We have developed a percolation calculation method for hopping conduction in disordered systems. The method incorporates the assumption that coherent hopping to non-nearest neighbor sites takes place via intermediate sites. To assess
numerical accuracy of the method, the result is compared with that of a corresponding resistor circuit simulation, for the case of a bee lattice with hopping up to next nearest neighbors, and good agreement is obtained between the two. The method is useful for the study of low-temperature hopping transport in disordered systems.