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PENGHARGAAN Segala puji dan syukur penulis panjatkan ke hadirat Allah SWT yang telah dan selalu melimpahkan rahmat dan hidayah-Nya sehingga penulis dapat menyelesaikan penyusunan skripsi ini.pada kesempatan ini penulis sampaikan ucapan terima kasih dan penghargaan yang sebesarbesarnya kepada : 1. Keluargaku tercinta ; orangtuaku, mamaku tercinta dan seluruh saudaraku tercinta 2. Dr. Sutarman, M,Sc selaku Dekan FMIPA USU, Prof Tulus Selaku Ketua Jurusan Matematika FMIPA USU, Drs. Gim Tarigan, M.Si selaku dosen Pembimbing I, Drs. Pasukat Sembiring, M.Si selaku dosen pembimbing II, Drs. Djakria Sebayang, M.Si selaku dosen pembanding I, dan
Drs. Djenda Djujur Ginting, M.S selaku dosen
pembanding II 3. Para pimpinan dan seluruh staf pegawai di penerbit USU Press Universitas Sumatera Utara terkhusus bang Faisal Batubara 4. Seluruh teman dan kolega di Universitas Sumatera Utara.
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ABSTRAK
Pengendalian biaya produksi diperlukan agar efisiensi biaya dapat dicapai, dimana kontrol terhadap efisiensi biaya produksi dapat dilakukan dengan menggunakan analisis varians. Permasalahan dalam penelitian ini yaitu (1) Bagaimanakah tingkat efisiensi biaya produksi pada penerbit USU Press Universitas Sumatera Utara? dan (2) Bagaimanakah varians biaya produksi dan penyebab varians biaya produksi pada penerbit USU Press Universitas Sumatera Utara? Penelitian ini merupakan penelitian kuantitatif dengan variabel kajian (1) biaya bahan baku, (2) biaya tenaga kerja langsung dan (3) biaya overhead pabrik. Metode pengumpulan data yaitu wawancara dan dokumentasi. Data yang terkumpul dianalisis dengan analisis deskriptif persentase, analisis Statistical Quality Control , Kruskal Wallis test dan analisis varians (selisih). Berdasarkan analisis deskriptif persentase, tingkat efisiensi biaya produksi untuk buku terbitan dan buku non terbitan maupun tingkat efisiensi total biaya produksi buku menunjukkan adanya perbedaan, namun setelah dianalisis dengan Statistical Quality Control biaya bahan baku, biaya tenaga kerja langsung, biaya overhead pabrik baik biaya overhead pabrik variabel maupun tetap masih berada pada daerah in control . Dari analisis Kruskal Wallis test diperoleh hasil bahwa H hiting < H tabel yaitu 0,067 < 5,991. . Oleh karena itu, tidak ada perbedaan yang signifikan antara varians biaya produksi buku tahun 2008-2010 sehingga dapat disimpulkan bahwa biaya produksi buku tahun 2008-2010 efisien. Dari analisis varians diketahui bahwa selisih biaya bahan baku disebabkan selisih harga, selisih biaya tenaga kerja langsung disebabkan selisih efisiensi upah langsung, dan selisih biaya overhead pabrik disebabkan selisih terkendalikan dan selisih volume. Dari kesimpulan di atas, saran yang dapat disampaikan yaitu penetapan standar biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik hendaknya lebih cermat dan meninjau standar secara periodik agar selalu up to date .
