Activity-Based Costing (ABC) dalam Meningkatkan Profitabilitas Penjualan E-commerce (Shopee): Studi Kasus UMKM Tanaman Hias Sakabonsai

Tutut Ardianti, Dwiyani Sudaryanti, Junaidi Junaidi

Abstract


Digital commerce expansion forces micro and small businesses to refine their cost-calculation approaches to remain competitive. Traditional costing systems widely used by MSMEs often fail to capture real resource consumption, especially for online advertising, platform operations, packaging, and customer interaction activities. This study evaluates the adoption of the Activity-Based Costing (ABC) method in Sakabonsai, a bonsai micro-enterprise operating on Shopee, to improve cost precision and sales profitability measurement. Employing a descriptive qualitative case study (November–December 2024), data were obtained through field observation, semi-structured interviews, and financial records from Shopee Seller Centre. The ABC calculation revealed unit costs of Rp62,541 (Small), Rp258,164 (Medium), and Rp499,566 (Large), producing profits of Rp12,459; Rp71,836; and Rp150,434 respectively. These values were notably lower than those produced by traditional costing, reflecting ABC’s inclusion of digital overhead and operational activities. Monthly profit trends showed a deficit in November due to inefficient advertising, followed by margin recovery in January–February after promotional adjustments. Results indicate that Medium and Large bonsai absorb overhead more effectively and yield stable returns, while Small products are more cost-sensitive and function better as introductory items rather than primary revenue drivers. Overall, ABC provides more accurate cost information and supports strategic decisions related to pricing, promotional budgets, and product prioritization for MSMEs in digital marketplaces.

Keywords: Activity-based costing, UMKM, profitability, shopee, horticulture business


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