DAFTARPUSTAKA

Hansen and Moven, Management Accounting, S"* Edition, International ThomsonPublishing 2000

Hopper, Trevor., Northcott,Deryil., and Scapens, Robert., Issues in ManagementAccounting, 3'^'' edition. Prentice Hall, 2007

Brimson, James A. and Lybrand ,Deloitte., An Activity Based Cost Accounting,lohn.Wiley and Son Inc, 1991

Miller, Myron M. and Viosca,Robert R., Using Direct Costing For Profit AndProduct Improvement, Prentice Hall, Englewood Cliffs, 1996

Competitive Cost Management Business Intemational, How Companies Using NewCosting Methods To Uncover Hidden Profits, Business Int.Ltd, UK, 1990

O' Guin, Michael €., The complete Guide to ABC, Prentice Hall, 1990

Granof, Michael H., Platt, David E and Vaysman, Igor, Using Activity -BasedCosting to Manage More Effectively , Department of Accounting , College ofBusiness Administration , University of Texas, Austin, 2000

Narayaman,V.G and Sarkar, Ratna G., The Impact of Activity Based Costing on\ Managerial Decision , Harvard Business School, 1999

Lynn, Stephen G, and Balachandran, Kashi R., Product Costing and Investments inShared Technology, Department of Accountancy University of Hongkong andDepartment of Accountancy New York University, 2000

Metin Reyhanoglu, 06590, Activity based costing system. Advantages &disadvantages : Ankara University, Institute Social Science , Cebeci — Ankara-Turkey, 2001

httn://www.bps.go.id/sector/population/table2.shtml ,diunduh pada 21 juli 2009

http://www.bi.go.id/biweb/Html/SekiTxt/T3x904.txt.diunduh pada 21 juli 2009

http://accounting.suite 101 .com/article.cfm/activitvbased costing abc diunduh pada5 Agustus 2009

Wegmann, Gregory.,The Activity Based Costing Method : Development andApplication, Vol 8. No. 1/2009, The icfai University Journal of Accoimtingresearch, 2009

Perhitungan biaya produksi dan margin jasa layanan pada industri telekomunikasi denganpendekatanactivity based costing :: Studi kaus PT TelkomselREVALINO, Yuri, Irwan Taufik Ritonga, SE., M.BusUniversitas Gadjah Mada, 2009 | Diunduh dari http://etd.repository.ugm.ac.id/

Kaplan,Robert A., Linking Strategy To Operations, journal of accounting ,Oct 2008

Dunkley, James and Payne, David., The Essence Of ABC, OffTech, Australia, 2001

Naughton- Travers, Joseph P., Activity Based Costing: The new Management Toolit's useful to strategic planning and quality improvement, EBSCO , 2001

Davis ,Bobby. and A, Florida., Performance Based Costing, The DISAM Journal,Fall 2002/Winter2003

Nachtman,Heather and Neddy, Kim Lascola, Methods for Handling Uncertainty inActivity Based costing systems. The Engineering Economist, Vol.48, 2003

Perhitungan biaya produksi dan margin jasa layanan pada industri telekomunikasi denganpendekatanactivity based costing :: Studi kaus PT TelkomselREVALINO, Yuri, Irwan Taufik Ritonga, SE., M.BusUniversitas Gadjah Mada, 2009 | Diunduh dari http://etd.repository.ugm.ac.id/

Lampiran I. Jasa Layanaii Telkomsel Tahun 2008

Gaharu & Allasat

LDDS

Byru

Indosat

IVR Internal

Ventus

Others

SMS Me

Local

Doinestik SMS MO Ekstcmal

SMS Group

Long Distance Zone-i

Phonebook Backup

SiniPaii

Tsel You've Got mail

AS

TeIkom-017

Telkom-007

International SMS MO

TAPOUT(USD)

SMS RBT

Talkplus

SMS Mania

Speak-Speak

SMS Content

Content

APN Telkomsel

IVR RBT

IVR Content MDS

International MMS MO

Blackberry

Domcstik MMS MO internal Tscl

Halo Data

Domcstik MMS MO Eksiemal

APN Internet

Broadband

3G Mobile TV

Avatar

3G Video Call

Donasi

Domcstik SMS MO Internal Tsel

Emotion Meter

PLRN (Voice/SMS)

Long Distance Zone-2

Long Distance Zone-3

Premium

Content RBT

SMS Bulk

SMS T-Cash

Time based

CSD

SMS Donasi

SMS Banking

Camel

UCB

IVR Banking

VRBT

Video SMS

Video Blog

Video Conference

POC Tidak Bertetangga

SMS MO Int Roaming

Video Surveillance

SMS

Bisnis Digital

International Roaming

Jasa Layanau3G

VAS

fVoice

Mobil Data Scr%'is

Perhitungan biaya produksi dan margin jasa layanan pada industri telekomunikasi denganpendekatanactivity based costing :: Studi kaus PT TelkomselREVALINO, Yuri, Irwan Taufik Ritonga, SE., M.BusUniversitas Gadjah Mada, 2009 | Diunduh dari http://etd.repository.ugm.ac.id/

Lampiran 2. Jasa Layanan Telkoinsel Tahun 2008 Berdasarkan Jenis Kartu

Jasa Layanan 3G

Video Blog

Video Conference

Video Surveillance

Tune based

IVR Banking

SMS Banking

SMS T-Cash

Bisnis Digital

International Roaming

SMS MO Int Roaming

UCB

Mobil Data Scr\'is

APN Tclkomse

BlackbeiTy

Content

Domestik MMS MO Ekstcmal

Domestik MMS MO internal Tsel

l lalo Data

International MMS MO

IVRContcniMDS

Spcak-Speak

Talkplus

TAPOUT(USD)

Ventus

Domestik SMS MO Eksternal

Domestik SMS MO Internal Tsel

Interaaiional SMS MO

Emotion Meter

IVR Internal

Phonebook Backup

PLRN (Voice/SMS)

SimPali

SMS Group

SMS Me

Tsel You've Got mail

Byru

Gaharu & Atlasat

Long Distance Zone-1

Long Distance Zone-2

Long Distance Zone-3

Otheis

POC Bertetangga

POC Tidak Bertetangga

Premium

Perhitungan biaya produksi dan margin jasa layanan pada industri telekomunikasi denganpendekatanactivity based costing :: Studi kaus PT TelkomselREVALINO, Yuri, Irwan Taufik Ritonga, SE., M.BusUniversitas Gadjah Mada, 2009 | Diunduh dari http://etd.repository.ugm.ac.id/