PENERAPAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA UMKM DUA PUTRA

YAQIN, DIMAS AINUL (2022) PENERAPAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA UMKM DUA PUTRA. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Harga pokok produksi merupakan pengeluaran seluruh biaya dalam melakukan proses produksi dan membebankannya pada produk yang dihasilkan oleh perusahaan. Terdapat dua metode yang digunakan, yaitu process costing dan job order costing. Penelitian ini dilakukan pada UMKM (usaha mikro, kecil, dan menengah) Kerajinan Dua Putra yang bergerak di bidang kerajinan tradisional. Tujuan dari penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi pada UMKM Kerajinan Dua Putra dan membandingkan dengan perhitungan harga pokok produksi menurut metode job order costing. Teknik pengumpulan data dilakukan melalui wawancara dan observasi langsung pada objek penelitian berdasarkan data penjualan bulan Desember 2021. Berdasarkan hasil penelitian yang telah dilakukan, dapat disimpulkan bahwa terdapat perbedaan antara perhitungan harga pokok produksi menurut UMKM Kerajinan Dua Putra dengan perhitungan menurut metode job order costing. Perbedaan tersebut dikarenakan Kerajinan Dua Putra hanya memasukkan biaya bahan baku langsung, sedangkan untuk biaya tenaga kerja langsung, dan biaya utilitas tidak dibebankan secara langsung pada produknya. Hal tersebut mengakibatkan harga yang ditetapkan oleh Kerajinan Dua Putra lebih rendah daripada harga menurut metode job order costing. /The cost of production is the expenditure of all costs in the production process and imposes it on the products produced by the company. There are two methods used, namely process costing and job order costing. This research was conducted on MSMEs (micro, small, and medium) Kerajinan Dua Putra which is engaged in traditional crafts. The purpose of this study was to determine the calculation of the cost of production at the Kerajinan Dua Putra MSME and compare it with the calculation of the cost of production according to the job order costing method. Data collection techniques were carried out through interviews and direct observation on the object of research based on sales data for December 2021. Based on the results of the research that has been carried out, it can be concluded that there is a difference between the calculation of the cost of production according to the Kerajinan Dua Putra MSME and the calculation according to the job order costing method. The difference is because Kerajian Dua Putra only includes direct material costs, while direct labor costs and utility costs are not charged directly to the product. This resulted in the price set by Kerajinan Dua Putra was lower than the price according to the job order costing method.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: : harga pokok produksi, metode job order costing, pembebanan biaya, Kerajinan Dua Putra,cost of goods manufactured, job order costing method, cost assignment
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62301 Diploma IV Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 02 Nov 2022 07:54
Last Modified: 02 Nov 2022 07:54
URI: http://eprints.pknstan.ac.id/id/eprint/378

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