ABSTRACT. Key words: Job order costing method. vii. Universitas Kristen Maranatha
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1 ABSTRACT Determining the cost of production can be determined by an effective and efficient when companies apply cost of production is the right way. There are two methods to determine and collect the cost of production, namely by the method of job order costing and process costing method. The author did this research with the aim to determine the role of job order costing methods in improving the effectiveness and efficiency of the company, especially in the PT. "X". This research uses descriptive analytical method with a case study approach. The primary data collected through field research at PT. "X" located at Jalan Mochamad Toha Bandung, while the secondary data obtained through library research. Based on the results of research and discussion, the collection cost of production of the most effective and efficient for companies with job order costing is a method, because this method is done in order to falter and the company is a manufacturing company who did the production process in a way to falter. If companies use this method it will be easier for companies to determine the cost of production and sales. Key words: Job order costing method. vii
2 ABSTRAK Penentuan harga pokok produksi dapat ditentukan dengan efektif dan efisien apabila perusahaan menerapkan harga pokok produksi tersebut dengan cara yang tepat. Ada dua metode dalam menentukan dan mengumpulkan harga pokok produksi, yaitu dengan job order costing method dan process costing method. Penulis melakukan penelitian ini dengan tujuan untuk mengetahui peranan job order costing method dalam meningkatkan efektifitas dan efisiensi perusahaan, khususnya pada PT. X. Penelitian ini menggunakan metode deskriptif analitis dengan pendekatan studi kasus. Pengumpulan data primer dilakukan melalui penelitian di lapangan pada PT. X yang berlokasi di Jalan Mochamad Toha Bandung, sedangkan data sekunder diperoleh melalui penelitian kepustakaan. Berdasarkan hasil penelitian dan pembahasan, pengumpulan harga pokok produksi yang paling efektif dan efisien bagi perusahaan adalah dengan job order costing method, karena metode ini dilakukan pada pesanan yang terputus-putus dan perusahaan merupakan perusahaan manufaktur yang melakukan proses produksinya dengan cara terputus-putus. Jika perusahaan menggunakan metode ini maka akan mudah bagi perusahaan untuk menentukan harga pokok produksi dan penjualannya. Kata-kata kunci: Job order costing method. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL...i HALAMAN PENGESAHAN...ii SURAT PERNYATAAN KEASLIAN SKRIPSI...iii KATA PENGANTAR...iv ABSTRACT...vii ABSTRACT...viii DAFTAR ISI...ix DAFTAR GAMBAR...xiii DAFTAR TABEL...xiv BAB I PENDAHULUAN 1.1. Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian...4 BAB II KAJIAN PUSTAKA dan KERANGKA PEMIKIRAN 2.1. Kajian Pustaka Akuntansi Biaya Pengertian Akuntansi Biaya Tujuan Akuntansi Biaya Peranan Akuntansi Biaya Kerangka Kerja Akuntansi Biaya Prinsip-prinsip Akuntansi Biaya...10 ix
4 Biaya Pengertian Biaya Klasifikasi Biaya Biaya Produksi Pengertian Biaya Produksi Unsur-unsur Biaya Produksi Biaya Bahan Langsung Biaya Tenaga Kerja Langsung Biaya Produksi Tidak Langsung Akumulasi Biaya Produksi Metode Pengumpulan Harga Pokok Produksi Job Order Costing Method Process Costing Method Job Order Costing Method Job Order Cost Sheet Material Requisition Labor Time Ticket Karakteristik Usaha Perusahaan yang Produksinya Berdasarkan Pesanan Karakteristik Biaya Pesanan Manfaat Informasi Harga Pokok Produksi per Pesanan Pencatatan Secara Akuntansi Harga Pokok Produksi Pengertian...36 x
5 Tujuan Sistem Penetapan Harga Pokok Produksi Sistem Penetapan Harga Pokok Produksi Sesungguhnya Sistem Penetapan Harga Pokok Produksi Di Muka Sistem Harga Pokok Taksiran Sistem Harga Pokok Standar Efektivitas dan Efisiensi Pengertian Efektivitas Pengertian Efisiensi Kerangka Pemikiran...46 BAB III OBJEK dan METOE PENELITIAN 3.1. Objek Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Perusahaan Uraian Jabatan Kegiatan Perusahaan Metode Penelitian Metode yang Digunakan...57 BAB IV HASIL PENELITIAN dan PEMBAHASAN 4.1. Hasil Penelitian Pengelompokkan Biaya Biaya Bahan Baku dan Penolong Upah Langsung Biaya Produksi Tidak Langsung...60 xi
6 Biaya Operasional Perhitungan Harga Pokok Pada Perusahaan PT. X Analisis Pencatatan Biaya Bahan Baku Analisis Pencatatan Biaya Tenaga Kerja Langsung Analisis Pencatatan Biaya Produksi Tidak Langsung Perhitungan Harga Pokok Sesungguhnya Penentuan Taksiran Berdasarkan Biaya Overhead Pabrik Harga Pokok Taksiran Pencatatan Secara Akuntansi Pembahasan...85 BAB V KESIMPULAN dan SARAN 5.1. Kesimpulan Saran...97 DAFTAR PUSTAKA...99 RIWAYAT HIDUP xii
