ABSTRAK Penelitian ini bertujuan untuk mengetahui penentuan harga pokok produksi dengan menggunakan metode job order costing. CV. X menerapkan metode job order costing dalam mengumpulkan biaya produksinya.. Pertama, dalam mengumpulkan biaya bahan baku, dengan selalu mengikuti perkembangan harga bahan baku, maka perhitungan biaya bahan bakunya sangat baik. Lalu, dalam perhitungan biaya tenaga kerja langsung, perusahaan telah menetapkan kebijakan sendiri untuk mengumpulkan biayanya. Sedangkan dalam perhitungan biaya overhead pabrik perusahaan tidak memasukkan semua unsur biaya yang membangun biaya overhead pabrik tersebut. Dari hasil pembahasan, terdapat beberapa perbaikan diantaranya dalam mengumpulkan biaya tenaga kerja langsung sebaiknya perusahaan menggunakan tarif yang telah ditentukan dan dalam perhitungan biaya overhead pabrik sebaiknya perusahaan memasukkan seluruh unsur-unsur biaya yang membangun biaya overhead pabrik. Kata-kata kunci: Harga pokok produksi, metode job order costing, biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik.
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ABSTRACT T
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CV. X apply job order costing methods in collecting the cost of production. First, the cost of collecting raw materials, always follow the development of raw material prices, the calculation of the cost of raw materials is very good. Then, in the calculation of direct labor costs, the company has set its own policies for collecting the fee. While the company's manufacturing overhead cost calculation does not include all elements of the cost to build the plant overhead costs. From the discussion, there are some improvements in collecting them direct labor costs should companies use predetermined rates and in calculating the company's factory overhead costs should include all cost elements that build factory overhead costs. o
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Keywords: Cost of good manufacture, job order costing method, costs of raw materials, labor costs, factory overhead costs.
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DAFTAR ISI Halaman HALAMAN JUDUL........................................................................................
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HALAMAN PENGESAHAN........................................................... ..............
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SURAT PERNYATAAN KEASLIAN SKRIPSI............................. ...............
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KATA PENGANTAR....................................................................... ...............
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ABSTRACT........................................................................................................
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ABSTRAK........................................................................................................
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DAFTAR ISI....................................................................................................
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DAFTAR GAMBAR........................................................................................
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DAFTAR TABEL.............................................................................................
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BAB I PENDAHULUAN................................................................................
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1.1 Latar Belakang................................................................................
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1.2 Identifikasi Masalah........................................................................
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1.3 Maksud Dan Tujuan Penelitian.......................................................
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1.4 Kegunaan Penelitian........................................................................
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BAB II KAJIAN PUSTAKA...........................................................................
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2.1 Akuntansi Biaya...............................................................................
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2.1.1 Pengertian Akuntansi Biaya..............................................
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2.1.2 Tujuan Akuntansi Biaya....................................................
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2.2 Pengertian Dan Penggolongan Biaya...............................................
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2.2.1 Pengertian Biaya................................................................
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2.2.2 Penggolongan Biaya..........................................................
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2.2.2.1 Biaya Tetap.........................................................
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2.2.2.2 Biaya Variabel....................................................
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2.2.2.3 Biaya Semi Variabel...........................................
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2.3 Metode Pengumpulan Harga Pokok Produksi.....................................
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2.3.1 Metode Harga Pokok Pesanan..............................................
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2.3.2 Metode Harga Pokok Proses.................................................
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2.4 Sistem Akuntansi Biaya.......................................................................
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2.4.1 Sistem Biaya Yang Ditentukan Dimuka...............................
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2.4.2 Sistem Biaya Historis Atau Sebenarnya...............................
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2.5 Metode Penentuan Harga Pokok Produksi..........................................
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2.5.1 Full Costing..........................................................................
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2.5.2 Variable Costing...................................................................
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2.5.3 Perbedaan Full Costing Dengan Variable Costing...............
