ABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
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1 ABSTRACK Industry competition lately become increasingly stringent. Therefore, a company requires high competitiveness to maintain the continuity of the industry. Appropriate cost calculation method is needed by an enterprise, therefore, this study discusses the relationship between Activity-based costing system as the dependent variable in the calculation of the cost of bread and determining the selling price as independent variables. The research method used is descriptive analytical method, namely a study conducted by collecting data costs incurred in PT. X, present it so that gives an idea of the actual state of the PT. X. whether PT. X is properly classifying costs, calculate the cost of bread with the right, and set the selling price of bread properly. It also conducted analyzing the cost data resulting in the calculation of cost price selling price of bread and bread is more appropriate. Then, from analyzing the conclusions drawn and suggestions. The result showed that the PT. X does not categorize the costs incurred by the right. In addition, PT. X does not count the cost of the product because they do not charge the existing fee into each product, but only include material cost into the cost of the product. Calculation error resulted in fundamental error of calculation for determining the selling price. The results showed significant differences between the calculations before and after using the Activity-based costing system. Calculation using Activity-based costing system produces a more accurate cost of goods so it can be a good base to set the selling price. Determination of appropriate price determination is supported by mark-ups that should consider deposit rates, the competitive situation, and the buying power of customers. Keywords: Activity-based costing system, Mark-up.
2 ABSTRAK Persaingan industri akhir-akhir ini menjadi semakin ketat. Oleh karena itu suatu perusahaan membutuhkan daya saing yang tinggi untuk mempertahankan kelangsungan industrinya. Metode perhitungan biaya yang tepat sangat dibutuhkan oleh suatu perusahaan, oleh karena itu penelitian ini membahas tentang hubungan antara Activitybased costing system sebagai variabel dependen dengan perhitungan harga pokok roti dan penetapan harga jual sebagai variabel independen. Metode penelitian yang digunakan adalah metode deskriptif analitis, yaitu penelitian yang dilakukan dengan mengumpulkan data-data biaya yang terjadi di PT. X, menyajikannya sehingga memberi gambaran mengenai keadaan yang sebenarnya dari PT. X. apakah PT. X sudah mengelompokan biaya dengan tepat, menghitung harga pokok roti dengan tepat, dan menetapkan harga jual roti dengan tepat. Selain itu juga dilakukan penganalisisan data biaya tersebut sehingga menghasilkan perhitungan harga pokok roti dan harga jual roti yang lebih tepat. Kemudian, dari penganalisisan tersebut diambil simpulan dan saran. Hasil penelitian menunjukan bahwa PT. X tidak mengelompokan biaya yang terjadi dengan tepat. Selain itu, PT. X tidak menghitung harga pokok produk dengan benar karena tidak membebankan seluruh biaya yang ada ke setiap produk, melainkan hanya memasukan biaya material ke dalam harga pokok produk. Kesalahan perhitungan tersebut mengakibatkan kesalahan dasar perhitungan untuk penetapan harga jual. Hasil pembahasan menunjukan perbedaan yang signifikan antara perhitungan sebelum dan sesudah menggunakan Activity-based costing system. Perhitungan menggunakan Activity-based costing system menghasilkan harga pokok yang lebih tepat sehingga dapat menjadi dasar yang baik untuk menetapkan harga jual produk. Penetapan harga jual yang tepat didukung oleh penetapan mark-up yang harus mempertimbangkan bunga deposito, situasi persaingan, dan daya beli pelanggan. Kata kunci : Activity-based costing system, Mark-up.
