ABSTRACT. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
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1 ABSTRACT Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions, labor, and factory overhead in achieving the efficiency and effectiveness within the company. The standard cost is the cost that is determined in advance, a number of costs that should be incurred to make a product. Determination of the right standard cost can be relied as a tool to plan and control production costs. This study aims to determine the standard cost analysis in controlling production costs on PT.Sariyunika Jaya, Cimahi, Bandung. The type of research that is used in this research is descriptive analysis. Data collection s techniques that is used in this research is field research and literature research. The survey s results revealed that PT.Sariyunika Jaya has implemented a standard cost system. Based on the analysis of the differences in cost of production that has been done, the authors concluded that the standard cost that has been applied by the company are adequate. It can be known as the realization of the cost incurred in the company is smaller than cost that has been standardized. The differences between standardized cost with the actual costs resulted in the company experiencing gains (favorable) the total production cost s differences Keywords: Control, standard cost, actual cost, the difference in cost, favorable, unfavorable. vii
2 ABSTRAK Perusahaan yang bergerak di bidang industri memerlukan suatu sistem yang dapat berguna sebagai pembatasan pemakaian bahan baku, tenaga kerja, dan overhead pabrik dalam pencapaian keefisienan dan keefektifan dalam perusahaan. Biaya standar adalah biaya yang ditentukan di muka, merupakan jumlah biaya yang seharusnya dikeluarkan untuk membuat suatu produk. Penetapan biaya standar yang tepat diandalkan sebagai alat untuk merencanakan dan mengendalikan biaya produksi. Penelitian ini bertujuan untuk mengetahui analisis biaya standar dalam pengendalian biaya produksi pada PT.Sariyunika Jaya, Cimahi, Bandung. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif analitis. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik penelitian lapangan dan penelitian kepustakaan. Dari hasil penelitian diketahui bahwa PT.Sariyunika Jaya telah menerapkan sistem biaya standar. Berdasarkan analisis selisih biaya produksi yang telah dilakukan, maka penulis mengambil kesimpulan bahwa biaya standar yang telah diterapkan oleh perusahaan sudah memadai. Hal ini dapat diketahui karena biaya realisasi yang dikeluarkan perusahaan lebih kecil dengan biaya yang telah distandarkan. Perbedaan biaya yang distandarkan dengan biaya yang sesungguhnya mengakibatkan perusahaan mengalami keuntungan (favorable) dari total selisih biaya produksi. Kata kunci: Pengendalian, biaya standar, biaya sesungguhnya, selisih biaya, favorable, unfavorable. viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN 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... xv BAB I PENDAHULUAN Latar Belakang Penelitian Rumusan Masalah Tujuan Penelitian Manfaat Penelitian... 5 BAB II KAJIAN PUSTAKA DAN RERANGKA PEMIKIRAN Kajian Pustaka Akuntansi Biaya Pengertian Akuntansi Biaya Peranan Akuntansi Biaya Manfaat Akuntansi Biaya ix
4 2.1.2 Pengertian Akuntansi Pengertian Biaya Penggolongan Biaya Biaya Produksi Biaya Bahan Baku Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Biaya Standar Jenis-jenis Standar Manfaat dan Kelemahan Biaya Standar Metode Penentuan Standar Biaya Produksi Standar Biaya Bahan Baku Standar Biaya Tenaga Kerja Standar Biaya Overhead Pabrik Revisi Standar Pengendalian Biaya Bahan Produksi Pengertian Pengendalian Tujuan Pengendalian Pengendalian Biaya Bahan Baku Pengendalian Biaya Tenaga Kerja Pengendalian Biaya Overhead Pabrik Pengendalian Harga Pokok Produksi Analisis Selisih Pengertian Selisih Selisih Biaya Bahan Baku Langsung Selisih Biaya Tenaga Kerja Langsung x
