ACTIVITY BASED COSTING FOR HUMAN RESOURCE DEVELOPMENT (INDONESIA EXPERIENCE)

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Daryanto, Wiwiek Mardawiyah and Ebenhezer, Christian and Qoryani, Indri (2020) ACTIVITY BASED COSTING FOR HUMAN RESOURCE DEVELOPMENT (INDONESIA EXPERIENCE). International Journal of Business, Economics and Law, 21 (1). pp. 1-10. ISSN 2289-1552

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Abstract

Tax is one of the most significant components in the revenue of the State Budget (APBN) in Indonesia. In aims to achieve the specified revenue targets, employees within the Directorate General of Taxes (DGT) are required to have credibility and capability in their fields. These can be achieved by increasing the knowledge of DGT employees. One of the methods of education and training applied is e-learning. The purpose of this study is to determine the estimated total cost needed to educate and train one DGT employee through e-learning. Estimated cost calculation is conducted through Activity Based Costing, where each component of the activity to achieve the e-learning output will be charged in total. Activities for organizing e-learning are divided into two activities, namely, main activities and supporting activities. E-learning costs which incurred will be calculated proportionally. From this study, it was found that the most significant cost element to increase the capability of DGT employees through e-learning was supporting activities costs, especially at salaries and allowances.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Research And Community Empowerment > Journals
Depositing User: Dr. Wiwiek Mardawiyah Daryanto
Date Deposited: 16 Nov 2020 02:27
Last Modified: 21 Dec 2021 02:35
URI: http://repository.ipmi.ac.id/id/eprint/913

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