7 DAFTAR GAMBAR Halaman GAMBAR 2.1 GAMBAR 3.1 GAMBAR 3.2 GAMBAR 3.3 Kerangka Pemikiran...46 Struktur Organisasi PT. X...51 Siklus Alur Produksi PT. X...55 Siklus Akuntansi Biaya PT. X...57 xiii
8 DAFTAR TABEL Halaman TABEL 4.1 TABEL 4.2 TABEL 4.3 TABEL 4.4 TABEL 4.5 Pengelompokkan Biaya..65 Material atau Bahan Baku Untuk Membuat Cover Russel Sieve...68 Material atau Bahan Baku Untuk Membuat Mesin Conveyor Belt 69 Perbandngan BOP Sesungguhnya dengan BBB Sesungguhnya.77 Perbandingan BOP Sesungguhnya dengan BBB Sesungguhnya...78 xiv
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
ABSTRAK. Kata-kata kunci: harga pokok produksi, job-order costing method. vii. Universitas Kristen Maranatha
ABSTRAK PT X merupakan perusahaan manufaktur yang bergerak di bidang percetakan offset yang berproduksi berdasarkan pekerjaan yang diterima. Perusahaan menggunakan joborder costing method dalam perhitungan
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ABSTRAK Penentuan harga pokok produksi harus dilakukan dengan tepat karena hasilnya akan berpengaruh pada penetapan harga jual. Dalam menghitung harga pokok produksi dibutuhkan informasi yang handal mengenai
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ABSTRACT. Keywords: Job order costing method. vi Universitas Kristen Maranatha
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iii UNIVERSITAS KRISTEN MARANATHA
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dimana pada pesanan A selisihnya sebesar Rp ,00 dan pada pesanan B selisihnya sebesar Rp ,00. Dalam menetapkan harga jual dibutuhkan
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ABSTRACT. Key words: Relevant Cost Information, and Short-Term Decision Making by Manager, Cost Production. vi Universitas Kristen Maranatha
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ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui analisis penerapan metode job order costing dalam menentukan harga pokok produk pada CV Jaya Jaya Mekar, yang memproduksi sweater rajut.
ABSTRAK. Universitas Kristen Maranatha
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ABSTRAK. iii. Universitas Kristen Maranatha
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ABSTRAK Dengan semakin meningkatnya jumlah produsen di bidang sektor industri makanan khususnya kue kering/snack, PT. Kelinci merasa bahwa semakin tahun persaingan semakin tahun semakin meningkat. Oleh
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ABSTRACT The purpose of this research is to analyse the use of the target costing method in production cost efficiency efforts. The research was conducted on Rotiku located at Jl. Dr Setiabudhi No. 168
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ABSTRACT. : Time Driven Acrivity Based Costing, production cost. Universitas Kristen Maranatha
ABSTRACT The research objects are company production cost, activity which triggers them, and time needed for every events from the activity based on different time drivers. This research aims to give an
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
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ABSTRACT. Keywords: Budgeting, Variance, Controlling, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Along with globalization era, each company is asked to preserve their company existence. Appearances of competitor in business activity make treat to company existence. Base on this situation
ABSTRACT. Key words: internal controls purchasing of raw materials, efficient use of raw materials. vii. Universitas Kristen Maranatha
ABSTRACT ROLE OF INTERNAL CONTROL PURCHASE OF RAW MATERIALS TO SUPPORT THE EFFICIENT USE OF RAW MATERIALS: CASE STUDY ON PT WIJAYA KARYA INTRADE SBU AUTOMOTIVE PART Purchasing activity is the main activity
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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
BAB V KESIMPULAN DAN SARAN
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ABSTRACT. Key words: Internal audit, effectiveness of internal control of sales. Universitas Kristen Maranatha
v ABSTRACT Sales activity is one important activity within the company because the sale is affecting the company in maintaining continuity of production of goods. Proceeds from sales of goods production
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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
ABSTRAKSI. Salah satu fungsi manajemen adalah planning atau perencanaan. Perencanaan ini merupakan salah satu faktor yang sangat penting dalam suatu
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ABSTRACT. Keywords: Activity Based Costing (ABC) dan Cost of Good Manufactured (COGM) vii. Universitas Kristen Maranatha
ABSTRACT This research aimed to give author knowledge about the role of Activity Based Costing (ABC) in calculating Cost of Good Manufactured (COGM) accurately and to compare both COGM that obtained from
