ABSTRAK
Berkembangnya suatu perusahaan mengakibatkan kompleksnya aktivitas usaha yang dijalankan, sehingga menuntut perusahaan untuk meningkatkan kinerja secara efisien dan efektif. Perusahaan harus mampu menghasilkan produk berkualitas baik yang dapat menciptakan daya saing di pasaran dan mengakibatkan terjadinya peningkatan laba.Tetapi tidak hanya kualitas produk, perusahaan perlu memperhatikan biaya-biaya yang digunakan dalam memproduksi produk tersebut untuk menghindari terjadinya kerugian ataupun penerimaan laba yang tidak maksimal akibat penggunaan biaya yang berlebih. Salah satu hal yang perlu diperhatikan mengenai biaya adalah perhitungan dan penentuan harga pokok produksi terutama dalam perusahaan yang memproduksi barang berdasarkan pesanan. Untuk perusahaan yang memproduksi barang berdasarkan pesanan dibutuhkan metode perhitungan harga pokok yang tepat yaitu Job Order Costing Method. Dalam metode ini biaya-biaya dipisahkan secara jelas untuk dapat menghitung harga pokok produksi dengan mudah, dimana biaya-biaya yang dipisahkan tersebut akan dibebankan pada tiap pesanan sehingga perhitungan dapat lebih efektif. Hal ini dapat membantu manajemen dalam mengambil suatu keputusan bisnis yang tepat. Tujuan dari penelitian ini adalah untuk mengetahui apakah penerapan metode Job Order Costing dapat meningkatkan efisiensi dan efektivitas perusahaan.metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif komparatif. Hasil penelitian menunjukkan bahwa dengan menggunakan metode Job Order Costing yang benar dan tepat akan meningkatkan efisiensi dan efektifitas perusahaan. Kata-kata kunci: Job order costing method, efisiensi, dan efektivitas
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ABSTRACT
The developing of one company results the complexity of the running business, this urged the company to increase the company to improve their efficiency and efectivity. The company must be able to produce a good quality product that can create the competitiveness in the market and result the increasing profit. The company must pay attention to not only the quality of the product but also the cost used in production so that they can avoid the loss or even the profit which is not too maximumly gained because of the over cost. One of the most things that they need to pay attention is the calculation and the production final cost, especially for those who produce the products based on order. For this typical of company, the basic price method is needed that is Job Order Costing Method. In this method the cost are seperated clearly to calculate the basic cost of production easily, where the cost will be burden to each order so that the calculation can be more effective. This can help the management in taking the correct business decision. The aim of this research is to know whether the Job Order Costing application can increase the effeciency and the company effectivity. The analysis method used in this research is the comparative descriptive analysis. The research result shows that by using the Job Order Costing in a correct way, it will increase the efficiency and the company effectivity. Keywords: Jor order costing method, efficiency and effectivity
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DAFTAR ISI
Halaman HALAMAN JUDUL..................................................................................................... i HALAMAN PENGESAHAN ...................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ....................................................... iii SURAT PERNYATAAN PUBLIKASI LAPORAN PENELITIAN ......................... iv KATA PENGANTAR ................................................................................................. v ABSTRAK ............................................................................................................ vii ABSTRACT ........................................................................................................... viii DAFTAR ISI ............................................................................................................. ix DAFTAR GAMBAR .................................................................................................. xi DAFTAR TABEL ...................................................................................................... xii DAFTAR LAMPIRAN ............................................................................................. xiii BAB I PENDAHULUAN ............................................................................................ 1 1.1 Latar Belakang ............................................................................................. 1 1.2 Rumusan Masalah........................................................................................ 4 1.3 Tujuan Penelitian ......................................................................................... 4 1.4 Manfaat Penelitian ....................................................................................... 5 1.5 Waktu dan Tempat Penelitian...................................................................... 6 1.6 Jadwal Penelitian ......................................................................................... 7 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN ............................... 8 2.1 Kajian Pustaka ............................................................................................. 8 2.1.1Job Order Costing Method .................................................................... 8 2.1.1.1 Pengertian Job Order Costing Method ...................................... 8 2.1.1.2 Karakteristik Perusahaan ........................................................... 9 2.1.1.3 Karakteristik Job Order Costing Method ................................ 10 2.1.1.4 Job Order Costing Sheet .......................................................... 10 2.1.1.5 Labor Time Ticket .................................................................... 11 2.1.1.6 Sistem Perhitungan Biaya Berdasarkan Pesanan di Perusahaan Jasa ...................................................................... 11 2.1.1.7 Pencatatan secara Akuntansi .................................................... 12 2.1.2 Efisisensi dan Efektivitas ................................................................... 14 2.1.2.1 Pengertian Efisiensi ................................................................. 14 2.1.2.2 Pengertian Efektivitas .............................................................. 15 2.1.3 Akuntansi Biaya ................................................................................. 16 2.1.3.1 Pengertian Akuntansi Biaya ..................................................... 16 2.1.3.2 Fungsi Akuntansi Biaya ........................................................... 16 2.1.3.3 Peranan Akuntansi Biaya ......................................................... 17 2.1.3.4 Objek Biaya ............................................................................. 18 2.1.4 Biaya .................................................................................................. 18 2.1.4.1 Pengertian Biaya ...................................................................... 18 2.1.4.2 Klasifikasi Biaya ...................................................................... 19 2.1.5 Biaya Produksi ................................................................................... 21 2.1.5.1 Pengertian Biaya Produksi ....................................................... 21
