Alfayedh, Muhammad Lailmufti (2022) Analisis Penetapan Harga Pokok Produksi dengan Metode Absorption Costing pada UMKM Sumber Rejeki. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Harga pokok produksi merupakan dasar bagi perusahaan untuk menentukan harga jual produknya, oleh karena itu harga produksi harus dihitung dengan tepat agar perusahaan tidak mengalami kerugian dan memperoleh laba yang maksimal. Penelitian dilakukan pada UMKM Sumber Rejeki, salah satu UMKM di Kabupaten Tulungagung yang bergerak di bidang bahan makanan pokok, yaitu gula merah. Penelitian bertujuan untuk mengetahui komponen biaya yang menjadi penyusun biaya produksi UMKM Sumber Rejeki, mengetahui penghitungan harga pokok produksi menggunakan absorption costing, dan melakukan analisis perbandingan harga pokok produksi menggunakan absorption costing terhadap harga pokok produksi yang ditetapkan oleh UMKM Sumber Rejeki. Metode yang digunakan dalam penelitian ini adalah wawancara, studi kepustakaan dengan cara mempelajari materi dari beberapa sumber referensi, dan studi langsung ke lapangan untuk mengumpulkan data. Hasil dari penelitian dan perhitungan menunjukkan bahwa harga pokok produksi yang dihitung dengan metode absorption costing lebih tinggi daripada harga pokok produksi berdasarkan perhitungan dari UMKM Sumber Rejeki. Perbedaan perhitungan tersebut disebabkan karena terdapat biaya tidak langsung yang tidak dimasukkan oleh UMKM Sumber Rejeki dalam perhitungan harga pokok produksinya./ The cost of production is the basis for the company to determine the selling price of its product, therefore the cost of production must be calculated correctly so that the company does not suffer loss and obtain maximum profit. The research was conducted on Sumber Rejeki UMKM, one of the UMKM in Tulungagung Regency which is engaged in the staple food ingredient, namely brown sugar. This study aims to determine the cost components that make up the production costs of UMKM Sumber Rejeki, to determine the calculation of the cost of production using absorption costing, and to perform a comparative analysis of the cost of production using absorption costing against the cost of production set by the Sumber Rejeki UMKM. The methods used in this research are interviews, literature study by studying material from several reference sources, and direct field studies to collect data. The results of the research and calculations show that the cost of production calculated using the absorption costing method is higher than the cost of production based on the calculation of the Sumber Rejeki UMKM. The difference in the calculation is because there are indirect costs that are not included by the Sumber Rejeki UMKM in the calculation of the cost of production.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | The cost of production, absorption costing, direct material cost, direct labor cost, indirect cost, harga pokok produksi, absorption costing, biaya bahan baku langsung, biaya tenaga kerja langsung, biaya tidak langsung |
| 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: | 30 Oct 2023 03:42 |
| Last Modified: | 30 Oct 2023 03:42 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2142 |
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