ABSTRACT. Key words: internal audit, controlling, cost of good sold. vii. Universitas Kristen Maranatha
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1 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 connection between internal audit and control cost of good sold. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization s operations. The purpose of internal audit is to assist member of organizations in carrying out its responsibilities effectively. Internal audits are very useful in helping to control cost of good sold; by controlling the cost of good sold it will control the sale price. Internal audit control Cost of good sold by controlling production costs. Cost of good sold is the cost of goods purchased for the process to completion, both before and during the accounting period. A companies need to know about the magnitude of the cost of good sold, this information can be used as a guide in determining the selling price as well as to estimate how much profit to be gained from the sale of goods. Key words: internal audit, controlling, cost of good sold vii
2 ABSTRAK Industri teh walini adalah anak perusahaan PT.Perkebunan Nusantara VIII, Bandung yang bergerak dalam bidang manufaktur yaitu produksi teh. Dalam skripsi ini penulis akan membahas tentang hubungan antara audit internal dan pengendalian harga pokok produksi. Audit internal adalah suatu fungsi penilai independen yang dibentuk dalam organisasi untuk memeriksa dan mengevaluasi kegiatannya sebagai jasa bagi organisasi. Tujuan audit internal adalah untuk membantu anggota organisasi dalam melaksanakan tanggung jawabnya secara efektif. Audit internal sangat bermanfaat dalam membantu mengendalikan harga pokok produksi, dengan mengendalikan harga pokok produksi maka akan mengendalikan harga jual. Audit internal mengendalikan Harga Pokok Produksi dengan cara mengendalikan biaya-biaya produksinya. Harga pokok produkai adalah biaya barang yang di beli untuk di proses sampai selesai,baik sebelum maupun selama periode akuntansi berjalan.suatu perusahaan perlu mengetahui tentang besarnya harga pokok produksi yang dihasilkan karena informasi ini dapat dijadikan sebagai salah satu pedoman dalam menentukan harga jual maupun untuk memperkirakan berapa keuntungan yang akan diperoleh dari hasil penjualan barang tersebut. Kata kunci : Audit Internal, Pengendalian, Harga Pokok Produksi viii
3 DAFTAR ISI Halaman HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vii ABSTRAK... viii DAFTAR ISI... ix DAFTAR GAMBAR... xv DAFTAR TABEL... xvi DAFTAR LAMPIRAN... xvii BAB I PENDAHULUAN Latar Belakang Masalah Identifikasi masalah Maksud dan Tujuan penelitian Kegunaan Penelitian lokasi penelitian dan waktu penelitian... 6 ix
4 BAB II TINJAUAN PUSTAKA Pengertian Audit Jenis Audit Tipe Auditor Pengertian Audit Internal Karakteristik Auditor Internal Posisi Internal Audit di tengah Perusahaan Kode Etik Standar Auditing yang Berlaku Umum Komponen Pengendalian Internal Pengertian Harga Pokok Produksi Siklus Akuntansi Biaya Metode Pengumpulan Harga Pokok Produksi Metode Penentuan Harga Pokok Produksi Full Costing Variable costing Perbedaan Metode Harga Pokok Proses dan Metode Harga pokok Pesanan Manfaat Informasi Harga Pokok Produksi Manfaat informasi Harga Pokok Produk Per Pesanan x
5 Manfaat perhitungan harga pokok metode Harga Pokok Proses Biaya Pabrik Biaya Bahan Langsung (Raw/Direct Material) Biaya Tenaga Kerja Langsung (Direct Labour) Biaya Overhead Pabrik Biaya Produksi Jenis Barang dalam perusahaan manufaktur Bahan Baku Bahan Pembantu Barang dalam proses Barang Jadi/Selesai Pengendalian Harga pokok produksi Pengertian Pengendalian Jenis-Jenis Pengendalian Pengendalian Harga pokok produksi melalui Biaya Standar Biaya Bahan Baku Standar Biaya Tenaga Kerja langsung standar Biaya Overhead pabrik standar Varians Bahan Baku xi
6 Manfaat dan Kelemahan Biaya Standar Dalam Pengendalian Biaya Penyusunan standar Pengertian Manajemen Produksi dan Operasi Pengertian Manajemen Pengertian produksi Pengertian operasi Pengertian Manajemen Produksi dan Operasi: Tujuan Manajemen Operasi dan Manajemen Produksi Tujuan Perencanaan Produksi Persamaan Produksi dan Operasi Barang dan jasa Promorsi Penjualan Hipotesis BAB III Metodologi Penelitian Objek Penelitian Metode Penelitian Teknik Pengumpulan Data xii
