Activity Based Costing Method as an Alternative to the Implementation of Management Policies Remote Sensing in Indonesia

Abstract

This paper aims to look at is the remote sensing has done is in accordance with the efficiency concept as stipulated in the act of Indonesian aerospace. The concept of efficiency done by analyzing the results of the use of activity based costing (ABC) fram the  data of chitra satellite of remote sensing, that obtained and distributed to the users of data in indonesia. The object of this research is aerospace giver to store and distribute data sensing far in indonesia in accordance with Impres no. 6 years 2012, and the Act number 21, 2013. Research methods that were used in this paper is called “mixed method”, with collect the primary data ( the interview and indepth focus group discussion) and secondary data (cost of raw materials, direct labor  and overhead) of all the various (very high resolution, high, medium and low). The research results show that remote sensing activities is in accordance with due observance to the concept of efficiency in line with the in the rule of law in indonesia.