Perancangan Report Cost Center Dan Cost Element Untuk Proses Cost Allocation Menggunakan Activity-Based Costing Pada Sap S/4hana Studi Kasus: Pt Telkom Indonesia
DOI:
https://doi.org/10.34818/eoe.v9i2.17644Abstract
Abstrak PT Telkom Indonesia merupakan salah satu perusahaan BUMN yang telah mengimplementasikan sistem informasi dengan konsep Enterprise Resource Planning (ERP) dengan menggunakan software SAP S/4HANA. Saat ini, divisi keuangan PT Telkom Indonesia menggunakan software tersebut untuk melakukan proses alokasi biaya menggunakan metode Activity-Based Costing (ABC) yang terdapat pada modul controlling pada SAP. Proses alokasi biaya dimulai dari proses pengalokasian biaya dari cost center ke resource. Namun, proses pengalokasian tersebut belum berjalan sebagaimana mestinya karena masih terdapat sisa biaya pada beberapa cost center sehingga sisa biaya tersebut harus dialokasikan dengan menginputkan data cost center yang memiliki sisa biaya beserta data cost element yang terdapat pada cost center tersebut ke dalam siklus alokasi biaya. Permasalahan saat ini adalah SAP hanya menampilkan total biaya yang belum dialokasikan pada masing-masing cost center dan tidak menampilkan secara langsung data cost element yang terdapat pada cost center tersebut, sehingga pencarian data harus dilakukan secara per satu. Dikarenakan hal tersebut, diperlukannya sebuah report yang dapat menamplilkan data cost center dan cost element secara langsung dalam satu tampilan sehingga pencarian data tidak lagi dilakukan secara satu per satu. Metodologi yang akan digunakan dalam pembuatan report ini yaitu Service Engineering Methodology (SEEM) dan Software Development Life Cycle (SDLC). Kata Kunci : SAP S/4HANA, alokasi biaya, ActivityBased Costing, cost center, cost element Abstract PT Telkom Indonesia is one of the companies that has implemented an information system with the concept of Enterprise Resource Planning (ERP) using SAP S/4HANA. The finance division of PT Telkom Indonesia use SAP S/4HANA to perform the cost allocation process using the Activity-Based Costing (ABC) method contained in the controlling module in SAP. The cost allocation starts from the process of allocating costs from the cost center to the resource. However, the allocation process does not run properly because there are still remaining costs in several cost centers so the remaining costs must be allocated by inputting the cost center data with the cost element data contained in the cost center into the cost allocation cycle. The current problem is that SAP only displays the total costs that have not been allocated in each cost center and does not directly display the cost element data contained in the cost center, so the data searches must be carried out individually. Due to the problem, a report that can display cost center and cost element data directly in one view is needed so the data searches are no longer carried out one by one. The methodologies that will be used in making this report are Service Engineering Methodology (SEEM) and Software Development Life Cycle (SDLC). Keywords: SAP S/4HANA, cost allocation, ActivityBased Costing, cost center, cost elementReferences
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