7 BAB VI HASIL DAN PEMBAHASAN Gambar Industri Hilir Teh Sejarah berdirinya Industri Hilir Teh PTPN VIII Maksud dan Tujuan Industri Hilir Teh Visi dan Misi Teh Walini Visi Misi Sub Unit Industri Hilir Teh Struktur Organisasi Industri Hilir Teh Gambar Produk Walini Produk-Produk IHT Alur Proses Produksi Biaya-Biaya dalam Industri Hilir Teh (IHT) Rumus Perhitungan Harga Pokok Biaya-biaya produksi pada Teh Walini Jumlah Produksi IHT Audit Program SOP (Standard Operating Prosedur) Kendala yang dialami Auditor pada saat melakukan audit xiii
8 4.16 Harga pokok produksi Pelaksana Audit Internal di IHT Pelaksanaan audit ke IHT Perbandingan Biaya sebelum dan Setelah Audit Hasil Audit Pemakaian Biaya standar Sebagai bentuk pengendalian HPP BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN RIWAYAT HIDUP xiv
9 DAFTAR GAMBAR Halaman Gambar 2.1 Posisi Internal audit ditengah perusahaan Gambar 2.2 Siklus Akuntansi Biaya Gambar 2.3. Pengumpulan biaya menurut Metode Pesanan Gambar 2.4. Pengumpulan biaya menurut Metode Proses xv
10 DAFTAR TABEL Halaman Tabel 2.1 Karakteristik Audit Internal dan Audit Eksternal Tabel 2.2 Barang dan Jasa xvi
11 DAFTAR LAMPIRAN Halaman Lampiran A Program Audit Lampiran B Daftar pertanyaan Lampiran C Surat Penelitian Perusahaan xvii
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PENERAPAN SISTEM PEMBIAYAAN BERBASIS AKTIVITAS PADA PEMBUATAN SEGMEN PRECAST JEMBATAN DAN JALAN LAYANG PASUPATI ABSTRAK Penerapan Sistem Pembiayaan Berbasis Aktivitas pada Pembuatan Segmen Precast Jembatan
Lebih terperinciABSTRAK. 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.
Lebih terperinciABSTRACT. Keywords: Internal Auditing, Internal Control Sales. Universitas Kristen Maranatha
ABSTRACT Sales is an element that plays an important role for the company, because of this activity the company earns revenue. Good internal control of sales activity is necessary, for execution of sales
Lebih terperinciABSTRAK. iii. Universitas Kristen Maranatha
ABSTRAK Industri tekstil mempunyai peran yang penting dalam menunjang pembangunan di Indonesia karena produk tekstil di Indonesia sudah dapat diperhitungkan keberadaannya di pasar internasional sehingga
Lebih terperinciSATUAN ACARA PERKULIAHAN DAN SILABUS MATA KULIAH AKUNTANSI MANAJEMEN JURUSAN AKUNTANSI STIE SEBELAS APRIL SUMEDANG
KODE MATA KULIAH : EAB 302 MATA KULIAH : AKUNTANSI MANAJEMEN BOBOT SKS : 3 SKS JURUSAN : AKUNTANSI TK/SEMESTER : III/VI SATUAN ACARA PERKULIAHAN DAN SILABUS MATA KULIAH AKUNTANSI MANAJEMEN JURUSAN AKUNTANSI
Lebih terperinciABSTRACT. Keywords: Gross Profit Analysis and Sales Price. Universitas Kristen Maranatha
ABSTRACT Gross profit analysis is widely used for business purposes. Not only is this analysis useful for indicating the difference in gross profit, it is also mainly used for determining a selling price
Lebih terperinciABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD)
ABSTRAK PERANAN AUDIT OPERASIONAL DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT. PINDAD) Pada masa era globalisasi saat ini, agar dapat bertahan dan menonjol di dunia bisnis yang ditekuninya
Lebih terperinciABSTRACT. 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
Lebih terperinciEVALUASI ATAS PENGENDALIAN BIAYA PRODUKSI PADA CV KUSUMA LOGAM BOYOLALI SKRIPSI OLEH: RATNA TRI KUMALA SARI
EVALUASI ATAS PENGENDALIAN BIAYA PRODUKSI PADA CV KUSUMA LOGAM BOYOLALI SKRIPSI OLEH: RATNA TRI KUMALA SARI 08620054 JURUSAN AKUTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MALANG 2015 ABSTRAKSI
Lebih terperinciABSTRACT. Keywords: Relevant costs, accept or reject special order. vii
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
Lebih terperinciABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: controller rule, controlling sales, sales effectiveness. vii. Universitas Kristen Maranatha
ABSTRACT Increasing the business world, a company must be able to survive and thrive in the long term. One way is to increase sales. Sales activity is very important because it is the company's activities
Lebih terperinciABSTRACT. Key words: Differential Cost Analysis, Accept or Reject Special Order. Universitas Kristen Maranatha
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
Lebih terperinciABSTRACK. Keywords: Activity-based costing system, Mark-up. Universitas Kristen Maranatha
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
Lebih terperinciABSTRACT. Key words: Management Controlling, Balanced Scorecard, and Just In Time. vii. Universitas Kristen Maranatha
ABSTRACT The use of management control in a company is very importand, because it drives the development an organization. the strategy that is used in an organization cannot be seen from the financial
Lebih terperinciKata-kata kunci : Informasi akuntansi penuh, harga jual, biaya produksi, cost plus pricing, full costing.
