ANALISIS PERHITUNGAN OPERATING INCOME PADA PT PUTRA JAYA NANAS

Ningrum, Widya (2022) ANALISIS PERHITUNGAN OPERATING INCOME PADA PT PUTRA JAYA NANAS. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Tujuan dari penelitian ini adalah untuk melakukan analisis perhitungan operating income dengan menggunakan metode full costing. Perhitungan operating income berpengaruh terhadap pencapaian laba. Penelitian ini menggunakan metode kualitatif deskriptif dengan objek PT Putra Jaya Nanas. PT Putra Jaya Nanas masih menggunakan pencatatan akuntansi yang masih sederhana dan menggunakan basis kas dalam melakukan pembukuan. Produk yang diambil sebagai objek penelitian di karya tulis ini ialah produk karton 120ml dan karton 150ml. Hasil Penelitian menunjukkan bahwa perhitungan harga pokok produksi per produk dengan metode full costing menghasilkan nilai yang lebih kecil dibandingkan perhitungan menurut perusahaan. Selain itu, perhitungan operating income dengan metode full costing lebih kecil dibandingkan menurut perusahaan. Hal ini dikarenakan terdapat perbedaan dalam pembebanan biaya ke harga pokok produksi seperti beban penyusutan, biaya pengiriman, dan biaya gaji bagian pemasaran. Kata kunci: full costing, operating income, harga pokok produksi Abstract The purpose of this study is to analyze the calculation of operating income using the full costing method. The calculation of operating income affects the achievement of profit. This study uses a descriptive qualitative method with the object of PT Putra Jaya Nanas. PT Putra Jaya Nanas still uses simple accounting records and uses a cash basis for bookkeeping. The product taken as the object of research is 120ml cartons dan 150ml cartons. The results showed that the calculation of the cost of production with the full costing method resulted in a smaller value than the calculation according to the company. In addition, the calculation of operating income using the full costing method is smaller than according the company. This is because there are differences in the assignment of costs to the cost of production such as depreciation expense, shiping costs, and marketing departement salaries. Keywords: full costing, operating income, cost of production

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