5 Selisih Biaya Overhead Pabrik Penentuan Harga Pokok Produksi Pengertian Harga Pokok Produksi Metode Pengumpulan Harga Pokok Produksi Metode Penentuan Harga Pokok Produksi Rerangka Pemikiran BAB III METODE PENELITIAN Metode Pengumpulan Data Objek Penelitian Metode Penelitian Jenis Data Teknik Analisis Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Sejarah Singkat Perusahaan Struktur Organisasi Perusahaan Proses Produksi Deskripsi Data Data Bahan Baku langsung Data Tenaga Kerja Langsung Data Biaya Overhead Pabrik Analisis Selisih Biaya Standar Analisis Selisih Biaya Bahan Baku xi
6 4.3.2 Analisis Selisih Biaya Tenaga Kerja Langsung Analisis Selisih Biaya Overhead Pabrik Selisih Biaya Produksi PT.Sariyunika Jaya Pembahasan Analisis Selisih Biaya Bahan Baku Langsung Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xii
7 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran Gambar 2 Struktur Organisasi Gambar 3 Proses Produksi xiii
8 DAFTAR TABEL Halaman Tabel I Perhitungan Harga Pokok Standar Dan Harga Pokok Sesungguhnya...77 Tabel II Biaya Bahan Baku Standar Tabel III Biaya Bahan Baku Sesungguhnya Tabel IV Biaya Tenaga Kerja Langsung Standar Tabel V Biaya Tenaga Kerja Langsung Sesungguhnya Tabel VI Biaya Overhead Pabrik Standar Tabel VII Jumlah Tarif Biaya Standar Overhead Pabrik Tabel VIII Biaya Overhead Pabrik Sesungguhnya Tabel IX Jumlah Tarif Biaya Sesungguhnya Overhead Pabrik Tabel X Analisis Selisih Biaya Bahan Baku Model Satu Selisih Tabel XI Analisis Selisih Biaya Bahan Baku Model Dua Selisih...85 Tabel XII Analisis Selisih Biaya Bahan Baku Model Tiga Selisih Tabel XIII Analisis Selisih Biaya Tenaga Kerja Langsung Model Satu Selisih Tabel XIV Analisis Selisih Biaya Tenaga Kerja Langsung Model Dua Selisih Tabel XV Analisis Selisih Biaya Tenaga Kerja Langsung Model Tiga Selisih Tabel XVI Analisis Selisih Biaya Overhead Pabrik Empat Selisih.. 91 Tabel XVII Analisis Selisih Biaya Produksi xiv
9 DAFTAR LAMPIRAN Halaman Standar Kuantitas Bahan Baku Standar Harga Bahan Baku Anggaran Biaya Standar Bahan Baku Standar Jam Tenaga Kerja Langsung Standar Tarif Upah Tenaga Kerja Langsung Biaya Overhead Pabrik Standar Kuantitas Bahan Baku Sesungguhnya Harga Bahan Baku Sesungguhnya Anggaran Biaya Standar Bahan Baku Jam Tenaga Kerja Langsung Sesungguhnya Tarif Upah Tenaga Kerja Langsung Sesungguhnya Biaya Overhead Pabrik Sesungguhnya Visi dan Misi Tujuan Perusahaan Kebijakan Perusahaan xv
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. Key words : Standard Cost, Cost Production Control. vii. Universitas Kristen Maranatha
ABSTRACT The cost of production is the most important in the company, therefore the cost of production needs to be planned and controlled. Management must be able to implement their functions in 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. 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. Kata kunci : biaya standar, pengendalian, efektivitas, efisiensi, biaya bahan baku, analisis selisih
ABSTRAK Penerapan biaya standar digunakan sebagai suatu alat untuk mengendalikan biaya yang ada di perusahaan. Biaya standar diterapkan untuk meningkatkan efisiensi dan efektivitas kegiatan proses produksi
ABSTRACT. Keywords: Cost, Selling Price, and Job Order Costing. Universitas Kristen Maranatha
ABSTRACT This study aims to determine the application and calculation of cost of production and determine the selling price determination. The object of this study is the CV. MAWAHEEJRA located in Bandung
ABSTRACT. Keywords: Cost of goods manufactured, and control of goods manufactured cost. viii Universitas Kristen Maranatha
ABSTRACT This study aimed to determine the role of standard costs of each element in the production control production costs at PT. Antam (Persero) Tbk. Collecting data in this study was conducted using
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
ABSTRACT. Keywords: Control cost, standard cost, actual costs of productions, variance, favorable, unfavorable. Universitas Kristen Maranatha
ABSTRACT In an effort to control the cost of production to keep prices competitive products in a tight market like today we need a guideline or reference that has been set in advance, which is used as
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
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. Keywords: Selling Price, Target Costing, Production Costs.
