ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk mengetahui analisis penerapan metode job order costing dalam menentukan harga pokok produk pada CV Jaya Jaya Mekar, yang memproduksi sweater rajut. Perusahaan melakukan produksinya berdasarkan pesanan dari pelanggan. Penelitian ini lebih memfokuskan pada produk sweater rajut yang berjenis Raglan Long Sleeve. Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan metode job order costing dalam menentukan harga pokok produksi, tetapi penerapannya masih belum tepat sesuai dengan teori. CV Jaya Mekar dalam mengakumulasikan dan mengelompokan biaya-biaya produksi masih kurang tepat, karena tidak sesuai dengan pengelompokkan yang seharusnya. Perusahaan memasukan biaya bahan penolong ke dalam kelompok perhitungan biaya bahan baku, kemudian perusahaan tidak melakukan pemisahaan kelompok biaya tenaga kerja langsung dan biaya tenaga kerja tidak langsung. Perusahaan juga tidak mengelompokkan biaya-biaya lain ke dalam kelompok perhitungan biaya overhead pabrik . Seharusnya perusahaan memasukkan biaya bahan penolong, biaya tenaga kerja tidak langsung, dan biaya lain-lain ke dalam kelompok biaya overhead pabrik. Dan sebaiknya perusahaan juga melakukan pemisahan kelompok biaya tenaga kerja langsung dan biaya tenaga kerja tidak langsung. Dalam perhitungan harga pokok produk yang dilakukan perusahaan masih kurang tepat. Perusahaan dalam menentukan harga pokok produksi mengakumulasikan biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik, dan biaya lain-lain. Seharusnya dalam menentukan harga pokok produksi perusahaan mengakumulasikan biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Perusahaan dalam mengakumulasikan biaya produksi tidak dicatat pada catatan job order cost sheet, karena memiliki catatan pembukuan tersendiri. Sebaiknya dalam mencatat setiap pesanan perusahaan menggunakan catatan job order cost sheet, agar pencatatan dapat lebih cermat dan dapat mengurangi tingkat kesalahan. Kata kunci: job order costing, harga pokok produksi.
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Universitas Kristen Maranatha
ABSTRACT
This research is done in order to know the analysis of application of job order costing method in establishing cost of the product at CV Jaya Mekar, which produces knit sweaters. The process of producing in the company is completed by costumers’ requests. This research is more to focus on the knit sweaters of Raglan Long Sleeve type. The result of the research shows that the company has been applying job order costing method in establishing cost of product but the application has not exactly fit the theory yet. CV Jaya Mekar has not exactly fit in accumulating and grouping the cost of product because it is not accordance with the proper grouping way. The company groups auxiliary material costs into raw material costs group, the company does not distinct both direct labor costs and indirect labor costs afterward. The company also does not group miscellaneous costs into factory overhead costs group. The company should group auxiliary material costs, indirect labor costs and miscellaneous costs into factory overhead costs. Moreover, the company should distinct both direct labor costs and indirect labor costs. The company has not been exact yet in accumulating the cost of good manufacture. In establishing the cost of good manufacture, the company accumulates the raw material costs, labor costs, factory overhead costs and miscellaneous costs. On the other hand, the company should accumulate raw material costs, indirect labor costs and factory overhead costs. The company does not note cost of the product on job order cost sheet because it has its own journal notes. The company should use job order cost sheet in noting each order in order to make it accurate and can decrease mistakes. Key words: job order costing, cost of good manufacture
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Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL ................................................................................................. i HALAMAN PENGESAHAN ................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ..................................................... iii KATA PENGANTAR ............................................................................................... iv ABSTRAK ................................................................................................................. vi ABSTRACT ................................................................................................................ vii DAFTAR ISI ............................................................................................................ viii DAFTAR GAMBAR ................................................................................................. xi DAFTAR TABEL......................................................................................................xii DAFTAR LAMPIRAN.............................................................................................xiii
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 DAN KERANGKA PEMIKIRAN ............................ 5 2.1 Kajian Pustaka ......................................................................................... 5 2.1.1 Pengertian Biaya ............................................................................ 6 2.1.2 Klasifikasi Biaya ............................................................................ 6 2.1.3 Biaya Produksi ............................................................................... 11 2.1.4 Metode Pengumpulan Biaya .......................................................... 13
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2.1.5 Metode Harga Pokok Pesanan (Job Order Costing) ..................... 14 2.1.6 Metode Penentuan Harga Pokok Produksi ..................................... 18 2.1.7 Perhitungan Biaya Overhead.......................................................... 19 2.1.8 Selisih Biaya Overhead .................................................................. 21 2.2 Kerangka Pemikiran ................................................................................. 22
BAB III METODE PENELITIAN ............................................................................ 24 3.1 Objek Penelitian ....................................................................................... 24 3.1.1 Sejarah Singkat Perusahaan............................................................24 3.1.2 Struktur Organisasi........................................................................ 25 3.2 Metode Penelitian yang Digunakan ......................................................... 29 3.2.1 Teknik Pengumpulan Data..............................................................31 3.2.2 Jenis Penelitian................................................................................32
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ........................................... 34 4.1 Hasil Penelitian ........................................................................................ 34 4.1.1 Kegiatan Perusahaan ...................................................................... 34 4.1.2 Hasil produksi ................................................................................ 35 4.1.3 Analisis Job Order Costing yang Ditetapkan Perusahaan .............. 36 4.1.4 Perhitungan Harga Pokok Produk Menurut Perusahaan.................38 4.2 Pembahasan.............................................................................................. 44 4.2.1 Perhitungan Menurut Penulis ......................................................... 44 4.2.2 Analisis Penulis .............................................................................. 50
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BAB V SIMPULAN DAN SARAN ........................................................................ 55 5.1 Simpulan .................................................................................................. 55 5.2 Saran ........................................................................................................ 56 DAFTAR PUSTAKA ................................................................................................ 58 LAMPIRAN ............................................................................................................... 60 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ....................... 66
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Universitas Kristen Maranatha
DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Pemikiran ............................................................................... 23 Gambar 3.1 Struktur Organisasi.................................................................................26
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DAFTAR TABEL
Halaman Tabel 4.1 Biaya Bahan Baku...................................................................................... 39 Tabel 4.2 Biaya Tenaga Kerja.................................................................................... 39 Tabel 4.3 Biaya Overhead Pabrik .............................................................................. 41 Tabel 4.4 Biaya Lain-lain........................................................................................... 42 Tabel 4.5 Biaya Bahan Baku Menurut Penulis .......................................................... 45 Tabel 4.6 Biaya Tenaga Kerja Langsung Menurut Penulis ....................................... 46 Tabel 4.7 Biaya Overhead Pabrik Menurut Penulis .................................................. 47
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DAFTAR LAMPIRAN Halaman Lampiran 1 Cardigan ................................................................................................ 60 Lampiran 2 Raglan Long Sleeve................................................................................61 Lampiran 3 Kangaroo Pocket ................................................................................... 62 Lampiran 4 Baby boys v neck vest............................................................................63 Lampiran 5 Surat Penelitian Perusahaan...................................................................64 Lampiran 6 Struktur Organisasi CV Jaya Mekar......................................................65
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