ABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
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- Budi Salim
- 7 tahun lalu
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1 ABSTRACT One of equipment applied to guarantee in doing financial control produce of is manufacturing budget. Manufacturing budget is cost which ought to happened to produce a product or a number of units produce of in a specified period in the future. Research method applied is analytical descriptive method. Data analysis applied in this research is correlation analysis pearson moment (PPM), coefficient of determination analysis, and examination of hypothesis for significance test by using test two party(sides (two tailed test). Based on simple linear correlation analysis is obtained level of correlation coefficient (r) for company " X" sebasar 0,730. This thing means that there is relation between variable X and variable Y strong positive correlation (according to standard 0,600-0,799 strong). Based on coefficient of determination analysis of manufacturing budget influential to financial control produce of equal to 53,29%. Based on examination result done with two tailed test sides is obtained value t to stay at acceptance region Ha, causing can be told that manufacturing budget has influence signifikan to production financial control. Key words: Manufacturing budget, Production Financial Control.
2 ABSTRAK Salah satu alat yang digunakan untuk menjamin dalam melakukan pengendalian biaya produksi adalah anggaran biaya produksi. Anggaran biaya produksi merupakan biaya yang seharusnya terjadi untuk memproduksi suatu produk atau sejumlah unit produksi dalam suatu periode tertentu di masa yang akan datang. Metode penelitian yang digunakan adalah metode deskriptif analitis. Analisis data yang digunakan dalam penelitian ini adalah analisis korelasi pearson momen (PPM), analisis koefisien determinasi, serta pengujian hipotesis untuk uji signifikansi dengan menggunakan uji dua pihak (two tailed test). Berdasarkan analisis korelasi linier sederhana diperoleh besarnya koefisien korelasi (r) untuk perusahaan X sebasar 0,730. Hal ini berarti bahwa terdapat hubungan antara variabel X dan variabel Y korelasi positif yang kuat (menurut standar 0,600 0,799 kuat). Berdasarkan analisis koefisien determinasi anggaran biaya produksi berpengaruh terhadap pengendalian biaya produksi sebesar 53,29%. Berdasarkan hasil pengujian yang dilakukan dengan uji dua pihak diperoleh nilai t hitung berada pada daerah penerimaan Ha, sehingga dapat dikatakan bahwa anggaran biaya produksi mempunyai pengaruh yang signifikan terhadap pengendalian biaya produksi. Kata-kata kunci: Anggaran Biaya Produksi, Pengendalian Biaya Produksi. i
3 DAFTAR ISI Halaman ABSTRAK... i KATA PENGANTAR iii DAFTAR ISI... v DAFTAR TABEL... viii DAFTAR GAMBAR.. ix DAFTAR LAMPIRAN.. x BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN 2.1 Konsep Tentang Biaya Pengertian Biaya Pengertian Biaya Produksi Unsur-unsur Biaya Produksi Biaya Bahan Baku Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Pengertian Anggaran Tujuan Penyusunan Anggaran Jenis-jenis Anggaran Manfaat Anggaran Hubungan Anggaran dengan Manajemen Syarat-syarat Penyusunan Anggaran Karakteristik Anggaran...16 v
4 2.2.7 Prosedur Penyusunan Anggaran Keunggulan dan Kelemahan Anggaran Anggaran Biaya Produksi Anggaran Biaya Bahan Baku Anggaran Biaya Tenaga Kerja Langsung Anggaran Biaya Overhead Pabrik Pengertian Efektivitas Pengendalian Biaya Produksi Pengertian Pengendalian Proses Pengendalian Biaya Produksi Analisis Selisih Pengertian Analisis Selisih Jenis Analisis Selisih Peranan Anggaran Biaya Produksi Sebagai Alat Bantu Manajemen Dalam Efektivitas Pengendalian Biaya Produksi Kerangka Pemikiran...31 BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Uraian Tugas Metode Penelitian Teknik Penelitian Teknik Pengumpulan Data Operasionalisasi Variabel Analisis Data dan Pengujuian Hipotesis...52 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian...55 vi
5 4.1.1 Proses Produksi Proses Penyusunan Anggaran Biaya Produksi Anggaran Produksi Anggaran Biaya Bahan Baku Anggaran Biaya Tenaga Kerja Langsung Anggaran Biaya Overhead Pabrik Pengendalian Biaya Produksi Pengendalian Biaya Bahan Baku Pengendalian Biaya Tenaga Kerja Langsung Pengendalian Biaya Overhead Pabrik Pelaporan Pelaksanaan Realisasi Biaya Produksi Perhitungan Analisis Selisih Biaya Produksi Pembahasan Penyusunan Anggaran Biaya Produksi Pengandalian Biaya Produksi Peranan Anggaran Biaya Produksi Sebagai Alat Bantu Manajemen Dalam Efektivitas Pengendalian Biaya Produksi BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran...92 DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN vii
