ABSTRACT. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
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1 ABSTRACT Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma The purpose of this research is to know the method of determining the selling price by the company and to know gross profit analyze to set the selling price that set by the company. This research sobjects are gross profit analyze and determining the selling price. Research s location is at PD. Alam Aneka Aroma. Research s methodis qualitative method with case study approach. Analyzer that used is gross profit analyze that comparing financial report in year 2012 and financial report in year 2013 that cause by selling factors and cost of good sold factors. There is profit changing by PD. Alam Aneka Aroma in year 2012 and 2013 by Rp ,00. Gross profit changing factors are selling price factor that increase by Rp ,00; Selling quantity factors that decrease by Rp ,00; Cost of good sold per unit factorchanged by Rp ,00; Cost of good sold factor changed by Rp ,00. These factors are decreasing factors in gross profit calculation. Keywords: Gross profit, selling price, selling quantity, and cost of good sold vii
2 ABSTRAK Peranan Analisis Laba Kotor Dalam Menetapkan Harga Jual Produk: Studi pada PD Alam Aneka Aroma Penelitian ini bertujuan untuk mengetahui penetapan metode harga jual yang ditetapkan oleh perusahaan dan untuk mengetahui peranan analisis laba kotor dalam menetapkan harga jual. Objek penelitian ini adalah analisis laba kotor dan penetapan harga jual. Lokasi penelitian dilakukan di PD Alam Aneka Aroma. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatan studi kasus. Alat analisis yang digunakan adalah analisis laba kotor dengan membandingkan antara laporan keuangan tahun 2012 dan laporan keuangan tahun 2013 yang disebabkan oleh faktor penjualan dan faktor harga pokok penjualan. Terdapat perubahan laba kotor yang diperoleh PD. Alam Aneka Aroma tahun 2012 dengan tahun 2013 adalah sebesar Rp ,00. Faktor perubahan laba kotor perusahaan adalah faktor harga jual mengalami peningkatan sebesar Rp ,00; faktor kuantitas penjualan mengalami penurunan sebesar Rp ,00; faktor harga pokok penjualan per unit produk mengalami perubahan sebesar Rp ,00; faktor kuantitas harga pokok penjualan mengalami perubahan sebesar Rp ,00. Faktor-faktor ini merupakan faktor pengurang dalam perhitungan laba kotor. Kata-kata Kunci: Laba Kotor, Harga Jual, Kuantitas Penjualan, dan Harga Pokok Penjualan viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI... iii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN... iv KATA PENGANTAR... v ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 4 BAB II KAJIAN TEORI DAN KERANGKA PEMIKIRAN Kajian Teori Laba... 6 ix
4 Pengertian Laba Konsep Laba Jenis-jenis Laba Tujuan Perhitungan Laba Analisis Laba Kotor Pengertian dan Struktur Perhitungan Analisis Perubahan Laba Kotor Manfaat dan Kegunaan Analisis Perubahan Laba Kotor Harga Jual Pengertian Harga Jual Penetapan Harga Jual Tujuan Penetapan Harga Jual Faktor-Faktor yang Memengaruhi Penetapan Harga Jual Keputusan Penetapan Harga Jual Metode Penentuan Harga Jual Peranan Analisis Laba Kotor Terhadap Penetapan Harga Jual Kerangka Pemikiran BAB III METODE PENELITIAN Objek Penelitian Metode Penelitian x
5 3.2.1 Teknik Pengumpulan Data Sumber Data Metode Analisis dan Pengolahan Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Gambaran Umum Perusahaan Struktur Organisasi Personalia Kegiatan Produksi dan Pemasaran Pengadaan Bahan Baku Proses Produksi Kegiatan Pemasaran Data Keuangan Pembahasan Analisis Laba Kotor Analisis Perubahan Laba Kotor yang Terjadi BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN xi
6 CURRICULUM VITAE xii
7 DAFTAR GAMBAR Halaman Gambar 1 Faktor-Faktor yang Memengaruhi Penetapan Harga Gambar 2 Kerangka Pemikiran Gambar 3 Bagan Tahapan Pembuatan Kecap xiii
8 DAFTAR TABEL Halaman Tabel I Analisa Perubahan Laba Kotor Tabel II Jumlah Tenaga Kerja PD. Alam Aneka AromaTahun Tabel III Kuantitas Penjualan PD. Alam Aneka Aroma Tahun Tabel IV Kuantitas Penjualan PD. Alam Aneka Aroma Tahun Tabel V Laporan Harga Pokok Penjualan PD. Alam Aneka Aroma Periode 31 Desember Tabel VI Laporan Harga Pokok Penjualan PD. Alam Aneka Aroma Periode 31 Desember Tabel VII Harga Produk Kecap PD. Alam Aneka Aroma Tahun Tabel VIII Laporan Perubahan Harga Jual PD. Alam Aneka Aroma Periode Tahun 2012 dan Tahun Tabel IX Laporan Perubahan Kuantitas Produk yang dijual Periode Tahun 2012 dan Tahun Tabel X Laporan Perubahan Harga Pokok Penjualan Per unit Produk Periode Tahun 2012 dan Tahun Tabel XI Laporan Perubahan Kuantitas Harga Pokok Penjualan Periode Tahun 2012 dan Tahun Tabel XII Analisis Perubahan Laba Kotor Dilihat Dari Berbagai Faktor xiv
