":8,"url":43},"repo-dspace000006641","Analisis Penerapan Activity Based Management untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: PT Energy Lautan Nusantara Malang)",[41],"Lutfi Veronica Amandasari","Tujuan dari penelitian ini adalah untuk menganalisis implementasi Activity Based Management sebagai sarana untuk meningkatkan efisiensi biaya produksi pada PT Energy Lautan Nusantara. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006641&year=2026&title=analisis-penerapan-activity-based-management-untuk-meningkatkan-efisiensi-biaya-produksi-studi-kasus-pt-energy-lautan-nusantara-malang",{"id":45,"source":7,"branch":8,"branch_name":8,"title":46,"authors":47,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":49,"availability":8,"url":50},"repo-dspace000006597","Efektivitas Penerapan Activity Based Management (ABM) dalam Meningkatkan Efisiensi Biaya Produksi dan Profitabilitas pada Perusahaan Mebel CV Citra Indah Pasuran",[48],"Yuli Tri Wahyuni","Penelitian ini bertujuan menganalisis penerapan Activity Based Management (ABM) dalam meningkatkan efisiensi biaya produksi dan pengaruhnya terhadap profitabilitas CV Citra Indah. Data yang digunakan yaitu data primer dan data sekunder yang berasal dari CV Citra indah, yang mencakup data produksi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006597&year=2026&title=efektivitas-penerapan-activity-based-management-abm-dalam-meningkatkan-efisiensi-biaya-produksi-dan-profitabilitas-pada-perusahaan-mebel-cv-citra-indah-pasuran",{"id":52,"source":7,"branch":8,"branch_name":8,"title":53,"authors":54,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":57,"availability":8,"url":58},"repo-dspace000003750","Penerapan Activity Based Management (ABM) dalam Meningkatkan Efisiensi Biaya Produksi pada PT Magnum Attack Indonesia",[55],"Dina Apriliasari",2025,"Tujuan dari penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi kemeja dan kaos polos dengan menggunakan Activity Based Costing dan Activity Based Management untuk meningkatkan efisiensi biaya produksi, mengetahui tantangan dan strategi dalam penerapan Activity Based Management…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003750&year=2025&title=penerapan-activity-based-management-abm-dalam-meningkatkan-efisiensi-biaya-produksi-pada-pt-magnum-attack-indonesia",{"id":60,"source":7,"branch":8,"branch_name":8,"title":61,"authors":62,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":64,"availability":8,"url":65},"repo-dspace000003735","Analisis Penerapan Metode Activity Based Management dalam Meningkatkan Efisiensi Biaya pada Grand Whiz Hotel Trawas",[63],"Zuhrufah Diana Azza","Penelitian ini bertujuan menganalisis penerapan metode Activity Based Management (ABM) dalam meningkatkan efisiensi biaya pada Grand Whiz Hotel Trawas, yang dalam penentuan harga pokok kamarnya masih menggunakan metode tradisional. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003735&year=2025&title=analisis-penerapan-metode-activity-based-management-dalam-meningkatkan-efisiensi-biaya-pada-grand-whiz-hotel-trawas",{"id":67,"source":7,"branch":8,"branch_name":8,"title":68,"authors":69,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":71,"availability":8,"url":72},"repo-dspace000003734","The Analysis of Activity Based Management Implementation to Improve Production Cost Efficiency in the Industrial Gases Division of PT Tira Austenite Tbk",[70],"Rr Natatsa Nurrizka Widiyanti","This study aims to evaluate the impact of Activity-Based Management (ABM) implementation on production cost efficiency and to identify value-added and nonvalue-added activities. This research is a quantitative descriptive study conducted at PT Tira Austenite Tbk. Data collection methods include…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003734&year=2025&title=the-analysis-of-activity-based-management-implementation-to-improve-production-cost-efficiency-in-the-industrial-gases-division-of-pt-tira-austenite-tbk",{"id":74,"source":7,"branch":8,"branch_name":8,"title":75,"authors":76,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":78,"availability":8,"url":79},"repo-dspace000003659","Penerapan Activity Based Management (ABM) untuk Meningkatkan Efisiensi Biaya Produksi pada Two-M Digital Printing",[77],"Viola Berliana Putri","Tujuan penelitian untuk mengetahui perhitungan efisiensi biaya produksi dengan menggunakan metode tradisional, metode activity based costing, dan metode activity based management. Jenis