ABSTRACT This study aimed to determine the role of standard costs of each element in the production control production costs at PT. Antam (Persero) Tbk. Collecting data in this study was conducted using descriptive and comparative methods. Objects used in this study is a company engaged in mining, namely PT. Antam (Persero) Tbk, which is located in the Western Promontory of Jakarta with the collection of data obtained through the financial statements presented by the company. Based on the results of data processing are known that the standard cost of materials, direct labor costs, and factory overhead costs play a role in controlling production costs shown by the increasingly narrowing the differences between these standards with the value actually happened. Keywords: Cost of goods manufactured, and control of goods manufactured cost.
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ABSTRAK Penelitian ini bertujuan untuk mengetahui peranan standar biaya dari tiap-tiap unsur produksi dalam mengendalikan biaya produksi pada PT. Antam (Persero) Tbk. Pengumpulan data dalam penelitian ini dilakukan dengan metode deskriptif dan metode komparatif. Objek yang digunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang pertambangan yaitu PT. Aneka Tambang (Persero) Tbk yang berlokasi di Tanjung Barat Jakarta dengan pengumpulan data yang didapat melalui laporan keuangan yang disajikan oleh perusahaan. Berdasarkan hasil pengolahan data diketahui bahwa standar biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik berperan dalam pengendalian biaya produksi yang ditunjukkan oleh semakin mengecilnya perbedaan antara standar-standar tersebut dengan nilai yang sesungguhnya terjadi. Kata-kata kunci: Harga pokok produksi, dan pengendalian harga pokok produksi.
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DAFTAR ISI
HALAMAN JUDUL...........................................................................................................i LEMBAR 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 ............................................................................................... 1 1.2 Identifikasi Masalah ....................................................................................... 3 1.3 Maksud dan Tujuan Penelitian....................................................................... 3 1.4 Kegunaan Penelitian ...................................................................................... 4
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ............................................................................................................ 5 2.1 Tinjauan Teoritis ............................................................................................ 5 2.1.1 Biaya .................................................................................................... 5
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2.1.1.1 Pengertian Biaya...................................................................... 5 2.1.1.2 Klasifikasi Biaya ..................................................................... 7 2.1.2 Biaya Produksi ................................................................................... 13 2.1.2.1 Pengertian Biaya Produksi .................................................... 13 2.1.2.2 Jenis-jenis Biaya Produksi..................................................... 14 2.1.3 Harga Pokok Produksi ....................................................................... 19 2.1.3.1 Pengertian Harga Pokok Produksi ......................................... 19 2.1.3.2 Fungsi Harga Pokok Produksi ............................................... 21 2.1.3.3 Metode Penentuan Harga Pokok Produksi ............................ 22 2.1.3.4 Metode Pengumpulan Harga Pokok ...................................... 24 2.1.3.5 Metode Harga Pokok Proses-Tanpa memperhitungkan persediaan produk dalam proses awal ................................. 30 2.1.3.6 Sistem Penentuan Harga Pokok Produksi ............................. 30 2.1.4 Pengendalian Biaya Produksi ............................................................ 31 2.1.4.1 Pengertian Pengendalian Biaya Produksi .............................. 31 2.1.4.2 Proses Pengendalian Biaya Produksi .................................... 32 2.1.4.2.1 Pengendalian Biaya Bahan Baku ............................ 32 2.1.4.2.2 Pengendalian Biaya Tenaga Kerja .......................... 32 2.1.4.2.3 Pengendalian Biaya Overhead Pabrik .................... 33 2.1.5 Manfaat Biaya Standar Dalam Pengendalian Biaya Produksi ........... 33 2.1.6 Pengendalian melalui Biaya Standar ................................................. 34 2.1.6.1 Definisi Biaya Standar........................................................... 34 2.1.6.2Manfaat Biaya Standar Dalam Pengendalian Biaya Produksi35 2.1.6.3 Kelemahan Biaya Srandar ..................................................... 36
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2.1.6.4 Prosedur Penentuan Biaya Standar........................................ 36 2.1.6.4.1 Biaya Bahan Baku Standar ..................................... 36 2.1.6.4.2 Biaya Tenaga kerja Standar .................................... 38 2.1.6.4.3 Biaya Overhead Pabrik Standar ............................. 39 2.1.6.5 Jenis Standar .......................................................................... 40
