ABSTRACT. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii. Universitas Kristen Maranatha
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1 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 based costing methods. Each method has an influence on the determination of the selling price. Therefore, for the determination of the selling price should be considered a product cost calculation method to be used. The author conducted research directly in the PT. X and PT. Y is engaged in the sale of finished products from the raw material of rubber. The research method used is descriptive analytical method. From the research conducted, it is concluded that the calculation of the cost of the activity based costing method has a higher degree of accuracy than standard costing method. This is because activiy based costing method refers to the activity of manufacture of the product. Keywords: Cost of product, Selling Price, Conventional Methods, and Activiy Based Costing. vii
2 ABSTRAK Perhitungan harga pokok produk dalam perusahaan merupakan dasar dalam menetapkan harga jual. Terdapat dua metode dalam perhitungan harga pokok produk, yaitu metode konvensional dan metode activity based costing. Setiap metode memiliki pengaruh pada penetapan harga jual. Oleh karena itu, untuk penetapan harga jual perlu dipertimbangkan metode perhitungan harga pokok produk yang akan digunakan. Penulis melakukan penelitian langsung di PT. X dan PT. Y yang bergerak dalam penjualan produk jadi yang berbahan baku dari karet. Metode penelitian yang dipakai adalah metode deskriptif analitis. Dari penelitian yang dilakukan, diperoleh kesimpulan bahwa perhitungan harga pokok dengan metode activity based costing memiliki tingkat keakuratan yang lebih tinggi dari metode konvensional. Hal ini dikarenakan metode activiy based costing lebih mengacu pada aktivitas pembuatan produk. Kata-kata Kunci: Harga Pokok Produk, Harga Jual, Metode Konvensional, dan Activiy Based Costing. 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... xv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 6 BAB II LANDASAN TEORI DAN KERANGKA PEMIKIRAN Landasan Teori Pengertian Biaya... 7 ix
4 2.1.2 Peranan Akuntansi Biaya Penetapan Harga Penentuan Laba Pengertian Harga Pokok Produksi Unsur-unsur Harga Pokok Produksi Standard Costing Pengertian Standard Costing Penentuan Standard Costing Alasan, Tujuan, dan Manfaat Standard Costing Kelebihan dan Kelemahan Standard Costing Activity Based Costing Definisi Activiy Based Costing Activiy Based Costing System Keterbatasan Penerapan Activity Based Costing System Kelebihan dan Kelemahan Metode Activiy Based Costing Pengertian Cost Driver Perbandingan Antara ABC dan Biaya Tradisional Pengertian Harga Jual Faktor-faktor yang Mempengaruhi Keputusan Harga Jual Kerangka Pemikiran BAB III METODE PENELITIAN Subjek Penelitian Metode Penelitian x
5 3.2.1 Jenis Penelitian Teknik Pengumpulan Data Variabel Penelitian Analisis Data BAB IV HASIL PENELITIAN DAN PEMBAHASAN Profil dan Gambaran Umum Perusahaan PT. X Sejarah dan Latar Belakang PT. X Produk PT. X Visi dan Misi PT. X Struktur Organisasi PT. X Uraian Tugas Perusahaan PT. Y Sejarah dan Latar Belakang PT. Y Struktur Organisasi PT. Y Pembahasan Perhitungan Harga Pokok Produk menggunakan Metode konvensional pada PT. X Perhitungan Harga Pokok Produk menggunakan Metode Activiy Based Costing pada PT. X Perhitungan Harga Pokok Produk menggunakan Metode Konvensional pada PT. Y Perhitungan Harga Pokok Produk menggunakan Metode Activity Based Costing pada PT. Y xi
6 4.2.5 Analisis Hasil Penelitian PT. X PT. Y BAB V SIMPULAN DAN SARAN Simpulan Saran DAFTAR PUSTAKA LAMPIRAN CURRICULUM VITAE xii
7 DAFTAR GAMBAR Halaman Gambar 1 Kerangka Pemikiran Gambar 2 Struktur Organisasi PT. X Gambar 3 Struktur Organisasi PT. Y xiii
8 DAFTAR TABEL Halaman Tabel I Tabel II Tabel III Tabel IV Tabel V Tabel VI Tabel VII Tabel VIII Tabel IX Tabel X Tabel XI Tabel XII Tabel XIII Tabel XIV Harga Jual Persentase Profit Harga Jual Berdasarkan Metode Konvensional pada PT. X Aktivitas dan Kuantitas Dasar Alokasi Biaya PT. X..46 Aktivitas dan Total Biaya...46 Biaya Per Unit Untuk Setiap Produk..46 Harga Jual Metode Activity Based Costing PT. X. 47 Pengalokasian Biaya Harga Jual Metode Konvensional pada PT. Y Aktivitas dan Kuantitas Dasar Alokasi Biaya Aktivitas dan Total Biaya Biaya per Unit untuk setiap Aktivitas Harga Jual Metode Activity Based Costing pada PT. Y...52 Selisih Harga Pokok Produk Antara Metode Konvensional dengan Metode Activity Based Costing pada PT.X Tabel XV Selisih Harga Jual Antara Metode Konvensional dengan Metode Activity Based Costing pada PT. X Tabel XVI Selisih Harga Pokok Produk Antara Metode Konvensional dengan Metode Activity Based Costing pada PT.Y Tabel XVII Selisih Harga Jual Antara Metode Konvensional dengan Metode Activity Based Costing pada PT. X xiv
9 DAFTAR LAMPIRAN Halaman Lampiran A Lampiran B Lampiran C Lampiran D Lampiran E Metode Perhitungan Harga Pokok Secara Konvensional (PT. X) 62 Metode Activity Based Costing (PT. X) Biaya Langsung (PT. Y).64 Metode Perhitungan Harga Pokok Secara Konvensional (PT. Y).65 Metode Activiy Based Costing (PT. Y)..66 xv
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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
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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.