penelitian yang digunakan penelitian terapan dengan pendekatan deskriptif kuantitatif. Sumber data yang digunakan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003659&year=2025&title=penerapan-activity-based-management-abm-untuk-meningkatkan-efisiensi-biaya-produksi-pada-two-m-digital-printing",{"id":81,"source":7,"branch":8,"branch_name":8,"title":82,"authors":83,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":85,"availability":8,"url":86},"repo-dspace000003642","Analisis Penerapan Activity Based Management untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: UMKM Pinkponk Snack Malang)",[84],"Syafaatul Utmarila Ihza Waluyo","Penelitian ini bertujuan untuk menganalisis perhitungan biaya produksi serta peningkatan potensi efisiensi biaya produksi berdasarkan Activity Based Management (ABM) pada UMKM Pinkponk Snack Malang. Saat ini UMKM Pinkponk Snack masih menggunakan metode konvensional dalam perhitungan biaya produksi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003642&year=2025&title=analisis-penerapan-activity-based-management-untuk-meningkatkan-efisiensi-biaya-produksi-studi-kasus-umkm-pinkponk-snack-malang",{"id":88,"source":7,"branch":8,"branch_name":8,"title":89,"authors":90,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":92,"availability":8,"url":93},"repo-dspace000003470","Analisis Penerapan Metode ABM dalam Memaksimalkan Efisiensi Biaya Produksi dalam Meningkatkan Profitabilitas: Studi Kasus PT X di Tulungagung",[91],"Nur Fadilla Kartika Sari","Penelitian ini menganalisis penerapan Activity-Based Costing (ABC) dan ActivityBased Management (ABM) dalam meningkatkan akurasi alokasi biaya dan efisiensi produksi pada industri rokok. Hasil penelitian menunjukkan bahwa metode ABC berhasil mengungkap ketidakakuratan alokasi biaya pada sistem…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003470&year=2025&title=analisis-penerapan-metode-abm-dalam-memaksimalkan-efisiensi-biaya-produksi-dalam-meningkatkan-profitabilitas-studi-kasus-pt-x-di-tulungagung",{"id":95,"source":7,"branch":8,"branch_name":8,"title":96,"authors":97,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":99,"availability":8,"url":100},"repo-dspace000003462","Penerapan Activity Based Management dalam Pengoptimalan Profitabilitas pada UMКМ (Studi Kasus pada: UD. Bintang 9)",[98],"Dwi Ilhan Maulana Fathary","Penelitian ini bertujuan untuk menerapkan metode Activity Based Management (ABM) dalam pengoptimalan profitabilitas pada UMKM UD. Bintang 9 yang bergerak di bidang produksi keripik singkong. Pendekatan yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui wawancara…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003462&year=2025&title=penerapan-activity-based-management-dalam-pengoptimalan-profitabilitas-pada-um-studi-kasus-pada-ud-bintang-9",{"id":102,"source":7,"branch":8,"branch_name":8,"title":103,"authors":104,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":106,"availability":8,"url":107},"repo-dspace000003424","Analisis Penerapan Activity Based Management dalam Meningkatkan Efisiensi Biaya pada UMKM Sanggar Kreasi Mama Lya di Kabupaten Malang",[105],"Delvina Hesti Syahputri","Sanggar Kreasi Mama Lya adalah usaha mikro yang bergerak di bidang produksi kain ecoprint dan masih menggunakan metode konvensional dalam memperhitungkan biaya produksi, sehingga keputusan yang diambil untuk menentukan laba tidak efisien. Penelitian ini bertujuan untuk menganalisis penerapan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003424&year=2025&title=analisis-penerapan-activity-based-management-dalam-meningkatkan-efisiensi-biaya-pada-umkm-sanggar-kreasi-mama-lya-di-kabupaten-malang",{"id":109,"source":7,"branch":8,"branch_name":8,"title":110,"authors":111,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":113,"availability":8,"url":114},"repo-dspace000003319","Optimalisasi Efisiensi Biaya Produksi Melalui Penerapan Activity Based Management Berbasis Activity Based Costing Pada CV. Suljay",[112],"Tyaga Brillian Firzatullah","Penelitian terapan ini bertujuan untuk mengoptimalkan efisiensi biaya produksi dengan menggunakan metode Activity Based Management (ABM), yang didasarkan pada perhitungan Activity Based Costing (ABC) untuk produk Yen Kretek 12 SKT di CV. Suljay sebagai objek penelitian. Hasil penelitian