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 of between standard order cost and actual cost, and (c) variance order cost still in limit manajement control of cost production. This research in effect in CV.YramaWidya Printing Permai street 28 number 97/100 Bandung. Data source was taken primer data and sekunder data. This research use variance analyze for determine gain or loss between standard cost and actual cost and the data collected were processed using SPSS Statistical Packages for the Social Sciences with deskriptif analyze precentage. The purpose uji t-test for consideration standard cost and actual cost still in limit control. This result is (1) job order costing method is not, (2) existence favorable variance and unfavorable variance between standard cost and actual cost, and (3) variance still limit manajement control of cost production.
Keyword : job order costing method , cost production control
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Universitas Kristen Maranatha
ABSTRAK Studi ini meneliti peranan metode job order costing dalam pengendalian biaya produksi. Tujuan penelitian adalah untuk mengetahui (a) perusahaan telah menerapkan metode job order costing, (b) varians yang terjadi antara biaya standar pesanan dengan biaya realisasi, dan (c) varians biaya pesanan yang terjadi masih dalam batas pengendalian manajemen terhadap biaya produksi.
Penelitian ini
dilakukan di percetakan CV.Yrama Widya jl.Permai 28 No.97/100 Bandung. Sumber data yang dipakai data primer dan data sekunder. Penelitian ini menggunakan analisis varians untuk mengetahui keuntungan dan kerugian antara biaya standard an biaya realisasi dan pengolahan datanya menggunakan SPSS 16.0 Statistical Packages for the Social Sciences beserta analisis deskriftip presentasenya. Tujuan uji t untuk membandingkan apakah biaya standard an biaya realisasi masih dalam batas pengendalian. Hasil penelitian adalah (1) tidak ada penerapan metode job order costing, (2) adanya varians favorable dan unfavorable antara biaya standar dengan biaya realisasi, dan (3) varians yang terjadi masih dalam batas pengendalian mananjemen.
Kata kunci : job order costing method , pengendalian biaya 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........................................................................................... xiii DAFTAR TABEL................................................................................................ xiv DAFTAR LAMPIRAN....................................................................................... xv
BAB I PENDAHULUAN.................................................................................... 1 1.1.
Latar belakang penelitian.........................................................................
1.2.
1 Identi
fikasi masalah.................................................................................. 1.3.
3 Maks
ud dan Tujuan penelitian............................................................... 1.4.
3 Kegu
naan penelitian.................................................................................
4
BAB II TINJAUAN PUSTAKA......................................................................... 5
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2.1.
Land asan Teori.........................................................................................
5
2.1.1. Pengertian Biaya............................................................................5 2.2.
Biaya Produksi.........................................................................................
7
2.2.1. Pengertian Biaya Produksi.............................................................7 2.2.2. Unsur – unsur Biaya Produksi.......................................................8
2.3.
2.2.2.1.
Biaya Bahan Langsung......................................................9
2.2.2.2.
Biaya Tenaga Kerja Langsung…………………………..10
2.2.2.3.
Biaya Produksi Tidak Langsung………………………...10
Prosedur
Akumulasi
Biaya
Produksi………………………………..….13 2.3.1. Prosedur Akumulasi Biaya Proses (Process Costing)…………...14 2.3.2. Prosedur Akumulasi Biaya Pesanan (Job Order Costing)………15 2.3.2.1.
Karateristik Job Order Costing…………………………..17
2.3.2.2.
Job Order Cost Sheet………..…………………………...18
2.3.2.3.
Manfaat Job Order Costing Method……………………..21
2.3.2.4.
Keuntungan dan Kelemahan Job Order Costing Method…………………………………………………...22
2.4.
Konsep Pengendalian…………….……………………………………..23
2.4.1. Pengendalian Biaya ……….…………………………………….24 2.4.2. Hal – hal yang perlu dalam Pengendalian Biaya………………...24
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Daftar Isi
2.5.
