DAFTAR ISI
HALAMAN JUDUL ................................................................................................i SURAT PERNYATAAN KEASLIAN TA .............................................................ii HALAMAN PENGESAHAN ............................................................................... iii HALAMAN PERSEMBAHAN .............................................................................iv MOTTO ................................................................................................................... v KATA PENGANTAR ............................................................................................vi ABSTRAKSI ....................................................................................................... viii DAFTAR ISI ...........................................................................................................ix DAFTAR GAMBAR ........................................................................................... xiii DAFTAR TABEL .................................................................................................xiv
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I
PENDAHULUAN ............................................................................ 1
1.1 Latar belakang masalah...................................................................................... 1 1.2 Rumusan masalah .............................................................................................. 2 1.3 Batasan masalah ................................................................................................. 3 1.4 Tujuan penelitian ............................................................................................... 4 1.5 Manfaat penelitian ............................................................................................ 4 1.6 Sistematika penulisan......................................................................................... 5 ix
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II
KAJIAN PUSTAKA ........................................................................ 7
2.1 Pendahuluan ....................................................................................................... 7 2.2 Canting ............................................................................................................... 7 2.3 Konsep biaya .................................................................................................... 10 2.3.1 Pengertian biaya ........................................................................................... 10 2.3.2 Jenis-jenis biaya............................................................................................ 11 2.4 Sistem akuntansi tradisional ........................................................................... 14 2.4.1 Pengertian sistem akuntansi tradisional........................................................ 14 2.4.2 Kelemahan sistem akuntansi tradisional ...................................................... 15 2.5 Activity Based Costing (ABC) ......................................................................... 16 2.5.1 Falsafah ABC System .................................................................................... 16 2.5.2 Perkembangan ABC...................................................................................... 16 2.5.3 Pengertian ABC ............................................................................................ 17 2.6 Aktivitas ........................................................................................................... 17 2.7 Pemicu biaya (cost driver) .............................................................................. 21 2.7.1 Basis biaya .................................................................................................... 24 2.7.2 Kelompok biaya (cost pool) .......................................................................... 24 2.7.3 Pusat biaya (cost center) ............................................................................... 25 2.7.4 Prosedur pembebanan dua tahap pada ABC system ...................................... 25 2.8 Langkah-langkah mendesain sistem ABC ....................................................... 26 2.9 Manfaat menggunakan ABC system ................................................................ 29 2.10 Perbandingan sistem akuntansi tradisional dan ABC system ......................... 30 BAB
III
METODOLOGI PENELITIAN ..................................................... 33
3.1 Penentuan Objek penelitian ............................................................................ 33 x
3.2 Pembangunan Model ....................................................................................... 33 3.2.1 Perhitungan harga pokok produksi sistem tradisional .................................. 33 3.2.2 Perhitungan harga pokok produksi sistem ABC .......................................... 34 3.3 Pengumpulan data ............................................................................................ 35 3.4 Proses produksi ................................................................................................ 37 3.4.1 Proses produksi canting konvensional.......................................................... 38 3.4.2 Proses produksi canting elektrik ................................................................... 36 3.5 Pengolahan data dan analisis hasil ................................................................... 40 3.6 Hasil penelitian ................................................................................................ 41 3.7 Langkah-langkah penelitian ............................................................................. 41 BAB
IV
PENGUMPULAN DAN PENGOLAHAN DATA........................ 43