6 DAFTAR TABEL Tabel I : Operasionalisasi Variabel. 50 Tabel II : Interpretasi dari Nilai r Tabel III : Anggaran Produksi Tahun Tabel IV : Anggaran Biaya Bahan Baku Tahun Tabel V : Anggaran Biaya Tenaga Kerja Langsung Tahun Tabel VI : Anggaran Biaya Overhead Pabrik Tahun Tabel VII : Realisasi Produksi Tahun Tabel VIII : Realisasi Pemakaian Bahan Baku Tahun Tabel IX : Realisasi Biaya Tenaga Kerja Langsung Tahun Tabel X : Realisasi Biaya Overhead Pabrik Tahun Tabel XI : Perbandingan Antara Anggaran dan Realisasi Biaya Produksi Tahun Tabel XII : Selisih Biaya Overhead Pabrik Tahun Tabel XIII : Selisih Biaya Overhead Pabrik Tahun Tabel XIV : Selisih Biaya Overhead Pabrik Tahun Tabel XV : Jawaban Kuesioner tentang Anggaran Biaya Produksi (X) Responden Tabel XVI : Jawaban Kuesioner tentang Anggaran Biaya Produksi (X) Responden Tabel XVII : Jawaban Kuesioner tentang Anggaran Biaya Produksi (X) Responden Tabel XVIII : Jawaban Kuesioner tentang Pengendalian Biaya Produksi (Y) Responden Tabel XIX : Jawaban Kuesioner tentang Pengendalian Biaya Produksi (Y) Responden Tabel XX : Jawaban Kuesioner tentang Pengendalian Biaya Produksi (Y) Responden Tabel XXI : Analisis Anggaran dan Pengendalian Biaya Produksi. 86 viii
7 DAFTAR GAMBAR Gambar 1 : Prosedur Penyusunan Anggaran. 17 Gambar 2 : Uji Signifikansi Hipotesis ix
8 DAFTAR LAMPIRAN Lampiran A : Struktur Organisasi Perusahaan X Lampiran B : Bagan Arus Produksi Perusahaan X Lampiran C : Kuesioner Lampiran D : Tabel t Lampiran E : Bagan Skripsi x
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ABSTRACT Business unit perspective changed, no longer considers the auditor as a police organization but as a business partner that is part of an internal risk management systems, control and governance
ABSTRACT. Keywords: Customer satisfaction, service quality. Universitas Kristen Maranatha
ABSTRACT This research was titled: "Effect of Service Quality on Consumer Satisfaction Primajasa In Transportation Company (Transportation Services BSM-Soetta)", the purpose of this study is to determine
ABSTRACT. Keywords : Compensation, whistleblower, fraud. vii Universitas Kristen Maranatha
ABSTRACT Deceitfulness or commonly referred as a fraud is done with a variety of modes and growing over time. With granting the appropriate compensation to the employee as well as the appearance of the
ABSTRAK. Kata Kunci: korelasi, dukungan sosial teman sebaya, prokrastinasi akademik, mahasiswa. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk melihat hubungan antara Dukungan Sosial Teman Sebaya dengan Prokrastinasi Akademik dengan metode korelasi. Responden pada penelitian ini adalah mahasiswa yang mengontrak
ABSTRAK. Kata Kunci: harga pokok produksi, full costing, variable costing
ABSTRAK PT. Panca Mitra Sandang Indah merupakan perusahaan yang bergerak di bidang tekstil, yaitu perusahaan yang mengolah benang menjadi kain, dengan motif mencari keuntungan. Harga pokok produksi adalah
ABSTRACT. Keywords: auditing, internal, control, inventory, raw, material. vii. Universitas Kristen Maranatha
ABSTRACT Every company has its own purpose in maintaining its activities. To reach that purpose, all companies have to control their activities and realize the importance of having good management and
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT Companies that will win the competition in a market segment should be able to reach the level of quality, not just the quality of its products, but quality viewed from all aspect. This can be
THE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG)
ABSTRACT THE ROLE OF PERFORMANCE STANDARD APPLICATION IN SUPPORTING EMPLOYEE S MOTIVATION (CASE STUDY ON FRONT OFFICE DEPARTEMENT OF HOTEL SANTIKA BANDUNG) Competition in business world is getting harder,
ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT
ABSTRACT THE INFLUENCE OF EXPERIENCE ON AUDITORS QUALITY MATERIAL EVIDENCE IN AUDIT ASSIGNMENT Information of financial statement are important in corporate world, because through this information of financial
ABSTRACT. Keywords: Internal Audit, Sales, BULOG, RASKIN Program. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the application of internal control over sales RASKIN Bulog regional divisions in West Java and the influence of the internal control unit on the sale
ABSTRAK. PENGARUH PROMOSI PENJUALAN TERHADAP MINAT BELI ( Studi Kasus pada Travel Andi s di Kota Bandung )
ABSTRAK PENGARUH PROMOSI PENJUALAN TERHADAP MINAT BELI ( Studi Kasus pada Travel Andi s di Kota Bandung ) Disusun oleh: Lie Yosi Dibawah bimbingan: Dr. Anny Nurbasari, S.E., M.P. Tujuan dari penelitian
ABSTRAK. Kata-kata kunci: Kompensasi finansial, dan kompensasi non finansial
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompensasi finansial dan kompensasi non finansial terhadap kinerja karyawan pada CV. Gemar Membangun Bangsa. Populasi dalam penelitian ini adalah
ABSTRAK. Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Karyawan.
