Analisis Penerapan Process Costing dalam Penentuan Harga Pokok Produksi pada UMKM Bima Nampu

Hakim, Muhammad Fakhrul Afnan (2022) Analisis Penerapan Process Costing dalam Penentuan Harga Pokok Produksi pada UMKM Bima Nampu. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak UMKM Bima Nampu adalah salah satu produsen daun talas kering di Kabupaten Wonosobo. Ada tiga jenis daun talas yang diolah, yaitu daun nampu, kajar, dan beneng. Produksi dilakukan secara massal dan dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis perbandingan penentuan harga pokok produksi menurut UMKM dengan harga pokok produksi menurut metode process costing. Pengumpulan data dilakukan dengan metode studi literatur, wawancara, dan observasi di tempat produksi UMKM Bima Nampu. Data yang dikumpulkan merupakan pengeluaran UMKM selama bulan September hingga Oktober 2021. Hasil penelitian menunjukkan adanya perbedaan harga pokok produksi. Menurut UMKM Bima Nampu harga pokok produksi per unit daun nampu dan kajar sebesar Rp14.791,15, sedangkan jika menurut metode process costing, harga pokok produksi untuk daun nampu dan kajar adalah Rp15.069,13, serta untuk daun beneng sebesar Rp13.361,66. Perbedaan ini disebabkan oleh perubahan komponen biaya overhead, yaitu perhitungan ulang biaya listrik dan penambahan komponen biaya penyusutan peralatan dan mesin. Selain itu, terdapat nilai persediaan awal produk nampu dan kajar yang dibebankan pada bulan Oktober. Penelitian ini dapat dijadikan sebagai pertimbangan dalam menghitung harga pokok produksi agar lebih akurat sehingga UMKM dapat mengetahui produk mana yang pembebanan biayanya terlalu tinggi atau terlalu rendah. / UMKM Bima Nampu is one of the producers of dried taro leaves in Wonosobo regency. There are three types of processed taro leaves, namely nampu, kajar, and beneng leaves. Production is carried out on a mass and sustainable basis. This study aims to analyze the comparison of the determination of the cost of goods manufactured according to UMKM with the cost of production according to the process costing method. Data was collected by using literature studies, interviews, and observations at the UMKM Bima Nampu. The data collected is the expenditure of UMKM during September to October 2021. The results of the study show that there are differences in the cost of goods manufactured. According to the UMKM Bima Nampu, the cost of goods manufactured per unit of nampu and kajar leaves is Rp14.791,15, while according to the process costing method, the cost of production for nampu and kajar leaves is Rp15.069,13, and for beneng leaves, it is Rp13.361,66. This difference is caused by changes in the components of overhead costs, namely recalculation of electricity costs and the addition of components of equipment and machinery depreciation costs. In addition, there is an beginning inventory value of nampu and kajar products which was charged in October. This research can be used as a consideration in calculating the cost of production to be more accurate so that UMKM Bima Nampu can find out which products are charged too high or too low.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: process costing, daun talas, harga pokok produksi, process costing, taro leaves, cost of goods manufactured
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 04 Jul 2023 01:43
Last Modified: 04 Jul 2023 01:43
URI: http://eprints.pknstan.ac.id/id/eprint/1737

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