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2.6 Job Order Costing................................................................................ 24 2.6.1 Karakteristik Job Order Costing Method.............................
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2.6.2 Manfaat Job Order Costing Method.....................................
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2.6.3 Keuntungan Dan Kelemahan Job Order Costing Method....
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2.6.4 Prosedur Akuntansi Biaya Pada Metode Job Order Costing. 32 2.6.4.1 Prosedur Akuntansi Biaya Bahan Baku.................
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2.6.4.2 Prosedur Akuntansi Biaya Tenaga Kerja...............
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2.6.4.3 Prosedur Akuntansi Biaya Overhead Pabrik.......... 36 2.7 Pengertian, Tujuan, Dan Unsur-unsur Harga Pokok Produksi............
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2.7.1 Pengertian Harga Pokok Produksi........................................
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2.7.2 Tujuan Harga Pokok Produksi..............................................
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2.7.3 Unsur-unsur Yang Mempengaruhi Harga Pokok Berdasarkan Pesanan............................................................
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2.8 Peranan Metode Job Order Costing Dalam Menentukan Harga Pokok Produksi.....................................................................
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Bab 3 Objek Dan Metodologi Penelitian...............................................................
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3.1 Objek Penelitian...................................................................................
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3.1.1 Sejarah Perusahaan...............................................................
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3.1.2 Struktur Organisasi...............................................................
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3.2 Metodologi Penelitian..........................................................................
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3.3 Teknik Pengumpulan Data..................................................................
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3.4 Analisis Terhadap Data Yang Dikumpulkan.......................................
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Bab 4 Hasil Penelitian Dan Pembahasan...............................................................
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4.1 Hasil Penelitian....................................................................................
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4.1.1 Aktivitas Perusahaan.............................................................
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4.1.2 Proses Produksi.....................................................................
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4.2 Sistem Perhitungan Biaya Yang Dilakukan CV. X.............................
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4.2.1 Analisis Perhitungan Biaya Bahan Baku..............................
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4.2.2 Analisis Perhitungan Biaya Tenaga Kerja Langsung...........
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4.2.3 Analisis Perhitungan Biaya Overhead Pabrik.......................
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4.3 Kalkulasi Harga Pokok Produksi.........................................................
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4.3.1 Kalkulasi Harga Pokok Produksi Taksiran...........................
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4.3.2 Kalkulasi Harga Pokok Produksi Sebenarnya......................
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4.4 Pembahasan.......................................................................................... 73 4.4.1 Penentuan Harga Pokok Produksi.........................................
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4.4.1.1 Penentuan Biaya Bahan Baku................................
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4.4.1.2 Penentuan Biaya Tenaga Kerja Langsung.............
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4.4.1.3 Penentuan Biaya Overhead Pabrik......................... 75 4.4.2 Manfaat Job Order Costing Dalam Menetapkan Harga Pokok Produksi..........................................................
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Bab 5 Kesimpulan Dan Saran................................................................................
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5.1 Kesimpulan..........................................................................................
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5.2 Saran....................................................................................................
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DAFTAR PUSTAKA............................................................................................
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RIWAYAT HIDUP...............................................................................................
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DAFTAR GAMBAR Halaman Gambar 1
Struktur Organisasi CV. X..................................................................50
Gambar 2
Proses Penelitian Studi Kasus.............................................................54
Gambar 3
Proses Dari Awal Kesepakatan Hingga Akhir Produksi.....................56
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DAFTAR TABEL Halaman Tabel I
Perbedaan Karakteristik Metode Harga Pokok Pesanan Dan Metode Harga Pokok Proses.........................................17
Tabel II
Ukuran Dan Tambahan Biaya Jaket...................................................58
Tabel III
Jumlah Bahan Baku Masing-masing Produk......................................59
Tabel IV
Upah Masing-masing Golongan.........................................................63
Tabel V
Bahan Penolong Masing-masing Produk............................................64
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