ABSTRACT. Keywords : Cost of Productions, Conventional Costing, Activity Based Costing. Universitas Kristen Maranatha
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DAFTAR ISI. HALAMAN JUDUL... i. SURAT PERNYATAAN KEASLIAN TA...ii. HALAMAN PENGESAHAN... iii. HALAMAN PERSEMBAHAN... iv. MOTTO...
DAFTAR ISI HALAMAN JUDUL... i SURAT PERNYATAAN KEASLIAN TA...ii HALAMAN PENGESAHAN... iii HALAMAN PERSEMBAHAN... iv MOTTO... v KATA PENGANTAR... vi ABSTRAKSI... viii DAFTAR ISI... ix DAFTAR GAMBAR... xiii
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DAFTAR ISI HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR...
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DAFTAR ISI. HALAMAN JUDUL... i. HALAMAN PENGESAHAN... ii. HALAMAN PERSETUJUAN... iii. HALAMAN PERNYATAAN KEASLIAN... iv. KATA PENGANTAR...
DAFTAR ISI HALAMAN JUDUL... i HALAMAN PENGESAHAN... ii HALAMAN PERSETUJUAN... iii HALAMAN PERNYATAAN KEASLIAN... iv KATA PENGANTAR... v HALAMAN PERSEMBAHAN... vii DAFTAR ISI... ix DAFTAR TABEL... xii DAFTAR
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ABSTRACT Cost accumulation procedure that is used to calculate the cost of products in companies that produce products on the basis of the order is the Job Order Costing Method. As for recording costs
ABSTRAK. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas. vii. Universitas Kristen Maranatha
ABSTRAK Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu
ABSTRACT. Keywords: inventory, PSAK 14 Revised 2008, initial recognition of raw material inventories, net realizable value.
ABSTRACT Inventory is one of the most active current assets used in operating activities of companies. The purpose of this research was to determine how the initial recognition of raw material inventories
ABSTRACT. Keywords: Accounting Information Systems sales of merchandise, sales activity. Universitas Kristen Maranatha
ABSTRACT All companies carry out the sales process, implemented by the sales activity, to gain profit reply in accordance with company objectives. The sale must be imported in large quantities. The number
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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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
UNIVERSITAS BHAYANGKARA JAKARTA RAYA ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING TERHADAP TARIF RAWAT INAP DI RSPAD GATOT SOEBROTO DITKESAD
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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
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ABSTRAK Perusahaan adalah suatu organisasi melaksanakan fungsinya dengan memanfaatkan sumber daya yang dimilikinya untuk mencapai tujuan yaitu laba yang maksimum. Sistem akuntansi biaya menghasilkan informasi
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ABSTRACT. Keywords: Safety Stock, Lead Time, Reorder Point dan Total Inventory Cost, EOQ (Economic Order Quantity) method. viii
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ABSTRACT Quality costs are the costs that arise because there has been a bad product quality. This study aims to determine the cost of quality review of operating profit company. The cost of quality is
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ABSTRACT The main focus of the Management Control System is to control all activities of the company's operations. Effect of Management Control Systems in the company can be seen from the sales that always
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DAFTAR ISI. Abstract... Daftar Isi... Daftar Tabel... Daftar Gambar...
DAFTAR ISI Halaman Judul... Halaman Prasyarat Gelar... Halaman Pengesahan.... Halaman Penetapan Panitia Penguji.... Halaman Pernyataan Orisinalitas... Halaman Ucapan Terima Kasih... Abstrak... Abstract...
Laporan Akhir ini disusun sebagai salah satu syarat Menyelesaikan pendidikan Diploma III Pada Jurusan Akuntansi Program Studi Akuntansi OLEH
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ABSTRACT The objective of a company is to obtain maximum net income. This objective can be reached by doing efficiency in income tax of the company, which is connected with expenses for employee welfare.
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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