Analysis of production cost efficiency and operational activities using an activity based management (ABM) apporoach : A Case study at Sukses Mandiri Jamur

Asikhatun Isnaeni; Tiyas Ayuningrum Anggita Putri Perdani; Laila Rossana; Riztina Dwi Setyasih

Penulis

Asikhatun Isnaeni Universitas Nahdlatul Ulama Purwokerto
Tiyas Ayuningrum Anggita Putri Perdani Universitas Nahdlatul Ulama Purwokerto
Laila Rossana Universitas Nahdlatul Ulama Purwokerto
Riztina Dwi Setyasih Universitas Nahdlatul Ulama Purwokerto

Kata Kunci:

Production cost efficiency, operational activities, Activity based management

Abstrak

Abstract− This study aims to analyze the efficiency of production costs and operational activities in a micro-scale oyster

mushroom cultivation business using the Activity-Based Management (ABM) approach. The research was conducted at

Sukses Mandiri Jamur using a descriptive qualitative method. Data were collected through observation, interviews, and

documentation, and then analyzed to identify value-added and non-value-added activities as well as to determine the cost

incurred by each activity. The results show that the total production cost amounted to Rp 113,148,750, with non-value-added

activity costs of Rp 21,904,570 or 19.36% of the total production cost. These costs were mainly generated from baglog

rework activities due to an inconsistent sterilization process. The implementation of ABM is able to identify non-value-added

activities so that waste can be minimized and the efficiency of production costs and operational activities can be improved.

Keywords: Production Cost Efficiency, Operational Activities, and Activity-Based Management (ABM)

Referensi

[1] Kementerian Pertanian Republik Indonesia, Buku Angka Tetap (ATAP) Hortikultura, 2023. [online]. Available: https://hortikultura.pertanian.go.id/. [Accessed : Dec. 5, 2025] .

[2] F . Al Haq, “ Pulau Jawa dominasi produksi jamur tiram 2024,” GoodStats, 2025. [Online]. Available : https://goodstats.id/article/pulau-jawa-dominasi-produksi-jamur-tiram-qKszs. [Accessed : Dec. 5, 2025].

[3] Mulyadi, Akuntansi Biaya, edisi revisi terbaru. Yogyakarta: UPP STIM YKPN, 2018

[4] T. Siswanto, N. P. Agusfianto, S. Amri, and S. Satriawan, “Penyusunan laporan keuangan sederhana: UMKM Agro Jamur Lombok Kekeri,” Jurnal Pengabdian Masyarakat, vol. 3, no. 2, pp. 109-115, 2025.

[5] L. B. Gursinga, Yusnaini, and Hendy, “Dari Gerobak ke Pasar Digital : Transformasi IRT Jamur Tiram Crispy Menuju UMKM Berdaya Saing,” Jurnal Pengabdian Masyarakat Multidsiplin, vol. 9, no. 1, pp. 11-18, oct. 2025.

[6] D. R. Hansen and M. M. Mowen, Cost Management : Accounting and Control, 7th ed. Boston : Cengage Learning, 2022

[7] Jusmani and Oktariansyah, “Activity Based Management sebagai instrumen bagi manajemen dalam efisiensi biaya,”Jurnal Media Wahana Ekonomika, Vol. 18, no. 3, pp. 377 – 386, 2021.

[8] W. B. P. Snaga, E. Yuharti, and M. Z Yuliarso, “Analisis efisiensi usaha tani jamur tiram di Desa Pekik Nyaring Kabupaten Bengkulu Utara,” Jurnal Ekonomi Pertanian dan Agribisnis, vol. 1, no. 2, pp. 32-38, 2024.

[9] Husna Anintha and D. Heni, “Penerapan metode ABM terhadap peningkatan efisiensi biaya,” Berajah Journal, vol. 4, no. 2, pp. 367-372. 2024.

[10] J. W. Creswell and J. D. Creswell,, Research Design : Qualitative, Quantitative, and Mixed Methods Approaches, 5th ed. Thousand Oaks, CA: Sage, 2018