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACK...vi ABSTRAK...vii DAFTAR ISI...viii DAFTAR GAMBAR...xi DAFTAR TABEL...xii DAFTAR LAMPIRAN...xiv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...5 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Biaya Harga Pokok Produksi Pengertian Harga Pokok Produksi Pentingnya Harga Pokok Produksi...10
4 Sistem Biaya Tradisional Pengertian Sistem Biaya Tradisional Perhitungan Harga Pokok Produksi dalam Sistem Biaya Tradisional Kelemahan dan Kelebihan Sistem Biaya Tradisional Activity-Based Costing System Pengertian Activity-Based Costing System Struktur Activity-Based Costing System Aktivitas Cost Driver Cost Pool Pembebanan Biaya Overhead dalam Activity-Based Costing System Manfaat Perhitungan Biaya Overhead Berdasarkan Aktivitas Kelemahan dan Kelebihan Activity-Based Costing Perbedaan Sistem Biaya Tradisional dan Activity-Based Costing System Kerangka Pemikiran...21 BAB III METODE PENELITIAN Objek Penelitian Jenis Penelitian Teknik Pengumpulan Data...25
5 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Sejarah Singkat Perusahaan Struktur Organisasi dan Pembagian Tugas Produk Perusahaan Proses Produksi Biaya-Biaya yang Terjadi pada PT. X Pengelompokan Biaya dan Perhitungan Harga Pokok Produk di PT. X Pengelompokan Biaya di PT. X Sistem Perhitungan Harga Pokok Produk di PT. X Sistem Perhitungan Harga Jual Produk di PT. X Pembahasan Mengenai Pengelompokan Biaya, Perhitungan Harga Pokok Roti, dan Penetapan Harga Jual di PT. X Pengelompokan Biaya Sistem Perhitungan Harga Pokok Produk dengan Menggunakan Activity-Based Costing System Sistem Perhitungan Harga Jual Produk...90 BAB V SIMPULAN DAN SARAN Simpulan Saran...96 DAFTAR PUSTAKA...98 LAMPIRAN...99 DAFTAR RIWAYAT HIDUP PENULIS ( CURRICULUM VITAE)...113
6 DAFTAR GAMBAR Halaman Gambar 1 Gambar 2 Gambar 3 Konsep Laporan Harga Pokok Produksi...11 Skema Metodologi Penelitian...26 Struktur Organisasi PT. X...28
7 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Tabel V Tabel VI Tabel VII Tabel VIII Tabel IX Tabel X Tabel XI Tabel XII Perincian Bahan Baku Per Bulan...34 Biaya Bahan Baku Produk per unit...40 Perhitungan Harga Jual Roti per Unit (Rp)...42 Pengelompokan Biaya Produksi...45 Pengelompokan Biaya non Produksi...49 Perhitungan Biaya Bahan Baku Roti per Unit...53 Perhitungan Biaya Tenaga Kerja Langsung (Rp)...55 Aktivitas-aktivitas Bagian Produksi...55 Biaya Gaji dan THR Pegawai Umum dan Pegawai Pembersih...56 Alokasi Biaya Sewa Gedung per Aktivitas dalam Bulan...57 Alokasi Biaya Rekening Listrik per Aktivitas dalam Bulan...58 Alokasi Biaya Pemeliharaan Oven, Mesin aduk, dan Kendaraan per Aktivitas dalam Bulan...60 Tabel XIII Alokasi Biaya Pemeliharaan Peralatan Pabrik per Aktivitas dalam Bulan...60 Tabel XIV Perhitungan Penyusutan Oven, Mesin Aduk, Kendaraan, Telepon, dan Peralatan Pabrik...62 Tabel XV Tabel XVI Alokasi Biaya Penyusutan Mesin aduk, Oven, dan Kendaraan...63 Alokasi biaya Penyusutan telepon dan Peralatan Pabrik per Aktivitas dalam Bulan...63 Tabel XVII Tabel XVIII Tabel XIX Alokasi Biaya Bahan Bakar Oven per Aktivitas dalam Bulan...63 Alokasi Biaya Bahan Bakar Kendaraan per Aktivitas dalam Bulan...64 Alokasi Biaya Gaji dan THR Supir per Aktivitas dalam Bulan...65
8 Tabel XX Tabel XXI Alokasi Biaya Rekening Telepon per Aktivitas dalam Bulan...66 Konsumsi Biaya Overhead Pada Masing-masing Aktivitas dalam Bulan...68 Tabel XXII Tabel XXIII Tabel XXIV Tabel XXV Tabel XXVI Tabel XXVII Tarif Biaya Overhead per Aktivitas dalam Bulan...68 Perhitungan Biaya Overhead Per unit Produk...69 Perhitungan Harga Pokok Produksi per Produk dalam Unit...71 Alokasi Biaya Pemasaran per Aktivitas per Bulan...76 Perhitungan Tarif Biaya Pemesanan per Aktivitas per Bulan...77 Perhitungan Biaya Pemasaran per Bulan per Unit Produk...79 Tabel XXVIII Alokasi Biaya Administrasi per Aktivitas per Bulan...83 Tabel XXIX Tabel XXX Tabel XXXI Tabel XXXII Perhitungan Tarif Biaya Administrasi dan Umum...84 Perhitungan Biaya Administrasi per Bulan per Unit Produk...84 Perhitungan Harga Pokok Roti PT. X per Unit (dalam Rupiah)...88 Perbandingan Harga Pokok Roti per Unit (dalam Rupiah)...89 Tabel XXXIII Perhitungan Harga Jual Roti PT. X per Unit (dalam Rupiah)...92 Tabel XXXIV Perbandingan Harga Jual Produk per Unit (dalam Rupiah)...93
9 DAFTAR LAMPIRAN Halaman Lampiran A Lampiran B Lampiran C Lampiran D Penjualan Roti per Jenis per Bulan (dalam Unit)...99 Biaya Bahan Baku Produk per unit Perhitungan Biaya Bahan Baku Roti per Unit Konsumsi Biaya Overhead Pada Masing-masing Aktivitas dalam Bulan Lampiran E Perhitungan Biaya Overhead Per unit Produk...107
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ABSTRACT. viii Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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DAFTAR ISI. HALAMAN JUDUL... i. SURAT PERNYATAAN KEASLIAN TA...ii. HALAMAN PENGESAHAN... iii. HALAMAN PERSEMBAHAN... iv. MOTTO...