9 DAFTAR TABEL (LANJUTAN) Halaman Tabel XIII PD. Alam Aneka Aroma Laporan Perubahan Laba Kotor Periode Tahun 2012 dan Tahun xv
10 DAFTAR LAMPIRAN Halaman Lampiran A Bagan Struktur Organisasi PD. Alam Aneka Aroma Lampiran B Laporan Harga Pokok per-jenis Produk PD. Alam Aneka Aroma Periode 31 Desember Lampiran C Laporan Harga Pokok per-jenis Produk PD. Alam Aneka Aroma Periode 31 Desember Lampiran D Laba Kotor PD. Alam Aneka Aroma Periode 31 Desember Lampiran E Laba Kotor PD. Alam Aneka Aroma Periode 31 Desember Lampiran F Perhitungan Harga Jual Tahun 2012 PD. Alam Aneka Aroma Lampiran G Perhitungan Harga Jual Tahun 2013 PD. Alam Aneka Aroma Lampiran H Analisa Perubahan Laba Kotor PD. Alam Aneka Aroma Periode Tahun 2012 dan Tahun xvi
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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. : Job order costing and selling price. Universitas Kristen Maranatha
ABSTRACT Globalization and free trade create competition becomes more intense. Therefore, the industrial sector in the country should be able to produce products that can compete with foreign products.
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. Keywords: Tax Planning, Income Statement, Income Before Tax, Tax Liabilities, Tax Regulation. vii Universitas Kristen Maranatha
ABSTRACT The title of my research is The Role of Tax Planning in Minimazing the Payment of Corporate Income Tax (Case Study on CV. JPM Sumedang. This aim of this research is to identify about description
ABSTRAK. Kata kunci: faktor demografi, literasi keuangan, mahasiswa, analisis deskriptif, analisis chi square. vii. Universitas Kristen Marantha
ABSTRAK Penelitian ini bertujuan mengetahui tingkat literasi keuangan dan pengaruh faktor demografi terhadap literasi keuangan mahasiswa program studi manajemen konsentrasi keuangan Universitas Kristen
TONY PUJIARYANTO Universitas Dian Nuswantoro Semarang
PENGGUNAAN FULL COSTING METHOD UNTUK MENERAPKAN HARGA POKOK PRODUKSI SEBAGAI PENENTUAN HARGA JUAL ALMARI UKIR ( Studi Kasus : Meubel Ukir Sido Katon Banyumanik ) TONY PUJIARYANTO Universitas Dian Nuswantoro
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
ABSTRACT. Keywords: Good Corporate Governance, Internal control, Internal audit, Fraud. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the effect of Good Corporate Governance, Internal Control, and Internal Audit on the Fraud. This research conducted at located on PT. Telekomunikasi
BAB I PENDAHULUAN. Negara Indonesia merupakan salah satu negara yang sedang giat-giatnya melakukan
BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian Negara Indonesia merupakan salah satu negara yang sedang giat-giatnya melakukan pembangunan dan perkembangan dalam bidang ekonomi. Hal ini dapat terlihat
ABSTRACT. . Keywords: PER, DER, ROA, EPS, CR, PBV, stock price
ABSTRACT Investation risk on stock market is higher than other investation. Thus the investor need to observe various factor and information that can affect on stock market price. Fundamental information
ABSTRACT. Keywords: cost of product, activity-based costing, overhead cost, selling price
ABSTRACT Generating an annually increasing and consistent profit is one of the goals for every company, including PT Pos Indonesia. Based on their financial statements for the last 3 years, it can be seen
ABSTRACT. Keywords: Current Ratio, Debt to Equity Ratio, Profit Margin Ratio, Total Asset Turnover, earnings changes. Universitas Kristen Maranatha
ABSTRACT The purpose of this study to obtain empirical evidence on the effect of ratio analysis to changes in earnings. In this case the researchers used data in the form of financial statements Property
ABSTRACT. Keywords: Capital budgeting, investment decision making, productivity. vii. Universitas Kristen Maranatha
ABSTRACT The condition of old production machine caused productivity reduction to textile companies in Bandung for the last years. The risk of business shutting and severance of work relation in large
ABSTRACT. Keywords: cost-volume-profit, break-even point, profit target, margin of safety, operating leverage
ABSTRACT In the current economic conditions, where the value of rupiah continues to weaken against the US dollar makes companies have to think harder on how to survive and be able to maximize profits.