ABSTRACT This study aims to determine how the approach of target costing can be used as a means of determining the selling price and production cost efficiency. The type of data used is quantitative and
ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
ABSTRACT Calculation of the cost in the company's products are the foundation in the sale price. There are two methods in calculating the cost of the product, the method of standard costing and activity
ABSTRAK. vii Universitas Kristen Maranatha
ABSTRAK Perusahaan harus dapat menghadapi dan memenangkan persaingan, karena itu tugas perusahaan bukan sekedar memproduksi dan memasarkan produknya, namun mempertimbangkan besar kecilnya biaya yang akan
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ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan biaya standar terhadap unsurunsur biaya produksi. Populasi dalam penelitian ini adalah PT. Akasha Wira International Tbk. Populasi diteliti dengan
UNIVERSITAS BHAYANGKARA JAKARTA RAYA
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ABSTRACT. Keywords : Production Cost Budget, Management tool, Production Cost Control. vii Universitas Kristen Maranatha
ABSTRACT The world has seen growing economic competition recently and budget management is one of the most important key that could decide the success of a company. One of the tools to face the economic
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. : 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: production costs, transportation costs, selling prices, activity-based. viii
ABSTRACT Sale price set by a firm depends on the production cost and non-production costs. Production costs consist of raw material costs, direct labor costs, and overhead costs. Non-production costs consist
ABSTRAK. Kata-kata kunci: harga jual, harga pokok produk, job order costing method, full costing, variable costing. Universitas Kristen Maranatha
ABSTRAK Dalam suatu perusahaan industri manufaktur, penetapan harga jual produk menjadi hal yang penting. Karena melalui penetapan harga jual, perusahaan dapat memperkirakan profit yang akan diperolehnya.
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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. Key words: Job order costing method. vii. Universitas Kristen Maranatha
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
ABSTRACT. Keywords: Standard costing, production costs, efficiency.
ABSTRACT This research intends to give an example or model of the application of standard costing for production cost of shoes in a shoe factory 'X' in Bandung, so it can give a guidance to manager in
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to find out more about how standards costs can assist management in planning and controlling production costs. The object of this research is PT. Unilever. The
ABSTRAK. Kata kunci : Activity Based Costing System dan Harga Pokok Produk. Universitas Kristen Maranatha
ABSTRAK Penelitian ini membahas tentang perbandingan perhitungan harga pokok produk di PT. X menggunakan metode konvensional dan metode activity based costing system. PT. X ini merupakan sebuah perusahaan
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. 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. vii. Universitas Kristen Maranatha
ABSTRACT An increasingly competitive manufacturing industry has demanded the competitors efforts to continue to strive for the best performance results. To achieve this, the company requires a control
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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
ABSTRAK. Kata kunci : standard cost, kos produksi, analisis selisih (variance). UNIVERSITAS KRISTEN MARANATHA
ABSTRAK Kelangsungan hidup suatu perusahaan sangat ditentukan oleh tingkat laba yang diperolehnya. Agar dapat memperoleh laba yang maksimal, perusahaan harus mengefisiensikan kos produksi dengan cara mengendalikan
ABSTRACT. Keywords: Variable Costing Method, Full costing Method,Cost of product,and Profit. viii. Universitas Kristen Maranatha
ABSTRACT This study discusses the cost comparison method, namely the full costing method and variable costing method for the basic price and selling price. Research method used in descriptive analytical
ABSTRACT. Key words : target costing, production cost efficiency. Universitas Kristen Maranatha
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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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
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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ABSTRACT PT.DALIATEX KUSUMA is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes
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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
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ABSTRAK. ix Universitas Kristen Maranatha
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ABSTRACT PT.ALENATEX is a company engaged in the garment industry. Today many companies are engaged in the same field so competition between companies is getting tight, so any opportunity that comes is
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DAFTAR ISI HALAMAN JUDUL... HALAMAN JUDUL KE-2... HALAMAN PENGESAHAN SKRIPSI... HALAMAN PENGESAHAN UJIAN... iv HALAMAN PERNYATAAN BEBAS PLAGIARISME...