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ABSTRACT. Keywords: Relevant Costs, Accept Or Reject Special Order. vii
ABSTRACT The purpose of this study was to analyze the uses of relevant costs and to determine the factors that should be considered by the manager in making decisions whether to accept or reject a special
ABSTRACT. Keyword : job order costing method, cost production control. vii. Universitas Kristen Maranatha
ABSTRACT This study examined the peranan job order costing method in cost production control. The purpose of this study is to determine (a) the concern already applied job order costing method, (b) variance
ABSTRACT. Keywords: Budget Production, Production Costs, and Effectiveness of Production. vii. Universitas Kristen Maranatha
ABSTRACT PT. Timbul Jaya is a rice milling company that produces rice, which in the production process required costs endured by the company. Production budgets are made to control these costs, which originated
ABSTRAK. Kata-kata kunci : Sistem informasi akuntansi, Pengendalian intern persediaan barang dagang, Keamanan persediaan.
ABSTRAK Persediaan merupakan harta milik perusahaan yang cukup besar atau bahkan terbesar jika dibandingkan dengan harta lancar lainnya. Pada perusahaan dagang atau manufaktur, persediaan menjadi penunjang
METODE HARGA POKOK PESANAN FULL COSTING
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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: 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
Abstract. The Influence of Job Satisfaction Towards Organizational Commitment and Turnover Intentions in Padma Hotel Bandung
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ABSTRACT. EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI)
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ABSTRACT ROLE OF OPERATIONAL AUDIT TO INCREASE EFFECTIVENESS HEALTH SERVICES IN EMERGENCY ROOM AT SANTO BORROMEUS HOSPITAL BANDUNG
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ABSTRACT. Keywords: Cost of raw materials, direct labor costs, corporate overhead costs, production costs, and operating profit
ABSTRACT Today, the hot issue in Indonesia economy is the weak exchange rate of rupiah. Beside that, Indonesia is also faced the ASEAN Free Trade Area in 2015. The effect from the wider market has pushed
ABSTRACT. vii. Universitas Kristen Maranatha
ABSTRACT In the face of increasingly competitive business environment, requires the use of performance measurement methods that can assess overall company performance. In this case, the method can be used
ABSTRACT. Key words: Manufacturing budget, Production Financial Control. Universitas Kristen Maranatha
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
ABSTRACT. Keywords: Job orders, production scheduling, CDS, FCFS, makespan efficiency. Universitas Kristen Maranatha
i ABSTRACT Competition in the manufacturing companies continue to increase along times. Every company always tries to produce a quality product and match with consumer desire. Especially companies based
ABSTRACT. viii. Universitas Kristen Maranatha
ABSTRACT All countries in the world, including Indonesia will face the globalization era. Globalization will occur in various fields, both in the political, economic, social, cultural and science. This
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PESANAN PADA CV CHAMPION FURNITURE PALEMBANG
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ABSTRACT. Keywords: Job orders, production scheduling, CDS, FCFS, makespan efficiency. Universitas Kristen Maranatha
v ABSTRACT Competition in the manufacturing companies continue to increase along times. Every company always tries to produce a quality product and match with consumer desire. Especially companies based
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ABSTRACT THE ROLE OF THE CONTROLLER IN THE CONTROL OF PURCHASE TO SUPPORT THE EFFECTIVENESS OF PURCHASE (CASE STUDY AT TOSERBA X)
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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. keyword: operating budget, management tools in controlling income.
ABSTRACT Operating budget is expected to be able to control and assist management in solving problems that may arise in income in the company's control. Each company made an operating budget that is expected
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
UNIVERSITAS BHAYANGKARA JAKARTA RAYA
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ABSTRACT. Environmental Management Accounting (EMA), Strategy, Product Innovation.
ABSTRACT Product innovation is one of the important factors in company success through innovative products they created in order to satisfy customers. Therefore, the key to the success of product is product