DAFTAR ISI HALAMAN JUDUL... i SURAT PERNYATAAN KEASLIAN TA...ii HALAMAN PENGESAHAN... iii HALAMAN PERSEMBAHAN... iv MOTTO... v KATA PENGANTAR... vi ABSTRAKSI... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii
ABSTRAK. iii. Universitas Kristen Marantha
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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 : Experiential Marketing, Customer Loyalty
ABSTRACT The aim of this research is to analyze the influence and how much the influence of experiential marketing to Starbucks costumer loyality in Bandung, South java. This research consist of five Independent
ABSTRACT. Keyword: Cost report, job order costing, cost of production orders, compare, weaknesses and strengths, analytical calculation
ABSTRACT A company must have the strength to survive in business competition. One of the factors of power that must be owned by the company is the cost report. To obtain a reliable cost report must have
ABSTRAK. Kata kunci: biaya relevan, keputusan, menerima atau menolak, pesanan khusus. vii. Universitas Kristen Maranatha
ABSTRAK CV X merupakan perusahaan manufaktur yang memproduksi sepatu. Perusahaan manufaktur sering mengalami masalah dalam pengambilan keputusan untuk menerima atau menolak pesanan khusus. Dalam pengambilan
ABSTRACT. Key words: marketing costs, premium income. Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the extent of marketing costs affect the level of premium income on ILUFA EDU agency PT Commonwealth Life as one company that specializes in insurance services. The
ABSTRACT. Keywords: television advertising, brand awareness, purchase decisions. Universitas Kristen Maranatha
ABSTRACT As more and more competition in the market, each market (mainly manufacturers) must have a strategy and create a better awareness in order to compete with each other. For that we needed discussion
ABSTRACT. ix Universitas Kristen Maranatha
ABSTRACT Promotion through advertisements for the purpose of product introductions in the community one brand Indomie instant noodle products. In this case Indomie is the brand of the product that has
II.7.3 Stored Procedured II.7.4 Trigger II.8 C# II.9 Akuntansi II.9.1 Laba Rugi II.9.2 Average Method II.9.
Abstrak Pembuatan aplikasi yang mencakup proses pencatatan data hasil produksi, pencatatan karyawan, penggajian, proses pembelian, proses penjualan, pencatatan data pelanggan dan pemasok, dilakukan secara
ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii Universitas Kristen Maranatha
ABSTRACT Plastic company in Indonesia each year has increased demand for plastic orders from society, and therefore companies are required to comply. This study uses a descriptive analysis. To take the
ABSTRAK. Kata Kunci: Kualitas Pelayanan, Loyalitas Konsumen. iii. Universitas Kristen Maranatha
ABSTRAK Skripsi ini berjudul Kualitas Pelayanan terhadap loyalitas konsumen Pada Kentucky Fried Chicken (KFC) Pasirkaliki Bandung. Data yang digunakan dalam penelitian ini adalah data primer yang bersumber
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT The study was conducted at PT. Semangat Sejahtera Bersama located in Tangerang. The purpose of this study was to determine the adequacy and application of Management Control Systems to determine
ABSTRACT. Keywords: Cost of Production, Job Order Costing (booking fee), labor costs, the selling price.
ABSTRACT The use of Job Order Costing Method, is one method of collecting cost of production where production costs are based on orders. The method provides a cost of cost of goods orders each order so
ABSTRACT. (Key words: Cost of goods production, Standard Cost, Production Cost Efficiency) Universitas Kristen Maranatha
ABSTRACT Companies whose business activities to produce food from raw materials into finished products to be competitive in marketing their products require management and control of the cost of production.
