Penentuan Harga Pokok Produksi Tempe pada Umkm “Bu Siti” dengan Metode Process Costing

M, Kevin Andhika (2022) Penentuan Harga Pokok Produksi Tempe pada Umkm “Bu Siti” dengan Metode Process Costing. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

UMKM “Bu Siti” merupakan perusahaan perorangan yang menjadi produsen tempe di Desa Braja Sakti, Kecamatan Way Jepara, Kabupaten Lampung Timur. Penelitian ini bertujuan untuk menghitung harga pokok produksi tempe pada bulan Desember 2021 menggunakan metode process costing dan membandingkannya dengan perhitungan harga pokok produksi menurut UMKM “Bu Siti”. Data yang dikumpulkan merupakan data biaya UMKM “Bu Siti” pada bulan Desember 2021. Metode pengumpulan data yang dilakukan adalah dengan observasi secara langsung, wawancara dengan pemilik usaha dan studi pustaka. Hasil penelitian menunjukan bahwa harga pokok produksi menurut perhitungan UMKM “Bu Siti” adalah sebesar Rp25.032.000,00, sedangkan perhitungan harga pokok produksi dengan menggunakan metode process costing adalah Rp23.836.683,44. Perbedaan perhitungan sebesar Rp885.316,56 disebabkan oleh perbedaan klasifikasi biaya tenaga kerja langsung yang masuk kedalam biaya produksi serta perbedaan estimasi biaya overhead pabrik. UMKM “Bu Siti” disarankan untuk menggunakan metode process costing yang lebih relevan dan akurat sehingga dapat membantu perusahaan dalam mengamati biaya-biaya yang dikeluarkan setiap proses produksi secara terpisah. / UMKM ""Bu Siti"" is an proprietorship that produces tempeh in Braja Sakti Village, Way Jepara District, East Lampung Regency. This study aims to calculate the cost of production of tempeh in December 2021 using the process costing method and compare it with the calculation of the cost of production according to UMKM ""Bu Siti. The data collected is cost data of UMKM ""Bu Siti"" in December 2021. The method of data collection is by direct observation, interviews with business owners and literature studies. The results showed that the cost of production according to the calculation of UMKM ""Bu Siti"" was Rp25.032.000.00, while the calculation of the cost of production using the process costing method is Rp23,836,683.44. The difference in the calculation of Rp885.316.56 is caused by differences in the classification of direct labor costs that are included in production costs and differences in estimated factory overhead costs. UMKM “Bu Siti” is advised to use a more relevant and accurate process costing method so that it can assist the company in observing the costs incurred by each production process separately.

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