ABSTRACT. viii Universitas Kristen Maranatha
ABSTRACT This research aimed to analyze the influence of the merger against the company's financial performance in the companies who listed on the Stock Exchange. Performance of financial corporate is
SKRIPSI APLIKASI PENENTUAN HARGA POKOK PENJUALAN (STUDI KASUS PETERNAKAN RUDI SAPI) APPLICATION OF COST OF SALES PRICE (CASE STUDY RUDI SAPI FARMS)
SKRIPSI APLIKASI PENENTUAN HARGA POKOK PENJUALAN (STUDI KASUS PETERNAKAN RUDI SAPI) APPLICATION OF COST OF SALES PRICE (CASE STUDY RUDI SAPI FARMS) MUHAMMAD DIPONEGORO 125610039 PROGRAM STUDI SISTEM INFORMASI
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA ANTARA PT. PUPUK KALIMANTAN TIMUR
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS UNTUK MENILAI KINERJA ANTARA PT. PUPUK KALIMANTAN TIMUR TBK. DAN PT. PETROKIMIA GRESIK TBK. PERIODE 2010-2014 TUGAS AKHIR Disusun untuk memenuhi
ABSTRAK. : Agresivitas Pajak, Likuiditas, Leverage, Manajemen Laba
ABSTRAK Penelitian ini bertujuan untuk menganalisa pengaruh likuiditas, leverage, dan manajemen laba terhadap tingkat agresivitas pajak perusahaan. Variabel independen yang digunakan dalam penelitian ini
ANALISIS PENERAPAN THIN CAPITALIZATION SEBAGAI SALAH SATU PRAKTIK PENGHEMATAN PAJAK PERUSAHAAN XYZ (Tahun ) TUGAS AKHIR
ANALISIS PENERAPAN THIN CAPITALIZATION SEBAGAI SALAH SATU PRAKTIK PENGHEMATAN PAJAK PERUSAHAAN XYZ (Tahun 2015-2016) TUGAS AKHIR SYNTIA ELLEN VERONICA 1131002056 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI
ABSTRACT. iii Universitas Kristen Maranatha
ABSTRACT In Choosing a product to buy, consumer have some separate criteria as according to characteristic of itself consumer. One of criterion which at most used is Brand Image. Brand Image is one of
ABSTRACT. Keyword: Operational inspection, Inventory. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to determine the role of operational inventory checks on the effectiveness of inventory., Which demonstrated the strength of the relationship and influence of variable
ABSTRAK. terdiri dari empat variabel independen yaitu product, price, place, promotion dan satu
ABSTRAK Penelitian ini bertujuan untuk mengetahui persepsi konsumen terhadap bauran pemasaran produk Chatime di Bandung serta untuk mengetahui besar pengaruh bauran pemasaran terhadap keputusan pembelian
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK.
ABSTRAK PERANAN PENGENDALIAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT.TELEKOMUNIKASI INDONESIA, TBK. BANDUNG) Penjualan merupakan salah satu sumber pendapatan yang utama bagi
ABSTRACT. Keywords : internal audit, internal control, compliance of management. vii. Universitas Kristen Maranatha
ABSTRACT Internal control activity is one of the most important activities in the company because it represents the company s managerial activities. If this activities fails to be performed and an inappropriate
ABSTRAK. retail marketing mix, loyalitas konsumen, harga, tata letak, dan personalia
ABSTRAK Persaingan untuk mendapatkan pelanggan yang loyal membuat retail berusaha untuk memberikan layanan belanja yang memuaskan. Pelanggan berharap retail mampu memberikan pengalaman yang positif bagi
ABSTRACT. Key words: e-faktur,taxpayer understanding. viii
ABSTRACT The main purpose of this research is to find out about how significant the impact for new invoice implementation policy (e-faktur) against the tax-payer s understanding in order to increase PPN