ABSTRACT. Keywords: Service quality, customer loyalty, tangible, realibility, responsiveness, assurance, empathy. viii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine and analyze the influence of service quality which consists of tangible, realibility, responsiveness, assurance, and empathy toward customer loyalty
ABSTRACT. Keywords : Service Quality, Customer Loyalty. Universitas Kristen Maranatha
ABSTRACT In the current era of globalization, beauty salon industry is increasing rapidly. The service industries in the services sector emphasizes consideration of the company to increase competitive
ABSTRACT. Keywords : Standard cost, production cost, efficiency. vii. Universitas Kristen Maranatha
ABSTRACT In today's business world of competition that occurs increasingly stringent among existing companies, especially the kind of company. This makes the manufacturing companies trying to create an
Tugas Akhir. Disusun Untuk Memenuhi Salah Satu Syarat Menyelesaikan Pendidikan Diploma III Program Studi Akuntansi Jususan Akuntansi
PERBANDINGAN METODE FULL COSTING DENGAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI YOGHURT DAN ROTI (Studi kasus pada Yoghurt Lso-phia dan Roti Merlin) THE COMPARISON OF FULL COSTING
ABSTRACT. Keywords : Activity Based Costing and Traditional Method. vii. Universitas Kristen Maranatha
ABSTRACT This research is conducted to know the comparation traditional method with Activity based costing about cost products at PD Pasir Kaliki Sosis & Baso. Activity Based Costing is a costing model
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: The Implementation of Management Control, Sales Effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT This research was conducted in Perkebunan Nusantara VIII Corporate. The objective of research is to identify quality level of implementation of Management Control System and to identify does the
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM AKURASI PERHITUNGAN TARIF KAMAR PADA HOTEL AZIZA BY HORISON PEKANBARU
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SYSTEM DALAM AKURASI PERHITUNGAN TARIF KAMAR PADA HOTEL AZIZA BY HORISON PEKANBARU Novita Ariyani Dibawah bimbingan: Gusnardi dan Rina Selva Johan Fakultas
ABSTRAK. Kata Kunci : Kualitas Layanan, Kepuasan Pasien, Customer Relationship Management. Universitas Kristen Maranatha
ABSTRAK Kota Bandung merupakan salah satu kota besar yang ada di Indonesia, dengan jumlah populasi penduduk yang terus meningkat dari tahun ke tahun, maka hal tersebut memacu pula laju peningkatan angka
UNIVERSITAS BHAYANGKARA JAKARTA RAYA
UNIVERSITAS BHAYANGKARA JAKARTA RAYA Analisis Penerapan Biaya Standar dan Pengendalian Biaya Terhadap Aktivitas Produksi Perusahaan Pada PT Anugrah Argon Medica SKRIPSI OKTAFIANUS NDRURU 201110315026 FAKULTAS
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Pajak Penghasilan merupakan pajak yang berasal dari pendapatan rakyat dan perlu diatur dalam Undang-undang agar dapat memberikan kepastian hukum. Ada 4 (empat) allternatif kebijakan yang digunakan
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. Universitas Kristen Maranatha
ABSTRAK Pada tahun-tahun terakhir, persaingan antara produsen teh siap minum dalam kemasan di Indonesia semakin marak. Para produsen teh siap minum dalam kemasan di Indonesia berkompetisi untuk menciptakan
Kata kunci : Total Quality Management, Pengukuran Kinerja, Kinerja Manajerial
ABSTRAK Kinerja manajerial merupakan kinerja para individu dalam pengelolaan perusahaan. Keberhasilan suatu organisasi dalam mencapai tujuan dan memenuhi tanggung jawab sosialnya, sebagian besar tergantung
ABSTRACT. Keywords: Cost-Volume-Profit Analysis, short term profit planning, Contribution Margin, Break Even Point, what if analysis
ABSTRACT A good company is measured by its short term profit planning and management. To decide the company s strategy for short term profit planning, managers will be pressed on how to decrease operational
ABSTRACT. Key words: tax planning, minimization of tax burden is indebted. Universitas Kristen Maranatha
ABSTRACT Tax planning is one way in order to streamline the tax in a way to find the cracks of the tax laws. This study aims to find out how the company tax planning and the extent of the role of tax planning
ABSTRACT. Keywords : CVP analysis, small business, culinary business. Universitas Kristen Maranatha
ABSTRACT Lack of awareness of the importance of financial information on small business, makes some small culinary business do not know their real business field conditions. Mei Pastry is one of the small
Universitas Kristen Maranatha
ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is