Analisis Perhitungan HPP Ikan

HANIMAWAN, SIMON (2022) Analisis Perhitungan HPP Ikan. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini mengambil studi kasus pada UMKM Yekafish Farm yang merupakan perusahaan manufaktur di bidang perikanan. Penelitian ini bertujuan untuk menentukan harga pokok produksi salah satu produknya, yaitu ikan Corydoras. Dikarenakan tidak adanya perhitungan harga pokok produksi oleh Yekafish Farm sendiri, mereka mengikuti harga pasar sebagai acuannya. Penelitian ini bertujuan untuk menentukan HPP ikan Corydoras menggunakan teori akuntansi biaya. Oleh karena itu penulis melakukan perhitungan menggunakan metode full costing dan direct costing dan mencari tahu dampaknya terhadap laporan laba rugi. Hasil penelitian menunjukkan bahwa metode full costing memiliki nilai HPP yang lebih besar daripada metode direct costing. Perbedaan tersebut disebabkan oleh perhitungan HPP menggunakan metode full costing memasukkan unsur biaya tetap ke dalam perhitungan HPP, sedangkan metode direct costing memasukkan unsur biaya variabel. Perbedaan tersebut mengakibatkan laba bersih pada metode full costing lebih kecil daripada metode direct costing./ This research takes a case study at UMKM Yekafish Farm which is a manufacturer company for the fishery. This research has an objective to determine the precise of cost of goods one of the products, the product is Corydoras fish. Because Yekafish Farm did not make cost of goods of it’s product, they were following market price as the reference. This research have an objective to determine cost of goods corydoras fish using cost accountant theory. Therefore, writer make a calculation using full costing method and direct costing method and looking for the impact to the income statement. The result is full costing method has the higher cost of goods than direct costing. This difference is due to full costing method is include fixed cost to the calculation of cost of goods, whereas direct costing include variable cost. The difference make the income of the full costing method being smaller than direct costing methode.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: cost of goods manufactured, full costing method, direct costing method, harga pokok produksi, metode full costing, metode direct costing.
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: 08 Aug 2023 07:37
Last Modified: 08 Aug 2023 07:37
URI: http://eprints.pknstan.ac.id/id/eprint/1844

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