ABSTRAK Penelitian ini bertujuan mengidentifikasi ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja karyawan. Data yang digunakan dalam penelitian ini diperoleh dari para supervisor
ABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
ABSTRACT. Keywords: tax refund, fees for acquisition of land and buildings from sell-buy transaction. viii. Universitas Kristen Maranatha
ABSTRACT This research entitled Effect of Transfer of Fees for Acquisition of Land and Building Being Against Local Tax Refund of Fees on Acquisition of Land and Building from Sell-Buy Transaction at Tax
HUBUNGAN KONFLIK FUNGSIONAL DENGAN KINERJA ORGANISASI PADA BADAN PERENCANAAN PEMBANGUNAN KABUPATEN (BAPPEKAB) JEMBER
HUBUNGAN KONFLIK FUNGSIONAL DENGAN KINERJA ORGANISASI PADA BADAN PERENCANAAN PEMBANGUNAN KABUPATEN (BAPPEKAB) JEMBER THE CORRELATION BETWEEN FUNCTIONAL CONFLICT WITH ORGANIZATIONAL PERFORMANCE AT BAPPEKAB
Kata kunci: Kompetensi, Independensi, Kualitas Audit, Etika Auditor
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika audit sebagai variabel moderasi. Penelitian inii dilakukan di 2 (dua) KAP di
ABSTRACT. Keywords: earnings managements, financial leverage, the changes in income, the changes in operating cash flows. vii
ABSTRACT Financial report is a tool for communicating the company s financial information to external parties. The financial statements are based on the accrual basis. However, the use of accrual basis
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
ABSTRACT. Keyword : work stress, work performance, labor conflict, workload, working time, leadership influence. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the effect of work stress on work performance of employees in PT Pos Indonesia Bandung, next is to determine whether the stress of work consisting of
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT This purpose of this research is to identify correlation between cash turn over and Net Profit Margin. PT. Astra International Tbk period 2004 2008 is used as sample in the research. Analysis
ABSTRACT. Keywords: Standard cost, and cost production control. vii
ABSTRACT This study used descriptive and varians analysis method. The purpose was to analyze the use of standard costs in increasing production cost control in bakery X. The methods that management can
ABSTRAK. Pengaruh Tindak Lanjut Rekomendasi Audit Internal Bidang Kredit Investasi. Terhadap Tingkat Non Performing Loans (NPL)
ABSTRAK Pengaruh Tindak Lanjut Rekomendasi Audit Internal Bidang Kredit Investasi Terhadap Tingkat Non Performing Loans (NPL) Permasalahan kredit bermasalah merupakan masalah serius yang masih menghantui
ABSTRACT. Keyword: performance measurement system, reward system, and Total Quality Management (TQM). vii. Universitas Kristen Maranatha
ABSTRACT The objective of this research is to examine whether there is a significance influence of performance measurement system and reward system on the effectiveness implementation of total quality
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. Keywords: Receivable, Sales, Internal Audit. Universitas Kristen Maranatha
ABSTRACT Receivable sales is one of the most important post for the life survival of the company. The purpose of this research is to find out if the application of internal audit in the company has been
DAFTAR ISI ABSTRAK KATA PENGANTAR DAFTAR TABEL DAFTAR GAMBAR Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian 5
ABSTRAK Setiap perusahaan yang didirikan baik perusahaan besar maupun kecil dalam kegiatan usahanya selalu bertujuan untuk mencari laba. Laba diartikan sebagai selisih positif antara jumlah penghasilan