DAFTAR ISI Halaman ABSTRAK ............................................................................................................ vi KATA PENGANTAR .......................................................................................... vii DAFTAR ISI……………………………………………………………………. ix DAFTAR GAMBAR ............................................................................................ xi DAFTAR TABEL…………………………………………………………….... xiii BAB I PENDAHULUAN ..................................................................................... 1 1.1 Latar Belakang ..................................................................................... 1 1.2 Perumusan Masalah ............................................................................. 4 1.3 Batasan Masalah .................................................................................. 4 1.4 Tujuan .................................................................................................. 5 1.5 Sistematika Penulisan .......................................................................... 5 BAB II. LANDASAN TEORI ............................................................................. 7 2.1 Perusahaan Industri .............................................................................. 7 2.2 Metode Pengumpulan Data ................................................................. 7 2.3 Biaya .................................................................................................... 9 2.4 Harga Pokok Produksi ......................................................................... 10 2.5 Biaya Standar ....................................................................................... 12 2.6 Penentuan Biaya Standar ..................................................................... 15 2.7 Depresiasi (Penyusutan) ...................................................................... 18 2.8 Laba ..................................................................................................... 20 BAB III. METODE PENELITIAN ...................................................................... 22 3.1 Sistematika Penelitian .......................................................................... 22 3.1.1 Identifikasi Masalah .................................................................. 23 3.1.2 Metode Pengumpulan Data ....................................................... 24 3.2 Desain dan Analisis Pengembangan Model ........................................ 27 3.2.1 Penentuan Komponen Biaya ..................................................... 29 3.2.2 Penentuan Harga Standar Dari Setiap Komponen Biaya .......... 32 3.2.3 Pembuatan Model Worksheet Untuk Menentukan Harga Pokok Produksi Standar ....................................................................... 34
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3.3 Uji Coba Perhitungan Harga Pokok Produksi Standar ......................... 35 3.4 Penyusunan Laporan............................................................................. 36 BAB IV. HASIL DAN PEMBAHASAN ............................................................. 37 4.1 Hasil Penelitian ..................................................................................... 37 4.1.1 Penentuan Komponen Biaya ..................................................... 37 4.1.2 Penentuan Harga Standar .......................................................... 52 4.1.3 Pembuatan Model Worksheet ................................................... 77 4.1.4 Uji Coba Penentuan Harga Pokok Produksi Standar ................ 80 4.2 Pembahasan Hasil Penelitian ................................................................ 91 BAB V. PENUTUP.............................................................................................101 5.1 Kesimpulan..........................................................................................101 5.2 Saran....................................................................................................102 DAFTAR PUSTAKA…………………………………………………………..103
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DAFTAR GAMBAR Halaman Gambar 1.1 Grafik Omset Penjualan CV. Lintas Nusa ....................................... 3 Gambar 2.1 Data Biaya Bahan Baku .................................................................... 11 Gambar 2.2 Data Biaya Tenaga Kerja Langsung.................................................. 12 Gambar 3.1 Prosedur Penelitian Penentuan Harga Pokok Produksi Standar........ 22 Gambar 3.2 Tahapan Proses Penentuan Harga Pokok Produksi Standar Berdasarkan Harga Standar di CV. Lintas Nusa.............................. 28 Gambar 3.3 Tahapan Proses Penentuan Komponen Biaya ................................... 29 Gambar 3.4 Tahapan Proses Penentuan Harga Standar ....................................... 32 Gambar 3.5 Tahapan Proses Pembuatan Model Worksheet Untuk Menentukan Harga Pokok Produksi Standar ........................................................ 34 Gambar 4.1 Tahapan Proses Penentuan Komponen Biaya ................................... 37 Gambar 4.2 Tahapan Proses Pengidentifikasian Data Biaya ................................ 38 Gambar 4.3 Data Kegiatan Operasional................................................................ 40 Gambar 4.4 Kegiatan Operasional Produksi Untuk Mencetak Buku ................... 41 Gambar 4.5 Kegiatan operasional produksi untuk mencetak brosur .................... 41 Gambar 4.6 Kegiatan operasional produksi untuk mencetak karton .................... 42 Gambar 4.7 Kegiatan operasional produksi untuk mencetak kalender ................. 43 Gambar 4.8 Data Item Biaya Bahan Baku ............................................................ 44 Gambar 4.9 Data Item Biaya Tenaga Kerja Langsung ......................................... 45 Gambar 4.10 Data Item Biaya Overhead Pabrik .................................................. 46 Gambar 4.11 Tahapan proses pengidentifikasian item biaya................................ 47 Gambar 4.12 Komponen Biaya Bahan Baku Kertas............................................. 49 Gambar 4.13 Komponen Biaya Tenaga Kerja Langsung ..................................... 50 Gambar 4.14 Komponen Biaya Overhead Pabrik................................................. 51 Gambar 4.15 Tahapan Proses Penentuan Harga Standar ...................................... 52 Gambar 4.16 Tahapan Proses Pembuatan Model Worksheet Untuk Menentukan Harga Pokok Produksi Standar ............................................................................. 79 Gambar 4.17 Data Tebal Bahan Baku Kertas ....................................................... 85 Gambar 4.18 Data Ukuran Bahan Baku Kertas .................................................... 85
