ABSTRACT. Keywords: Standard cost, and cost production control. vii
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1 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 be used are standard. Determination of standard costs can encourage management to improv efficiency and effectiveness cost and production process to achieve the established standard. And this standars costcan be a guide to deternine the cost of which should occur in the production process. The result of study showed that the bakery had to apply the standard cost as a tool to control production cost, although the application according to experience. Seen from the difference in the cost of factory overhead is Rp , but overall the bakery X was able to control the cost of production. The bakery X needs to conduct further analysis in order toovercome difference that can occur. Keywords: Standard cost, and cost production control. vii
2 ABSTRAK Penelitian ini menggunakan metode anaisis deskriptif dan analisis varians. Tujuan penelitian ini adalah untuk menganalisis pengunaan biaya standar dalam meningkatkan pengendalian biaya produksi pada pabrik roti X. Metode yang dapat manajemen gunakan dalam pengendalian biaya produksi adalah biaya standar. Penetapan biaya standar dapat mendorong manajemen untuk meningkatkan efisiensi dan efektifitas biaya dan proses produksi untuk mencapai standar yang telah ditetapkan. Penetapan biaya standar dapat menjadi pedoman untuk mengetahui biaya yang seharusnya terjadi dalam proses produksi. Hasil dari penelitian menunjukkan bahwa pabrik roti X sudah menerapkan biaya standar sebagai alat untuk mengendalikan biaya produksi, meskipun penerapannya menurut pengalaman sebelumnya. Terlihat dari adanya selisih di bagian biaya overhead pabrik sebesar Rp , tetapi secara keseluruhan pabrik roti X sudah dapat mengendalikan biaya produksinya. Pabrik roti X perlu melakukan analisis lebih lanjut agar selisih yang terjadi bisa diatasi. Kata-kata kunci: Biaya standar, dan pengendalian biaya 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... xiv DAFTAR TABEL... xi DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II TINJAUAN PUSTAKA DAN KERANGKA PEMIKIRAN Kajian Pustaka Biaya Pengertian Biaya Klasifikasi Biaya... 9 ix
4 Biaya Produksi Pengertian Biaya Produksi Penggolongan Biaya Produksi Biaya Standar Pengertian Biaya Standar Jenis Biaya Standar Kelebihan Biaya Standar Kekurangan Biaya Standar Kegunaan Biaya Standar Menetapkan Biaya Standar Efisiensi,Varians, Efektifitas Pengertian Efisiensi, Efektifitas, Varians Penyebab Varians Analisis Penyimpangan Biaya Sesungguhnya dari Biaya Standar Analisis Selisih Biaya Bahan Baku Analisis Selisih Biaya Overhead Pabrik Analisis Selisih Biaya Tenaga Kerja Pengendalian Biaya Produksi Pengertian Pengendalian Biaya Produksi Proses Pengendalian Biaya Produksi Rerangka Pemikiran x
5 BAB III METODE PENELITIAN Objek Penelitian Pabrik Roti X Sejarah Singkat Pabrik Roti X Struktur Organisasi Pabrik dan Deskripsi Kerja Pabrik Roti X Metode Penelitian Pabrik Roti X Jenis Penelitian Pabrik Roti X Jenis Data Teknik Pengumpulan Data Metode Analisis Varians Analisis Varians...40 BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Penggolongan Biaya Produksi Pabrik Roti X Biaya Bahan Baku Biaya Tenaga Kerja Langsung Biaya Overhead Pabrik Proses Produksi Penetapan Standar Biaya Produksi Pabrik Roti X Standar Biaya Bahan Baku Pabrik Roti X Standar Biaya Tenaga Kerja Langsung Pabrik Roti X Standar Biaya Overhead Pabrik Roti X Standar Biaya Produksi Pabrik Roti X Biaya Produksi Sesungguhnya Pabrik Roti X xi