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Analisis Varians………………………………………………………...25
2.6.
Penelitian terdahulu…………………………………………………….29
2.7.
Kerangka Pemikiran…………………………………………………....33
2.7.1. Peranan Metode Job Order Costing pada Pengendalian Biaya Produksi…………………………………………………..34 BAB III METODOLOGI PENELITIAN......................................................... 37 3.1.
Meto de Penelitian....................................................................................37
3.1.1. Objek Penelitian………….……………………………………..37 3.1.2. Sumber Data……………………………………………………..38 3.1.3. Teknik Pengumpulan Data…………………………….………...38 3.1.4. Operasional Variabel…………………………………………….39 3.2.
Pengola han dan Analisis Data............................................................….40
3.2.1. Metode Analisis Data…………………………………………....40 3.2.2. Analisis Varians……………………………………………….....41 3.2.3. Uji Hipotesis……………………………………………………..44 3.2.4. Analisis Deskriptif……………………………………………….46 BAB IV HASIL PENELITIAN DAN PEMBAHASAN................................... 47 4.1.
Sejar ah Singkat CV.Yrama Widya...........................................................
47
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4.1.1. Struktur Organisasi dan Uraian Tugas..........................................49 4.1.1.1.
Struktur Organisasi…………..…………………………..49
4.1.1.2.
Uraian Tugas……………………………………………..51
4.1.2. Proses Produksi pada CV.Yrama Widya.......................................55 4.2.
Hasil Penelitian…………………………………………………………58
4.2.1. Sistem Perhitungan Harga Pokok..................................................58 4.2.2. Proses Penentapan Standar Biaya Produksi……………………..60 4.2.2.1.
Bahan Baku Langsung…………………………………...60
4.2.2.2.
Tenaga Kerja Langsung………………………………….61
4.2.2.3.
Overhead Pabrik…………………………………………62
4.2.3. Proses Analisis Varians………………………………………….62 4.2.3.1.
Analisis Varians Bahan Baku Langsung………………...63
4.2.3.2.
Analisis Varians Tenaga Kerja Langsung……………….65
4.2.3.3.
Analisis Varians Overhead Pabrik…………………….....68
4.2.4. Uji Pengendalian Biaya Produksi………………………..............68 4.3.
Pemb ahasan / Implikasi Manajerial………………………….................72
BAB V KESIMPULAN DAN SARAN.............................................................. 74 5.1.
Kesi mpulan...............................................................................................
5.2.
74 Saran
.........................................................................................................
75
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DAFTAR PUSTAKA.......................................................................................... 77 LAMPIRAN......................................................................................................... 79 DAFTAR RIWAYAT HIDUP PENULIS......................................................... 82
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DAFTAR GAMBAR Halaman Gambar 2.1
Skema Kerangka Pemikiran...........................................................36
Gambar 4.1
Bagan Struktur Organisasi............................................................. 50
Gambar 4.2
Bagan Proses Produksi...................................................................56
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DAFTAR TABEL Halaman Tabel I
Perbedaan metode Harga Pokok Produksi dan Harga Pokok Proses....................................................................... 14
Tabel II
Penelitian Terdahulu...................................................................... 31
Tabel III
Standar Bahan Baku.......................................................................60
Tabel IV
Tarif Upah Tenaga Kerja Setiap Produksi.................................... 61
Tabel V
Overhead Pabrik……………….................................................... 61
Tabel VI
Analisis Varians Rata – Rata Harga Bahan Baku Langsung.............................................................................. 63
Tabel VII
Tarif Tenaga Kerja Langsung........................................................ 66
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DAFTAR LAMPIRAN Halaman Lampiran A
Uji t Film Isi ............................................................................... 69
Lampiran B
Uji t Film Cover........................................................................... 70
Lampiran C
Uji t Plat Isi……………………………………………………….71
Lampiran D
Uji t Tenaga Kerja………………………………………………...71
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