Analisis Harga Pokok Produksi pada Percetakan Suki Aliyah

Nugroho Putri, Devinta Hanifah (2022) Analisis Harga Pokok Produksi pada Percetakan Suki Aliyah. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Percetakan Suki Aliyah adalah UMKM yang memproduksi undangan dan kaos sablon yang dibuat berdasarkan pesanan dari pelanggan. Karena belum menerapkan metode job order costing, dalam menghitung harga pokok produksinya Percetakan Suki Aliyah hanya menjumlahkan biaya yang dikeluarkan selama melakukan produksi. Penelitian ini dilakukan untuk membandingkan perhitungan harga pokok produksi menurut metode perusahaan dengan metode job order costing pada bulan Januari 2022. Berdasarkan penelitian diperoleh harga pokok produksi yang dihitung menggunakan metode perusahaan sebesar Rp8.985.000,00, sedangkan harga pokok produksi yang dihitung berdasarkan metode job order costing diperoleh hasil lebih tinggi sebesar Rp9.839.375,00. Terdapat selisih sebesar Rp854.375,00 yang disebabkan karena perusahaan belum dapat mengelompokan jenis biaya dengan tepat dan tidak menambahkan biaya overhead pabrik dalam menghitung harga pokok produksinya. Untuk itu perusahaan diharapkan dapat memperhitungkan biaya overhead pabrik sehingga tidak mengakui harga pokok produksi terlalu rendah dan mengakibatkan gross profit terlalu tinggi. Kata kunci: harga pokok produksi, job order costing, biaya overhead pabrik/Percetakan Suki Aliyah is a UMKM that produces invitations and sablon T-shirts based on customers’ orders. Since it has not applied the job order costing method, Percetakan Suki Aliyah only adds up the cost incurred during production in calculating the cost of goods manufactured. This study was conducted to compare the calculation of the cost of goods manufactured according to the company method with the job order costing method in January 2022. Based on research, the cost of goods manufactured calculated using the corporate method was Rp8,985,000.00, while the cost of goods manufactured calculated based on the job order costing method obtained a higher yield of Rp9,839,375.00. There is a difference of Rp854,375.00 because the company has not been able to group the types of costs appropriately and does not add factory overhead in calculating the cost of goods manufactured in its production. For this reason, the company is expected to be able to take into account factory overhead costs so that it does not recognize that the cost of goods manufactured is too low and results in gross profit is too high.

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