6 Biaya Bahan Baku Sesungguhnya Pabrik Roti X Biaya Tenaga Kerja Langsung Sesungguhnya Pabrik Roti X Biaya Overhead Pabrik Sesungguhnya Pabrik Roti X Biaya Produksi Sesungguhnya Pabrik Roti X Peranan Biaya Standar Dalam Meningkatkan Pengendalian Efisiensi Biaya Produksi pada Pabrik Roti X Analisis Selisih Biaya Produksi Pabrik Roti X Analisis Selisih Biaya Bahan Baku untuk Roti Manis Pabrik Roti X Analisis Selisih Biaya Tenaga Kerja Langsung untuk Roti Manis Pabrik Roti X Analisis Selisih Biaya Overhead Pabrik untuk Roti Manis Pabrik Roti X Pengendalian Biaya Produksi Pengendalian Biaya Bahan Baku Pengendalian Biaya Tenaga Kerja Langsung Pengendalian Biaya Overhead Pabrik Pembahasan Analisis Selisih Biaya Produksi BAB V SIMPULAN DAN SARAN Simpulan Saran xii
7 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xiii
8 DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Pemikiran Gambar 3.1 Struktur Organisasi xiv
9 DAFTAR TABEL Halaman Tabel 4.1 Standar Harga Bahan Baku Tabel 4.2 Total Kuantitas Produksi Standar Tabel 4.3 Total Biaya Bahan Baku Standar Tabel 4.4 Total Jam Tenaga Kerja Langsung Standar Tabel 4.5 Biaya Overhead Pabrik Standar Tabel 4.6 Standar Biaya Produksi Tabel 4.7 Total Kuantitas Produksi Sesungguhnya Tabel 4.8 Total Biaya Bahan Baku Sesungguhnya Tabel 4.9 Total Jam Tenaga Kerja Langsung Sesungguhnya Tabel 4.10 Biaya Overhead Pabrik Sesungguhnya Tabel 4.11 Biaya Produksi Sesungguhnya Tabel 4.12 Perhitungan Selisih Harga dan Selisih Kuantitas Tabel 4.13 Perhitungan Selisih Tarif Upah dan Selisih Efisiensi Upah Tabel 4.14 Perhitungan Selisih Biaya Produksi xv
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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. Company that engaged in the industry requires a system that can be useful as a rawmaterial-usage-restrictions,
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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
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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
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: Selling Price, Target Costing, Production Costs.
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ABSTRACT. Keywords: Budget Production, Production Costs, and Effectiveness of Production. vii. Universitas Kristen Maranatha
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ABSTRACT. vii Universitas Kristen Maranatha
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ABSTRACT. vii. Universitas Kristen Maranatha
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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
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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. ix Universitas Kristen Maranatha
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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. 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
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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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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. vii. Universitas Kristen Maranatha
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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
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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
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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
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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
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ABSTRACT. Keywords: Tax Hotel, Tax Restaurant, Regional Real Income. vii
ABSTRACT This research was made in order to acknowladge who much contribution and effect of hotel tax and restaurant tax on Regional Real Income of Bandung in 2009-2013 with partial and simultaneous. Data
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
ABSTRAKSI. Kata Kunci : COBIT, Pengelolaan Teknologi Informasi, Audit Teknologi Informasi, Maturity Models, Tingkat Kecukupan Kontrol.