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ABSTRAK PT.X merupakan perusahaan yang bergerak dalam bidang home industry yang membuat karpet. Produk karpet yang dibuat oleh PT.X mempunyai 3 bahan utama yaitu busa, kain, rafsur, dan kain alas. Pada
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ABSTRACT. Key words: target costing, efficiency, production costs, selling prices.
ABSTRACT Target costing is a cost accounting system in which the cost management system is carried out if the cost exceeds a predefined and performed on development stage. Generally, the result of target
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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
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ABSTRAK Pengukuran kinerja perusahaan menjadi hal yang sangat penting bagi manajemen untuk melakukan evaluasi terhadap performa perusahaan dan perencanaan tujuan di masa mendatang. Model pengukuran yang
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ABSTRACT Environmental issues currently a lot of talk around the world. Global warming or global warming discussed everywhere. Natural disasters that often occur when this is the impact of global warming,
ABSTRACT. Key words: internal audit, internal control, independent, competent. vii. Universitas Kristen Maranatha
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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. Keywords: Local Taxes, Revenue, Potential Local Tax, Voting System
ABSTRACT This study aims to determine the potential magnitude and local tax revenue, and the effectiveness of the tax collection system in the Cimahi cities. Analysis is performed by calculating the trend
ABSTRAK. Kata kunci: Metode Variabel Costing, Metode Full costing, Harga Pokok Produk, Harga Jual, dan Laba.
i ABSTRAK Penelitian ini membahas tentang perbandingan Metode biaya, yaitu antara metode full costing dan variable costing untuk menetapkan harga pokok dan harga jual produk. Metode penelitian yang digunakan
ABSTRAK. Universitas Kristen Maranatha
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ABSTRACT. Keywords: The cost of quality, Profitability. viii Universitas Kristen Maranatha
ABSTRACT The development at this time rapidly growing business that certainly had an impact on the economic development in Indonesia. In order to be competitive, the company's products should have advantages
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.
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ABSTRAK. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
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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
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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
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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
ABSTRAK. Kata-kata kunci: biaya promosi, dan volume penjualan
ABSTRAK Penelitian ini bertujuan untuk menganalisis biaya promosi terhadap peningkatan volume penjualan di CV. Aneka Jasa Motor Bandung. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis
Keywords: Information Systems Salaries and Wages, Salaries and Wages Accuracy
ABSTRACT Payroll and remuneration systems is one of the largest and most important component in the accounting information system. Payroll and wage system must be designed to comply with government regulations
ABSTRAK. Kata-kata kunci: Harga pokok produksi, metode job order costing, biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi dengan menggunakan metode job order costing. CV. X menerapkan metode job order costing dalam mengumpulkan biaya produksinya..
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ABSTRACT. Key Words: Budgeting, Sales, Tool, Controlling, Effectiveness. Universitas Kristen Maranatha
ABSTRACT Sales are the main source income in the company. In selling activity, company needs controlling process as company successful depends on the profit that they got from sales income. A company has
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The Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo
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ABSTRACT. Key Words: Overhead cost, Production cost, Conventional method, Activity-Based Costing (ABC) Method. vii Universitas Kristen Maranatha
ABSTRACT The objective of this study is to attain a better allocation of overhead cost, which is will showed through a comparison between an cost allocation using conventional method with cost allocation
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ABSTRACT. Key words: intern controls, effectiveness, procedures, sales
ABSTRACT This study aims to determine the effect on the effectiveness of internal control procedures for the sale of the company X in the city of Bandung. In conducting this research, the author uses descriptive
ABSTRACT. Keywords: financial statement analysis, accounting analysis, and financial analysis. Universitas Kristen Maranatha
ABSTRACT The purpose of this paper is to analyze the financial reports of PT Bakrie & Brothers Tbk (BNBR) using analysis of accounting and financial analysis. Financial data used in this study from BNBR
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Saat ini, Indonesia sebagai negara berkembang sedang memperbaiki keadaan ekonominya. Hal ini perlu didukung dengan pembangunan sektor industri. Agar sektor industri dapat bertahan dan berkembang,
ABSTRACT. Key words: motivation, compensation, achievement of sales targets. Universitas Kristen Maranatha
ABSTRACT Problems in meticulous in this thesis is how big the influence of compensation on employee motivation in the achievement of sales target on the sale of PT Mitra Bandung Consortium. The study aims
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
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