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Gambar 4.19 Penentuan Total Biaya Overhead Pabrik ........................................ 92
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DAFTAR TABEL
Tabel 1.1 Data Omset Penjualan CV. Lintas Nusa ............................................... 2 Tabel 3.1 Tahap Observasi.................................................................................... 25 Tabel 3.2 Tahapan Dalam Menentukan Harga Pokok Produksi Standar .............. 35 Tabel 4.1 Kuantitas Standar Biaya Bahan Bahan Baku Kertas ............................ 54 Tabel 4.2 Penentuan Harga Standar Biaya Bahan Baku Kertas ........................... 56 Tabel 4.3 Penentuan Harga Standar Biaya Bahan Baku Kertas Duplex .............. 58 Tabel 4.4 Harga Tinta per Lembar ....................................................................... 59 Tabel 4.5 Kuantitas Standar Biaya Bahan Baku Tinta ......................................... 59 Tabel 4.6 Penentuan Harga Standar Bahan Baku Tinta ....................................... 61 Tabel 4.7 Kuantitas Biaya Bahan Baku Plat ......................................................... 62 Tabel 4.8 Penentuan Harga Standar Biaya Bahan Baku Plat ................................ 64 Tabel 4.9 Kuantitas Standar Biaya Tenaga Kerja Langsung ................................ 66 Tabel 4.10 Jam Mesin Dalam Penentuan Harga Standar Biaya Tenaga Kerja Langsung ............................................................................................................... 66 Tabel 4.11 Penentuan Harga Standar Biaya Tenaga Kerja Langsung .................. 68 Tabel 4.12 Kuantitas Standar Biaya Overhead Pabrik .......................................... 69 Tabel 4.13 Rata-rata Kapasitas Jam Mesin per Jam ............................................. 70 Tabel 4.14 Rincian Biaya Overhead Pabrik Variabel dan Tetap .......................... 70 Tabel 4.15 Penentuan Harga Standar Biaya Listrik Pada Biaya Overhead Pabrik
............................................................................................................................... 72 Tabel 4.16 Rincian Biaya Listrik Variabel dan Tetap .......................................... 72 Tabel 4.17 Penentuan Biaya LIstrik Variabel dan Tetap ...................................... 73 Tabel 4.18 Penentuan Harga Standar Biaya Tenaga Kerja Tidak Langsung Dalam Biaya Overhead Pabrik ......................................................................................... 73 Tabel 4.19 Penentuan Harga Standar Biaya Pemakaian Mesin Dalam Biaya Overhead Pabrik ................................................................................................... 75 Tabel 4.20 Penentuan Harga Standar Biaya Pajak Bumi Dan Bangunan Dalam Biaya Overhead Pabrik ......................................................................................... 76
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Tabel 4.21 Penentuan Harga Standar Biaya Bahan Pembantu Dalam Biaya Overhead Pabrik ................................................................................................... 76 Tabel 4.22 Tahapan dalam menentukan harga pokok produksi ............................ 78 Tabel 4.23 Penentuan Harga Pokok Produksi Standar.......................................... 79 Tabel 4.24 Data Customer..................................................................................... 81 Tabel 4.25 Perhitungan Kuantitas Standar Bahan Baku Kertas ............................ 81 Tabel 4.26 Perhitungan Harga Standar Bahan Baku Standar ............................... 82 Tabel 4.27 Perhitungan Total Biaya Bahan Baku Standar Kertas ........................ 84 Tabel 4.28 Penentuan Kuantitas Standar Biaya Bahan Baku Tinta ...................... 84 Tabel 4.29 Harga per Lembar Tinta ...................................................................... 85 Tabel 4.30 Perhitungan Biaya Desain Untuk Setiap Tinta ................................... 85 Tabel 4.31 Penentuan Kuantitas Standar Biaya Bahan Baku Plat ........................ 86 Tabel 4.32 Perhitungan Harga Standar Bahan Baku Plat ..................................... 87 Tabel 4.33 Perhitungan Total Biaya Bahan Baku Standar Plat ............................ 87 Tabel 4.34 Penentuan Kuantitas Standar Biaya Tenaga Kerja Langsung ............. 88 Tabel 4.35 Perhitungan Harga Standar Biaya Tenaga Kerja Langsung................ 89 Tabel 4.36 Perhitungan Total Harga Pokok Produksi Standar ............................. 91 Tabel 4.37 Hasil Perhitungan Harga Pokok Produksi Standar ............................. 92 Tabel 4.38 Perhitungan Kuantitas Standar Bahan Baku Kertas ............................ 95 Tabel 4.39 Perhitungan Harga Standar Bahan Baku Standar ............................... 96 Tabel 4.40 Perhitungan Total Biaya Bahan Baku Standar Kertas ........................ 96 Tabel 4.41 Penentuan Kuantitas Standar Biaya Bahan Baku Tinta ...................... 97 Tabel 4.42 Harga per Lembar Tinta ...................................................................... 97 Tabel 4.43 Perhitungan Biaya Desain Untuk Setiap Tinta ................................... 98 Tabel 4.44 Penentuan Kuantitas Standar Biaya Bahan Baku Plat ........................ 98 Tabel 4.45 Perhitungan Harga Standar Bahan Baku Plat ..................................... 99 Tabel 4.46 Perhitungan Total Biaya Bahan Baku Standar Plat ............................ 99
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