ABSTRAKSI Pengelolaan teknologi informasi di Pusat Penelitian dan Pengembangan Geologi Kelautan saat ini masih kurang terarah dan kurang terstruktur. Pengelolaan yang terarah dan terstruktur dapat mendukung
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
ANALISIS BIAYA STANDAR SEBAGAI PENGENDALI BIAYA PRODUKSI PADA PERUSAHAAN ROTI SHANIA
ANALISIS BIAYA STANDAR SEBAGAI PENGENDALI BIAYA PRODUKSI PADA PERUSAHAAN ROTI SHANIA Latar Belakang Masalah Setiap perusahaan baik itu perusahaan dagang maupun jasa selalu mengadakan stock persediaan untuk
ABSTRACT. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii
ABSTRACT Bandung is an attractive city for tourists to visit. The number of tourists that make the need for a lot of parking space also high. The development of tourism sector has an indication to increasing
ABSTRACT. 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
ABSTRAK. Kata-kata kunci: biaya pemasaran dan penjualan. viii. Universitas Kristen Maranatha
ABSTRAK Dalam kegiatan operasional perusahaan, penggunaan biaya sangat berperan penting untuk kegiatan tersebut. Tanpa adanya biaya tersebut, maka perusahaan akan sangat sulit menjalankan usahanya. Salah
ABSTRACT. Keywords: cost of quality, defective products. vii
ABSTRACT This study was aimed to determine whether there is a significant effect of the cost of quality product is damaged. This research was conducted at PT Pupuk Kujang, Cikampek with data collected
ABSTRACT. Keywords : Raw material inventory control, MRP, lot sizing. Universitas Kristen Maranatha
ABSTRACT Nowadays, the snack food industry has rapidly growing. With so many snack food company established, it creates high level competition between them. To maintain the quality of the products is not
ABSTRAK 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
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. 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. Gross Profit Analysis Role In Setting Product Selling Price: Studies on PD Alam Aneka Aroma
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
ABSTRAK. Kata kunci: Audit Operasional, Fungsi Produksi dan Produktivitas.
ABSTRAK Tujuan dari penilitian ini yaitu mengetahui prosedur produksi, prosedur audit operasional fungsi produksi, serta dampak yang diberikan audit operasional fungsi produksi terhadap produktivitas PT.
Keywords: Cost of Promotion, income level. Universitas Kristen Maranatha
ABSTRACT O LAUNDRY is a company which is engaged in laundering clothes dry and cleaner. O LAUNDRY Gegerkalong located in Bandung. The purpose of this research is to investigate the implementation of promotional
ABSTRAK. Universitas Kristen Maranatha
ABSTRAK Krisis moneter yang melanda Indonesia sejak tahun 1997 lalu membuat dunia bisnis di Indonesia menjadi lesu, ditandai dengan pertumbuhan ekonomi yang merosot tajam. Perusahaan-perusahaan bersaing
ABSTRACT. Keyword : Income Tax, Modernization of tax administration. vii Universitas Kristen Maranatha
ABSTRACT Taxes are the biggest source of state revenue that derive from non-oil sector which is used for development in the present and future. Tax administration modernization have a purpose to increase
DAFTAR ISI HALAMAN JUDUL... HALAMAN JUDUL KE-2... HALAMAN PENGESAHAN SKRIPSI... HALAMAN PENGESAHAN UJIAN... iv HALAMAN PERNYATAAN BEBAS PLAGIARISME...
DAFTAR ISI HALAMAN JUDUL... HALAMAN JUDUL KE-2... HALAMAN PENGESAHAN SKRIPSI... i ii iii HALAMAN PENGESAHAN UJIAN... iv HALAMAN PERNYATAAN BEBAS PLAGIARISME... HALAMAN PERSEMBAHAN... v vi KATA PENGANTAR...
ABSTRACT. Keywords: Cost of Goods Manufactured, Sales Price. viii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is for knowing the role of cost of goods manufactured to determine sales price product in the company which produce a material in producing daily premier needs. The
BAB V SIMPULAN DAN SARAN
BAB V SIMPULAN DAN SARAN 5.1 Simpulan Berdasarkan hasil penelitian dan pembahasan, maka simpulan dalam penelitian ini adalah : 1. PT Sariyunika Jaya, telah menerapkan biaya standar untuk harga pokok produksi
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
ABSTRAK. Kata kunci : Model Antrian, Multiple Channel Query System, Waktu Pelayanan. vii. Universitas Kristen Maranatha
ABSTRAK Kegiatan berbelanja merupakan aktivitas manusia guna memenuhi kebutuhan sehari-hari. Padatnya rutinitas menjadikan setiap kegiatan harus terlaksana dengan efektif dan efisien. Untuk itu, perusahaan
ABSTRACK. 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
ABSTRACT. EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI)
ABSTRACT EFFECT OF SYSTEM REWARD and PUNISHMENT EMPLOYEE PERFORMANCE (PT. KENCANA MAKMUR LESTARI) Performance of employees is an element that has a very important role for the company, because of the satisfactory