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
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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
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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................................................................................................. 1 1.1.Latar Belakang Masalah .................................................................................... 1 1.2.Identifikasi masalah. ......................................................................................... 4 1.3.Maksud dan Tujuan penelitian .......................................................................... 5 1.4.Kegunaan Penelitian.......................................................................................... 5 1.5.lokasi penelitian dan waktu penelitian .............................................................. 6
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BAB II TINJAUAN PUSTAKA .......................................................................................7 2.1. Pengertian Audit............................................................................................... 7 2.2. Jenis Audit........................................................................................................ 8 2.3. Tipe Auditor ..................................................................................................... 9 2.4. Pengertian Audit Internal. .............................................................................. 11 2.5. Karakteristik Auditor Internal. ....................................................................... 12 2.6. Posisi Internal Audit di tengah Perusahaan .................................................... 13 2.7. Kode Etik. ...................................................................................................... 15 2.8. Standar Auditing yang Berlaku Umum .......................................................... 16 2.9. Komponen Pengendalian Internal .................................................................. 18 2.10. Pengertian Harga Pokok Produksi ............................................................... 18 2.11. Siklus Akuntansi Biaya ................................................................................ 19 2.12. Metode Pengumpulan Harga Pokok Produksi ............................................. 20 2.13. Metode Penentuan Harga Pokok Produksi................................................... 21 2.13.1. Full Costing .................................................................................. . 23 2.13.2. Variable costing ............................................................................ 25 2.14
Perbedaan Metode Harga Pokok Proses dan Metode Harga pokok Pesanan....... 27
2.15. Manfaat Informasi Harga Pokok Produksi................................................. 28 2.15.1 Manfaat informasi Harga Pokok Produk Per Pesanan ................... . 30
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2.15.2 Manfaat perhitungan harga pokok metode Harga Pokok Proses... . .30 2.16 Biaya Pabrik .................................................................................................. 31 2.16.1Biaya Bahan Langsung (Raw/Direct Material)................................ . 31 2.16.2Biaya Tenaga Kerja Langsung (Direct Labour)............................... . 32 2.16.3 Biaya Overhead Pabrik.....................................................................32 2.17 Biaya Produksi .............................................................................................. 33 2.18 Jenis Barang dalam perusahaan manufaktur. ............................................... 33 2.18.1 Bahan Baku.................................................................................... . 33 2.18.2 Bahan Pembantu............................................................................... 33 2.18.3 Barang dalam proses....................................................................... 34 2.18.4 Barang Jadi/Selesai..........................................................................34 2.19 Pengendalian Harga pokok produksi ........................................................... 34 2.19.1 Pengertian Pengendalian.............................................................. .... 34 2.19.2 Jenis-Jenis Pengendalian............................................................ ..... .34 2.19.3 Pengendalian Harga pokok produksi melalui Biaya Standar.......... 36 2.19.4 Biaya Bahan Baku Standar............................................................... 37 2.19.5 Biaya Tenaga Kerja langsung standar......................................... ..... 38 2.19.6 Biaya Overhead pabrik standar...................................................... 40 2.19.7 Varians Bahan Baku....................................................................... 41
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2.19.8 Manfaat dan Kelemahan Biaya Standar Dalam Pengendalian Biaya....... 42 2.19.9 Penyusunan standar........................................................................ .45 2.20. Pengertian Manajemen Produksi dan Operasi ............................................. 45 2.20.1 Pengertian Manajemen................................................................... 45 2.20.2 Pengertian produksi........................................................................ 46 2.20.3 Pengertian operasi.......................................................................... 46 2.20.4 Pengertian Manajemen Produksi dan Operasi:........................... .... 46 2.21 Tujuan Manajemen Operasi dan Manajemen Produksi ............................... 47 2.22 Tujuan Perencanaan Produksi. ..................................................................... 49 2.23 Persamaan Produksi dan Operasi ................................................................. 49 2.23.1 Barang dan jasa................................................................................ 49 2.24 Promorsi Penjualan ....................................................................................... 51 2.25 Hipotesis. ....................................................................................................... 51
BAB III Metodologi Penelitian....................................................................................... 52 3.1 Objek Penelitian. ............................................................................................. 52 3.2 Metode Penelitian............................................................................................ 52 3.3 Teknik Pengumpulan Data .............................................................................. 53
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BAB VI HASIL DAN PEMBAHASAN........................................................................ 57 4.1Gambar Industri Hilir Teh. ............................................................................... 57 4.2 Sejarah berdirinya Industri Hilir Teh PTPN VIII ........................................... 57 4.3 Maksud dan Tujuan Industri Hilir Teh ........................................................... 58 4.4 Visi dan Misi Teh Walini ................................................................................ 58 4.4.1Visi.................................................................................................... 58 4.4.2Misi................................................................................................... 58 4.5 Sub Unit Industri Hilir Teh ............................................................................. 59 4.6 Struktur Organisasi Industri Hilir Teh ........................................................... 59 4.7 Gambar Produk Walini ................................................................................... 60 4.7.1Produk-Produk IHT.......................................................................... . 60 4.8 Alur Proses Produksi ....................................................................................... 64 4.9 Biaya-Biaya dalam Industri Hilir Teh (IHT). ................................................. 64 4.10 Rumus Perhitungan Harga Pokok ................................................................. 66 4.11 Biaya-biaya produksi pada Teh Walini ......................................................... 67 4.12 Jumlah Produksi IHT .................................................................................... 69 4.13 Audit Program ............................................................................................... 74 4.14 SOP (Standard Operating Prosedur) ............................................................. 75 4.15 Kendala yang dialami Auditor pada saat melakukan audit ........................... 76
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4.16 Harga pokok produksi ................................................................................... 73 4.17 Pelaksana Audit Internal di IHT ................................................................... 76 4.18 Pelaksanaan audit ke IHT.............................................................................. 78 4.19 Perbandingan Biaya sebelum dan Setelah Audit .......................................... 79 4.20 Hasil Audit .................................................................................................... 81 4.21 Pemakaian Biaya standar Sebagai bentuk pengendalian HPP ..................... 81
BAB V KESIMPULAN DAN SARAN.......................................................................... 84 5.1
Kesimpulan. ............................................................................................... 84
5.2
Saran............................................................................................................ 85
DAFTAR PUSTAKA...................................................................................................... 87 LAMPIRAN ................................................................................................................... 89 RIWAYAT HIDUP......................................................................................................... 93
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DAFTAR GAMBAR
Halaman Gambar 2.1 Posisi Internal audit ditengah perusahaan. ............................................................................. 14 Gambar 2.2 Siklus Akuntansi Biaya. ........................................................................................................ 19 Gambar 2.3. Pengumpulan biaya menurut Metode Pesanan ..................................................................... 27 Gambar 2.4. Pengumpulan biaya menurut Metode Proses ........................................................................ 27
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DAFTAR TABEL
Halaman Tabel 2.1 Karakteristik Audit Internal dan Audit Eksternal ........................................................ 12 Tabel 2.2 Barang dan Jasa........................................................................................................... 50
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DAFTAR LAMPIRAN
Halaman Lampiran A
Program Audit......................................................................................... 88
Lampiran B
Daftar pertanyaan.................................................................................... 92
Lampiran C
Surat Penelitian Perusahaan................................................................... 93
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