ABSTRACT. Key words: Differential Cost Analysis, Accept or Reject Special Order. Universitas Kristen Maranatha
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1 ABSTRACT The accuracy of the calculation of production costs is very important because this increases the competitive power and is the basis for management considerations in decision making. In writing the thesis, entitled Differential Cost Analysis in Decision Making Accept or Reject Special Order, the research conducted on Waditra Craft in Bandung. The purpose of this study was to determine whether the differential cost analysis in making decisions to accept or reject special orders helpful for the company. The study was conducted using a case study approach and methods of descriptive analysis. Based on the results of research and discussion are conducted, it is known that by accepting a special order, the company will produce 150 pieces lute at an offer price below the normal selling price that is equal to Rp ,00 per pieces lute which will provide the company s profit amounted to Rp ,00. Based on the above conclusions, the authors suggested that the company received a special order to optimize profits. Key words: Differential Cost Analysis, Accept or Reject Special Order vi
2 ABSTRAK Keakuratan perhitungan biaya produksi sangatlah penting karena hal ini meningkatkan daya kompetitif dan merupakan dasar pertimbangan bagi manajemen dalam pengambilan keputusan. Dalam penulisan skripsi yang berjudul Analisis Biaya Diferensial dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus, penelitian diadakan pada Waditra Craft di Bandung. Tujuan dari penelitian ini adalah untuk mengetahui apakah analisis biaya diferensial dalam pengambilan keputusan menerima atau menolak pesanan khusus berguna bagi perusahaan. Penelitian ini dilakukan dengan menggunakan pendekatan studi kasus dan metode deskriptif analisis. Berdasarkan hasil penelitian dan pembahasan yang dilakukan, diketahui bahwa dengan menerima pesanan khusus tersebut perusahaan akan memproduksi 150 buah kecapi dengan harga penawaran di bawah harga jual normal yaitu sebesar Rp ,00 per buah kecapi yang akan memberikan laba pada perusahaan sebesar Rp ,00. Berdasarkan kesimpulan diatas, maka penulis menyarankan agar perusahaan menerima pesanan khusus tersebut untuk mengoptimalkan laba perusahaan. Kata-kata kunci: Analisis Biaya Diferensial, Menerima atau Menolak Pesanan Khusus vii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i LEMBAR PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR GAMBAR... xi DAFTAR TABEL... xii BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 8 BAB II TINJAUAN PUSTAKA 2.1 Biaya Diferensial Pengertian Biaya Diferensial Pesanan Khusus Pengambilan Keputusan Pengertian Pengambilan Keputusan Langkah-Langkah Pengambilan Keputusan Manfaat Biaya Diferensial dalam Pengambilan Keputusan Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus Laba viii
4 2.4.1 Pengertian Laba Perhitungan Laba Pengaruh Analisis Biaya Diferensial dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus untuk Meningkatkan Laba Perusahaan BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Perusahaan Metodologi Penelitian Teknik Pengumpulan Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Tinjauan atas Proses Produksi di Waditra Craft Biaya-biaya untuk Memproduksi Kecapi Pengelompokkan Biaya Produksi untuk Pengambilan Keputusan Pembahasan Analisis Biaya Diferensial pada Waditra Craf Analisis Biaya Diferensial dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus terhadap Peningkatan Laba Perusahaan Analisis Perhitungan Laba Diferensial yang akan Diterima Oleh Waditra Craft dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran ix
5 DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) x
6 DAFTAR GAMBAR Halaman Gambar 1 Struktur Organisasi 31 xi
7 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Data Persediaan Bahan Baku 36 Data Biaya Bahan Tidak Langsung...38 Data Biaya Produksi Tidak Langsung Rata-rata per Bulan..39 Data Biaya Produksi untuk Memproduksi 50 buah Kecapi...41 Tabel V Data Biaya Produksi untuk Memproduksi 50 buah Kecapi Yang Merupakan Biaya Diferensial..42 Tabel VI Tabel VII Data Biaya Diferensial per 1 Kecapi.43 Data Analisis Diferensial Dengan atau Tanpa Pesanan Khusus...45 xii
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Jurnal Cendekia Vol 11 No 3 Sept 2013 ISSN
ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MEMBUAT ATAU MEMBELI SUATU PRODUK (Studi Kasus Pada PT. Kuroma Engineering Sidoarjo) Oleh: Ninik Anggraini ABSTRAK Obyek yang digunakan dalam penelitian
ABSTRACT. Key words: internal audit, internal control, independent, competent. vii. Universitas Kristen Maranatha
ABSTRACT Internal controls may not run properly without the supervision of the management but as the company grows in activities that run the company more and more because it was necessary for the management
BAB I PENDAHULUAN. Dunia usaha dewasa ini ditandai dengan semakin ketatnya persaingan diantara
BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Dunia usaha dewasa ini ditandai dengan semakin ketatnya persaingan diantara perusahaan-perusahaan yang sejenis. Persaingan ini terjadi dalam semua sektor
A. Lalenoh., S. Pinatik. Analisis Biaya Diferensial.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD. YUNITA BAKERY Oleh: Ardelia Lalenoh 1 Sherly Pinatik 2 1,2 Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi
ABSTRACT. Keywords: target costing, sales price, production cost efficiency. Universitas Kristen Maranatha. vii
ABSTRACT The Implementation of Indonesian National Standard (SNI) becomes an effective way to increase national industrial production. Efficiency is the main capital for improving the competitiveness of
ABSTRACT. Keywords :Cost Of The Process, Cost Accounting. vii. Universitas Kristen Maranatha
ABSTRACT System cost of this process is generally used in industries manufacturing process produces the same end product identical. System cost of the process is also used in industrial processes are continuous
ABSTRACT. Keyword: Activiity based Costing system, Cost of Goods Manufacture, Cost Driver, Overhead Cost. vii. Universitas Kristen Maranatha
ABSTRACT This research will discuss about calculation cost of goods manufactured in PT. Abadi Jaya which is still the traditional system in determining the cost of goods manufactured. Traditional system
ABSTRACT. Key words: Calculation PPh 21, Nett Method, Gross-up Method, Profit, Corporate Tax Savings.