BAB III METODOLOGI PENELITIAN......................................................................... 42 3.1 Tempat dan Waktu Penelitian ...................................................................... 42 3.2 Jenis Penelitian............................................................................................. 44 3.3 Teknik Pengumpulan Data ........................................................................... 45 3.4 Metode Analisa Data.................................................................................... 45
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................................... 47 4.1 Data Penelitian ............................................................................................ 47 4.1.1 PT ANTAM (Persero) Tbk................................................................ 47 4.1.2 Sejarah PT ANTAM (Persero) Tbk................................................... 47 4.2 Struktur Organisasi PT ANTAM (Persero) Tbk .......................................... 52 4.3 Biaya Produksi PT. ANTAM (Persero) Tbk. .............................................. 56 4.3.1 Penetapan Biaya Bahan Baku Standar ............................................... 58 4.3.2 Penetapan Standar Biaya Tenaga Kerja ............................................. 59 4.3.3 Penetapan Standar Biaya Overhead Pabrik ....................................... 60 4.4 Harga Pokok Produksi ................................................................................. 62 4.4.1 Pengumpulan Harga Pokok Produksi ................................................ 62 4.4.2 Penentuan Harga Pokok Produksi...................................................... 62
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4.5 Pengendalian Biaya Produksi ...................................................................... 66 4.5.1 Proses Pengendalian Biaya Produksi ................................................. 66 4.6 Analisis Selisih Biaya Produksi ................................................................... 67 4.6.1 Analisis Selisih Biaya Bahan Baku ................................................... 67 4.6.2 Analisis Selisih Biaya Tenaga Kerja ................................................. 69 4.6.3 Analisis Selisih Biaya Overhead Pabrik ............................................ 70 4.7 Pencapaian Tujuan Pengendalian Biaya Produksi ....................................... 73
BAB V KESIMPULAN DAN SARAN........................................................................... 74 5.1 Kesimpulan .................................................................................................. 74 5.2 Saran ........................................................................................................... 76
DAFTAR PUSTAKA ...................................................................................................... 78 LAMPIRAN ..................................................................................................................... 80 DAFTAR RIWAYAT HIDUP ....................................................................................... 101
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DAFTAR TABEL
Tabel I Standar Biaya Bahan Baku Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) .................................................................................................... 59 Tabel II Standar Biaya Tenaga Kerja Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) ........................................................................................ 60 Tabel III Standar Biaya Overhead Pabrik Periode (Januari,Februari,Maret 2014) dan (April, Mei, Juni 2014) ........................................................................................ 61 Tabel IV Harga Pokok Produksi pada Periode (Januari,Februari,Maret 2014) ............. 62 Tabel V Harga Pokok Produksi Periode (April, Mei, Juni 2014). ................................. 63 Tabel VI Harga Pokok Produksi Periode (Juli, Agustus, September 2014). ................. 64 Tabel VII Hasil Perhitungan Selisih Biaya Bahan Baku Periode (Juli, Agustus, September 2014) .................................................................................................. 68 Tabel VIII Perhitungan Selisih Biaya Tenaga Kerja Periode (Juli, Agustus, September 2014) .................................................................................................................... 70 Tabel IX Selisih Biaya Overhead Pabrik Periode (Januari, Februari, Maret 2014) dan (April, Mei, Juni 2014) ........................................................................................ 71
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DAFTAR LAMPIRAN
Lampiran A Surat Persetujuan Ijin Penelitian ................................................................. 80 Lampiran B Laporan Keuangan ...................................................................................... 82
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DAFTAR GAMBAR
Gambar 1 Struktur Organisasi PT. ANTAM (Persero) Tbk. .......................................... 53
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