4.1 Objek penelitian ............................................................................................... 43 4.1.1 Sejarah berdirinya perusahaan ..................................................................... 43 4.1.2 Visi misi perusahaan ..................................................................................... 44 4.1.3 Tugas dan fungsi perusahaan ....................................................................... 44 4.2 Pengumpulan data ............................................................................................ 45 4.2.1 Data hasil produksi canting ........................................................................... 45 4.2.2 Total penggunaan bahan baku utama ............................................................ 46 4.2.3 Data biaya bahan baku pembantu ................................................................. 47 4.2.4 Data biaya tenaga kerja ................................................................................. 48 4.2.5 Data kebutuhan jam kerja ............................................................................. 48 4.2.6 Data biaya penyusutan alat ........................................................................... 49 4.2.7 Data biaya perawatan tungku ........................................................................ 49 4.2.8 Data biaya penyusutan gedung ..................................................................... 49 xi
4.2.9 Data biaya bahan bakar arang ....................................................................... 50 4.2.10 Luas lantai produksi .................................................................................... 50 4.2.11 Data biaya overhead .................................................................................... 51 4.2.12 Total biaya utama ........................................................................................ 51 4.3 Pengolahan data ............................................................................................... 52 4.3.1 Perhitungan HPP dengan sistem akuntansi ................................................... 52 4.3.2 Perhitungan HPP dengan sistem ABC .......................................................... 54 BAB
V
PEMBAHASAN ............................................................................ 64
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VI
KESIMPULAN DAN SARAN ...................................................... 66
6.1 Kesimpulan ..................................................................................................... 66 6.2 Rekomendasi ................................................................................................... 67
DAFTAR PUSTAKA LAMPIRAN
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Daftar Gambar
Gambar 3.1 Diagram Alir Proses Pembuatan Canting Tradisional ....................... 37 Gambar 3.2 Diagram Alir Proses Pembuatan Canting Elektrik............................. 38 Gambar 3.3 Diagram Alir Kerangka Penelitian ..................................................... 42
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Daftar Tabel
Tabel 4.1 Hasil Produksi ........................................................................................ 45 Tabel 4.2 Data jumlah Bahan Baku Utama (canting konvensional) ...................... 46 Tabel 4.3 Data jumlah Bahan Baku Utama (canting elektrik) ............................... 46 Tabel 4.4 Data Jumlah Pemakaian Plat pada bulan November 2008 .................... 47 Tabel 4.5 Biaya Bahan Baku Pembantu pada Bulan November 2008................... 47 Tabel 4.6 Data Biaya Tenaga Kerja Langsung pada November 2008 ................... 48 Tabel 4.7 Data Biaya Tenaga kerja Tidak Langsung pada November 2008 ........ 48 Tabel 4.8 Data kebutuhan Jam Kerja Alat pada November 2008 .......................... 48 Tabel 4.9 Data Penyusutan Alat............................................................................. 49 Tabel 4.10 Biaya Perawatan Tungku ..................................................................... 49 Tabel 4.11 Data Biaya Penyusutan Gedung........................................................... 50 Tabel 4.12 Data Biaya Bahan Bakar ...................................................................... 50 Tabel 4.13 Luas Lantai Produksi ........................................................................... 50 Tabel 4.14 Total Biaya Overhead .......................................................................... 51 Tabel 4.15 Total Biaya Utama pada November 2008............................................ 51 Tabel 4.16 Perhitungan Tarif Overhead Pabrik Tarif Tunggal .............................. 52 Tabel 4.17 Pembebanan BOP pada November 2008 ............................................. 52
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Tabel 4.18 Perhitungan HPP Sistem Tradisonal November 2008 ......................... 53 Tabel 4.19 Harga Pokok Produksi November 2008 Sistem Tradisional.................54 Tabel 4.20 Jenis Konsumsi Biaya Overhead Pabrik................................................55 Tabel 4.21 Rasio Konsumsi dan Ukuran Konsumsi Minggu I November 2008 ... 56 Tabel 4.22 Rasio Konsumsi dan Ukuran Konsumsi Minggu II November 2008 .. 56 Tabel 4.23 Rasio Konsumsi dan Ukuran Konsumsi Minggu III November 2008. 56 Tabel 4.24 Rasio Konsumsi dan Ukuran Konsumsi Minggu IV November 2008 56 Tabel 4.25 Total Biaya Berdasar Kategori Aktivitas ............................................. 58 Tabel 4.26 Kelompok Biaya Setiap Pemicu Biaya ................................................ 59 Tabel 4.27 Tarif Kelompok Tingkat Unit (Unit Level Activities) .......................... 60 Tabel 4.28 Tarif Kelompok Tingkat Batch (Batch Level Activities) ..................... 60 Tabel 4.29 Tarif Kelompok Tingkat Produk (Product Level Activities)................ 60 Tabel 4.30 Tarif Kelompok Tingkat Fasilitas (Facility Level Activities) .............. 60 Tabel 4.31 BOP Tiap Cost Pool Untuk Minggu I November 2008....................... 61 Tabel 4.32 BOP Tiap Cost Pool Untuk Minggu II November 2008 ..................... 61 Tabel 4.33 BOP Tiap Cost Pool Untuk Minggu III November 2008 .................... 62 Tabel 4.34 BOP Tiap Cost Pool Untuk Minggu IV November 2008 .................... 62 Tabel 4.35 HPP Per Unit November 2008 ............................................................. 63
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Tabel 4.36 Harga Pokok Produksi November 2008 Sistem ABC ......................... 63
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