menunjukkan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003319&year=2025&title=optimalisasi-efisiensi-biaya-produksi-melalui-penerapan-activity-based-management-berbasis-activity-based-costing-pada-cv-suljay",{"id":116,"source":7,"branch":8,"branch_name":8,"title":117,"authors":118,"publisher":8,"year":56,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":120,"availability":8,"url":121},"repo-dspace000003277","Analisis Penerapan Metode Activity Based Costing dan Activity Based Management dalam Penentuan Tarif Sewa Kamar di Paiton Resort Hotel",[119],"Wasilatul Arhami","Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dan Activity Based Management (ABM) serta membandingkan tarif sewa kamar hasil perhitungan dengan tarif yang telah ditetapkan di Paiton Resort Hotel. Penelitian ini menggunakan metode deskriptif kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003277&year=2025&title=analisis-penerapan-metode-activity-based-costing-dan-activity-based-management-dalam-penentuan-tarif-sewa-kamar-di-paiton-resort-hotel",{"id":123,"source":7,"branch":8,"branch_name":8,"title":124,"authors":125,"publisher":8,"year":127,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":128,"availability":8,"url":129},"repo-dspace000003441","Penerapan Activity Based Costing dan Activity Based Management Sebagai Alat Bantu Manajemen Untuk Pengendalian Biaya Produksi Dalam Upaya Peningkatan Laba Perusahaan (Studi Kasus Pada UMKM Omee Cake and Cookies)",[126],"Fahimatul Ulya",2024,"Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan Activity Based Costing (ABC) dan Activity Based Management (ABM) dalam mengendalikan biaya produksi guna meningkatkan laba perusahaan. Data yang digunakan meliputi data primer dan data sekunder yang diperoleh dari wawancara dengan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003441&year=2024&title=penerapan-activity-based-costing-dan-activity-based-management-sebagai-alat-bantu-manajemen-untuk-pengendalian-biaya-produksi-dalam-upaya-peningkatan-laba-perusahaan-studi-kasus-pada-umkm-omee-cake-and-cookies",{"id":131,"source":7,"branch":8,"branch_name":8,"title":132,"authors":133,"publisher":8,"year":127,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":8,"availability":8,"url":135},"repo-dspace000003434","Penerapan Activity Based Management Dalam Meningkatkan Efisiensi Hotel Pada Zam Zam Hotel Batu",[134],"Nur Ramadhani Ady","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003434&year=2024&title=penerapan-activity-based-management-dalam-meningkatkan-efisiensi-hotel-pada-zam-zam-hotel-batu",{"id":137,"source":7,"branch":8,"branch_name":8,"title":138,"authors":139,"publisher":8,"year":127,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":141,"availability":8,"url":142},"repo-dspace000003428","Penerapan Activity Based Management (ABM) Untuk Meningkatkan Efisiensi Biaya Produksi Pada UMKM Sari Apel Brosem Di Kota Batu",[140],"Nur Wildanasiba","Activity Based Management (ABM) adalah sistem manajemen untuk mengidentifikasi dan menganalisis aktivitas untuk meningkatkan efisiensi biaya produksi. Tujuannya adalah untuk menganalisis aktivitas produksi secara detail, mengidentifikasi pemborosan, dan pada akhirnya meningkatkan efisiensi biaya…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003428&year=2024&title=penerapan-activity-based-management-abm-untuk-meningkatkan-efisiensi-biaya-produksi-pada-umkm-sari-apel-brosem-di-kota-batu",{"id":144,"source":7,"branch":8,"branch_name":8,"title":145,"authors":146,"publisher":8,"year":127,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":148,"availability":8,"url":149},"repo-dspace000003393","Analisis Penerapan Activity Based Management untuk Efisiensi Harga Pokok Produksi pada Pabrik Kopi Senja Mataram",[147],"Dewi Nawang Wulan Putri Kusumaningati","Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi Pabrik Kopi Senja Mataram dengan menggunakan metode activity based management untuk melakukan efisiensi harga pokok produksi. Jenis penelitian yang digunakan adalah Analisa deskriptif dengan pendekatan kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003393&year=2024&title=analisis-penerapan-activity-based-management-untuk-efisiensi-harga-pokok-produksi-pada-pabrik-kopi-senja-mataram",{"page":151,"per_page":152,"total":153,"last_page":154,"filter":155,"label":158},1,20,40,2,{"subject":156},{"slug":157,"name":158},"activity-based-management","Activity Based Management",[160,183,200],[161,167,171,175,179],{"id":162,"parent":163,"target":164,"content":165,"title":165,"url":166},2500,"0","","Polinema 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