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ABSTRACT Production cost control is necessary in order to achieve cost efficiencies, where control of the efficiency of the production cost can be done with using analysis of variance. Problems in this study is (1) How does the efficiency of production costs at USU Press University of North Sumatra ? (2) How is the variance of production costs and causes variance of production costs at USU Press University North Sumatra ? This study is a quantitative research study with a variable (1) cost of raw materials (2) direct labor costs (3) factory overhead costs. Data collection methods are interviews and documentation. the data collected were analyzed with descriptive analysis percentages, Statistical analysis Quality Control, Kruskal Wallis test and analysis of variance (difference). Based on descriptive analysis of the percentage, the efficiency of production costs soft porridge and porridge for red and total cost efficiency level molten metal production showed a difference, but when analyzed by Statistical Quality Control of raw material costs, direct labor costs, costs either factory overhead and variable factory overhead costs would still be the area in control From analysis of Kruskal Wallis test obtained results that H hiting < H tabel ; 0.067 < 5.991. Therefore, there was no significant difference between the variance of production costs in 20082010 so that the molten metal can concluded that the cost of efficient production years 20082010 porridge. from the analysis variance is known that the difference in cost of raw materials due to the difference in price, the difference direct labor costs due to the difference in the efficiency of direct wages, and difference due to the difference in factory overhead cost control and the difference in volume From the above conclusions, suggestions can be submitted that the determination standard cost of materials, direct labor costs and factory overhead costs should be more careful and review the standards periodically to keep up to date.
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Daftar Isi
Halaman PERSETUJUAN .............................................................................................................................. i PERNYATAAN ............................................................................................................................. ii PENGHARGAAN ......................................................................................................................... iii ABSTRAK ..................................................................................................................................... iv ABSTRACT.................................................................................................................................... v DAFTAR ISI.................................................................................................................................. vi DAFTAR TABEL ........................................................................................................................ viii DAFTAR GAMBAR ..................................................................................................................... ix DAFTAR LAMPIRAN ................................................................................................................... x BAB I PENDAHULUAN 1.1. Latar Belakang ................................................................................................................... 1 1.2. Perumusan Masalah ........................................................................................................... 4 1.3. Pembatasan Masalah .......................................................................................................... 5 1.4. Penegasan Istilah................................................................................................................ 5 1.5. Tujuan Penelitian ............................................................................................................... 6 1.6. Kontribusi Penelitian ......................................................................................................... 6 BAB II LANDASAN TEORI 2.1. Pengertian Analisis Varians ............................................................................................... 7 2.2. Pengertian Kontrol Efisiensi Biaya Produksi .................................................................... 9 2.3. Pendekatan Penyelidikan Penyimpangan Biaya .............................................................. 10 2.4. Kerangka Berpikir............................................................................................................ 12 2.5. Hipotesis .......................................................................................................................... 14
BAB III METODE PENELITIAN 3.1.Jenis Penelitian.................................................................................................................. 15 3.2. Populasi dan Sampel ........................................................................................................ 15 3.2.1.
Populasi ............................................................................................................ 15
3.2.2.
Sampel .............................................................................................................. 15
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3.2.3.
Teknik Sampling .............................................................................................. 15
3.3.Variabel Penelitian ............................................................................................................ 16 3.4.Metode Pengumpulan Data ............................................................................................... 17 3.4.1.
Metode Wawancara .......................................................................................... 17
3.4.2.
Metode Dokumentasi........................................................................................ 17
3.5.Metode Analisis Data........................................................................................................ 18 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Hasil Penelitian ................................................................................................................ 24 4.1.1.
Penyajian Data .................................................................................................. 26
4.1.2.
Analisis Data .................................................................................................... 31
4.1.3.