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2.1.5.2 Elemen Biaya Produksi ............................................................ 22 2.1.5.2.1 Biaya Bahan Baku .......................................................... 22 2.1.5.2.2 Biaya Tenaga Kerja ........................................................ 22 2.1.5.2.3 Biaya Overhead Pabrik .................................................. 23 2.1.6 Harga Pokok Produksi ....................................................................... 24 2.1.6.1 Pengertian Harga Pokok Produksi ............................................ 24 2.1.6.2 Tujuan Harga Pokok Produksi ................................................. 24 2.1.6.3 Sistem Penetapan Harga Pokok Produksi ................................ 25 2.1.6.4 Metode Perhitungan Harga Pokok Produksi ............................ 26 2.1.6.5 Metode Pengumpulan Harga Pokok Produksi ......................... 27 2.1.7 Penelitian Terdahulu .......................................................................... 28 2.2 Rerangka Pemikiran .................................................................................. 33 BAB III METODE PENELITIAN............................................................................. 36 3.1 Jenis Penelitian .......................................................................................... 36 3.2 Populasi dan Sampel Penelitian ................................................................. 36 3.3 Definisi Operasionalisasi Variable ............................................................ 37 3.4 Teknik Pengumpulan Data ........................................................................ 39 3.5 Teknik Analisis Data ................................................................................. 40 BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 42 4.1 Hasil Penelitian .......................................................................................... 42 4.1.1 Objek Penelitian .................................................................................. 42 4.1.2 Sejarah Perusahaan ............................................................................. 42 4.1.3 Pengelompokkan Biaya ..................................................................... 43 4.1.3.1 Biaya Bahan Baku .................................................................... 43 4.1.3.2 Biaya Tenaga Kerja ................................................................. 43 4.1.3.3 Biaya Overhead Pabrik (Biaya Produksi Tidak Langsung) ..... 45 4.1.4 Analisis Pesanan Sablon ..................................................................... 46 4.1.4.1 Biaya Bahan Baku Untuk Pesanan Sablon ............................... 48 4.1.4.2 Biaya Tenaga KerjaUntuk Pesanan Sablon ............................. 50 4.1.4.3 Biaya Overhead Pabrik Untuk Pesanan Sablon ....................... 52 4.1.4.4 Harga Pokok Produksi Untuk Pesanan Sablon ........................ 54 4.1.5 Analisis Pesanan Bordir ...................................................................... 55 4.1.4.1 Biaya Bahan Baku Untuk Pesanan Bordir ................................ 56 4.1.4.2 Biaya Tenaga KerjaUntuk Pesanan Bordir .............................. 57 4.1.4.3 Biaya Overhead Pabrik Untuk Pesanan Bordir........................ 59 4.1.4.4 Harga Pokok Produksi Untuk Pesanan Bordir ......................... 60 4.2 Pembahasan ................................................................................................ 62 BAB V KESIMPULAN DAN SARAN ..................................................................... 71 5.1 Kesimpulan ................................................................................................. 71 5.2 Saran ........................................................................................................... 74 DAFTAR PUSTAKA ................................................................................................ 76 LAMPIRAN ............................................................................................................ 78 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ........................ 82
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DAFTAR GAMBAR
Gambar 2.1
Halaman Rerangka Pemikiran ........................................................................... 33
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DAFTAR TABEL
Tabel 1.1 Tabel 2.1 Tabel 2.2 Tabel 3.1 Tabel 4.1 Tabel 4.2 Tabel 4.3 Tabel 4.4
Halaman Jadwal Penelitian .................................................................................. 7 Perbedaan Job Order Costing Method dan Process Costing Method 28 Penelitian Terdahulu........................................................................... 29 Definisi Operasionalisasi Variabel ..................................................... 38 Biaya Bahan Baku Untuk Pesanan 4000 Sablon Superwhite (Berdasarkan Perhitungan Perusahaan) ............................................. 48 Biaya Bahan Baku Untuk Pesanan 4000 Sablon Superwhite (Berdasarkan Perhitungan Penulis) .................................................... 49 Biaya Bahan Penolong Untuk Pesanan 4000 Sablon Superwhite (Berdasarkan Perhitungan Penulis) .................................................... 49 Biaya Bahan Baku Untuk Pesanan 2500 bordir (Berdasarkan Perhitungan Perusahaan) .................................................................... 56
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DAFTAR LAMPIRAN
Halaman Nota/faktur yang berhubungan dengan pesanan ........................................................ 79 Surat persetujuan penelitian perusahaan .................................................................... 81
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