ABSTRAK Salah satu tolak ukur kemajuan perusahaan adalah tercapainya tingkat keuntungan yang optimal, besar kecilnya keuntungan tersebut berdasarkan harga jual produk. Harga jual merupakan salah satu faktor
Lebih terperinciABSTRAK. 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
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRAK. 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
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: activity-based costing, process value analysis, value content assessment. vii. Universitas Kristen Maranatha
ABSTRACT The Purpose of this thesis are to explain the increase of product costing accuracy by using Activity-Based Costing (ABC) and to identify the opportunities for cost reduction by using Process Value
Lebih terperinciEVALUASI PERHITUNGAN HARGA POKOK PRODUKSI MIE KERING AYAM 2 TELOR PADA PT TIGA PILAR SEJAHTERA (STUDI KASUS PADA PT TIGA PILAR SEJAHTERA SRAGEN)
EVALUASI PERHITUNGAN HARGA POKOK PRODUKSI MIE KERING AYAM 2 TELOR PADA PT TIGA PILAR SEJAHTERA (STUDI KASUS PADA PT TIGA PILAR SEJAHTERA SRAGEN) SKRIPSI Diajukan Sebagai Salah Satu Syarat untuk Meraih
Lebih terperinciBAB 1 PENDAHULUAN 1.1 Latar Belakang Penelitian
1 BAB 1 PENDAHULUAN 1.1 Latar Belakang Penelitian Mensana in corporesano, artinya dalam tubuh yang sehat terdapat jiwa yang sehat. Itulah pepatah yang menunjukkan bahwa kesehatan merupakan hal yang paling
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Key words: management control system, knowledge management, resource-based view theory. vii
ABSTRACT Knowledge has become one of the most important asset in organization in this information era, because knowledge has tremendous influence in determining the progress of an organization. This is
Lebih terperinciABSTRACT. Keywords: Activity Based Management (ABM), Non Value Added Activity, and efficiency of production costs. vii. Universitas Kristen Maranatha
ABSTRACT Yuken Karya Mas is a business home industry in the services sector the production of cloth. The business is located at kutawaringin industrial park, Cimahi. Some of the one conducted in the cloth
Lebih terperinciABSTRACT. Keywords: financial ratio, ROA, ROE, NPM, OPM, PER, stock price. vii. Universitas Kristen Maranatha
ABSTRACT A company needs a lot of capital and money to fund the company s operational, doing expansion, and other needs. The capital market becomes the main choice for companies o fulfill their needs of
Lebih terperinciABSTRACT. Keywords: Internal Audit, Sales Internal Control. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research was to determine the internal audit adopted by the PT. PINDAD (PERSERO) has adequate and internal audit significantly influence the effectiveness of sales internal
Lebih terperinciPrime Costs. Prime Costs. Direct Materials. Direct Labor + = 2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster 2-1
Prime Costs Direct Materials Direct Labor + = Prime Costs 2-1 Prime Costs What are the prime costs for Bicycles by the Sea? Direct materials used $200,000 + Direct labor 105,500 = $305,000 2-2 Conversion
Lebih terperinciABSTRACT. 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
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