ABSTRACT Companies are required to calculate, pay employee income taxes and company income taxes. Income tax which paid by company (Nett Method), can t deduct from gross profit of the company. With the
THE ROLE OF INTERNAL AUDIT IN THE PREVENTION OF FRAUD
ABSTRACT THE ROLE OF INTERNAL AUDIT IN THE PREVENTION OF FRAUD (A case study on PT. Gracia Invensys Jakarta) A company can work well if have good management. It can be seen from a good control so the control
ABSTRACT. Key words: differential accounting, net present value method (NPV), payback period method, decision making. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know how much important the differential accounting have a role for making a desicion. This research is talking about a printing company that have a problem
ABSTRACT. Keywords: EOQ (Economic Order Quantity), inventories of raw materials. vii Universitas Kristen Maranatha
ABSTRACT The problem of production is often faced by the manufacturing company. One way of reduced cost of production is to optimize the cost of inventory is done using analysis of the EOQ (Economic Order
ABSTRACT. Keyword: Estimated Cost, Production Cost Control. vii. Universitas Kristen Maranatha
ABSTRACT In this research, the author wants to know how big a role in controlling the cost of production is. This research was conducted on a certain CV in Sukabumi area from September 11th, 2009 to November
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine whether CV. Rajawali Knitting had applied tax planning and how it could be used to reduce tax expenditures. The author used descriptive analytical method,
ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
ABSTRACT Teh walini is a Subsidiary from PT.Perkebunan Nasional VIII; Bandung which is they job in manufacture, and in this case is production of tea. In this thesis, writer will be discussed about the
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS MENGGUNAKAN ANALISIS BIAYA DIFERENSIAL (Studi pada PT. Duta Beton Mandiri Pasuruan)
PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS MENGGUNAKAN ANALISIS BIAYA DIFERENSIAL (Studi pada PT. Duta Beton Mandiri Pasuruan) Kumala Rahayu Rusati Suhadak Topowijono Fakultas Ilmu Universitas
ABSTRAKS. Kata kunci : Aktivitas, Sistem Akuntansi Tradisional, Sistem ABC, Harga Pokok Produk.
ABSTRAKS Harga pokok produk yang digunakan oleh CV. Haya Jamur adalah sistem akuntasi tradisional. Sistem akuntansi tradisional merupakan sistem kalkulasi biaya berdasarkan unit yang diproduksi. Secara
ABSTRACT. Keywords: ABM, ABC, suppliers, cost of activities, non value-added cost. Universitas Kristen Maranatha
ABSTRACT CV.ARMICO is one company that specializes in publishing and printing textbooks. In this company, especially in the purchase, will generally be considered to perform better when the purchasing
ANALISIS PENGAMBILAN KEPUTUSAN PESANAN KHUSUS DENGAN MENGGUNAKAN VARIABLE COSTING PADA UD. DEWI MEUBEL
ANALISIS PENGAMBILAN KEPUTUSAN PESANAN KHUSUS DENGAN MENGGUNAKAN VARIABLE COSTING PADA UD. DEWI MEUBEL Ni Putu Prastya Dewi Jurusan Pendidikan Ekonomi Universitas Pendidikan Ganesha Singaraja, Indonesia
ABSTRACT. Keywords: Budgeting, Responsibility Accounting, Cost Efficiency, Marketing, Quality of Decision Making. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and responsibility accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD)
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD) Pada masa era globalisasi saat ini, agar dapat bertahan dan menonjol di dunia bisnis yang ditekuninya
DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. SURAT PERNYATAAN KEASLIAN SKRIPSI... iii. PERNYATAAN PUBLIKASI LAPORAN PENELITIAN...
ABSTRACT The increasingly rigorous competition makes the actors vying for control of the business market. Increase the company's profit by giving one good quality in accordance with the expectations of
ABSTRACT. Budgeting, Accounting Accountability, Efficiency Marketing Costs, Quality Decision Making. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the relationship of budgeting and accounting in supporting the quality of decision making in order to achieve cost efficiency of marketing at Restoran
ABSTRACT. Keywords: CPA size scale, going concern. vii
ABSTRACT Certified Public Accountant (CPA) is a service organization that plays a role in delivering accurate financial information to external parties. Audit opinions issued by auditors reflects the quality