Pengujian Hipotesis .......................................................................................... 49
4.2. Pembahasan .................................................................................................................... 50 BAB V PENUTUP 5.1.Kesimpulan ....................................................................................................................... 56 5.2.Saran ................................................................................................................................. 56 DAFTAR PUSTAKA ................................................................................................................... 58
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DAFTAR TABEL Halaman Tabel 1.1. Tabel 3.1. Tabel 4.1. Tabel 4.2. Tabel 4.3. Tabel 4.4 Tabel 4.5. Tabel 4.6. Tabel 4.7. Tabel 4.8. Tabel 4.9. Tabel 4.10 Tabel 4.11
Biaya Produksi Penerbit USU Press Universitas Sumatera Utara Tahun 2008-2010 ....................................................................................................... 3 Tabel Variabel, Definisi Operasional dan Indikator ................................................ 16 Jumlah Produksi Buku Tahun 2008, 2009, dan 2010 .............................................. 26 Komposisi Bahan Baku Rata-Rata Produk Buku Tiap Edisi .................................. 26 Tingkat Efisiensi Biaya Produksi Buku Terbitan .................................................... 31 Tingkat Efisiensi Biaya Produsksi Buku Non Terbitan........................................... 32 Tingkat Efisiensi Total Biaya Produksi Buku ......................................................... 34 Selisih Harga Bahan Baku Tahun 2008-2010 ......................................................... 41 Selisih Kuantitas Bahan Baku Tahun 2008-2010 .................................................... 42 Selisih Tarif Upah Langsung Tahun 2008-2010 ..................................................... 44 Selisih Efisiensi Upah Langsung Tahun 2008-2010 ............................................... 45 Selisih Terkendalikan Tahun 2008-2010 ................................................................. 47 Selisih Volume Tahun 2008-2010 ........................................................................... 48
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DAFTAR GAMBAR Halaman Gambar 2.1. Kerangka Berpikir .................................................................................................. 13 Gambar 4.1. Control Chart Biaya Bahan baku............................................................................. 36 Gambar 4.2. Control Chart Biaya Tenaga Kerja Langsung ......................................................... 37 Gambar 4.3 Control Chart Biaya Overhead Pabrik...................................................................... 38 Gambar 4.4 Control Chart Biaya Overhead Pabrik Tetap .......................................................... 39 Gambar 4.5 Control Chart Biaya Overhead Pabrik Variabel ...................................................... 40
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DAFTAR LAMPIRAN Halaman Lampiran 1.
Lampiran 2.
Lampiran 3. Lampiran 4. Lampiran 5. Lampiran 6. Lampiran 7. Lampiran 8. Lampiran 9. Lampiran 10. Lampiran 11. Lampiran 12. Lampiran 13. Lampiran 14. Lampiran 15. Lampiran 16. Lampiran 17.
Standar Harga Beli Bahan Baku Produk Buku Tahun 2008-2010 dan Realisasi Harga Beli Produk Buku Tahun 2008-2010 .................................................................................................. 59 Komposisi Bahan Baku Rata-Rata Produk Buku Tiap Edisi, Standar Jam Kerja, dan Standar Tarif Upah Langsung Per jam Tahun 2008-2010 .................................................................... 60 Pembelian Bahan Baku Buku Terbitan dan Buku Non terbitan............................ 61 Pemakaian Bahan Baku Buku Terbitan dan Buku Non Terbitan.......................... 62 Anggaran Biaya Overhead Pabrik Tahun 2008-2010 Dan Biaya Overhead Pabrik Tahun 2008-2010 .................................................... 63 Tarif Biaya Overhead Pabrik tahun 2008-2010 .................................................... 64 Perhitungan Efisiensi Biaya Produksi Buku Terbitan ........................................... 65 Perhitungan Efisiensi Biaya Produksi Buku Non Terbitan ................................... 66 Perhitungan Efisiensi Total Biaya Produksi Buku ................................................ 67 Analisis SQC Biaya Bahan Baku .......................................................................... 68 Analisis SQC Biaya Tenaga Kerja Langsung ....................................................... 69 Analisis SQC Biaya Overhead Pabrik ................................................................... 70 Analisis Biaya Overhead Pabrik Tetap ................................................................. 71 Analisis SQC Biaya Overhead Pabrik Variabel .................................................... 72 Data Biaya Standar Produk buku Terbitan dan Non Terbitan .............................. 73 Data Biaya Sesungguhnya Produk Buku Terbitan dan Non Terbitan ................... 74 Kruskall Wallis Test Total Biaya Produksi Buku ................................................. 75
