Penggunaan Metode Job Order Costing dalam Menentukan Harga Pokok Produksi untuk Meningkatkan Harga Jual pada Perusahaan Mebel (Studi Kasus Pada CV. SURYA GEMILANG JAYA SEMARANG) - UDiNus Repository
DAFTAR ISI
Judul ........................................................................................................................ i
Halaman Pernyataan Keaslian Skripsi ................................................................... ii
Halaman Perngesahan Skripsi ............................................................................... iii
Halaman Pengesahan Kelulusan Ujian Skripsi ..................................................... iv
Abstrak ....................................................................................................................v
Motto .................................................................................................................... vii
Halaman Persembahan ........................................................................................ viii
Kata Pengantar .................................................................................................... viii
Halaman Daftar Isi ................................................................................................ xi
Daftar Tabel ..........................................................................................................xv
Daftar Gambar ..................................................................................................... xvi
Daftar Lampiran ................................................................................................. xvii
BAB I Pendahuluan .................................................................................................1
1.1 Latar BelakangMasalah ........................................................................1
1.2 Rumusan Masalah ................................................................................6
1.3 Tujuan Penelitian ..................................................................................6
1.4 Manfaat Penelitian ................................................................................7
1.5 Sistematika Penelitian ..........................................................................7
BAB II Tinjauan Pustaka ........................................................................................9
2.1 Landasan Teori .....................................................................................9
2.1.1 Pengertian Akuntansi Biaya .........................................................9
2.1.2 Pengertian Proses Produksi ........................................................10
2.1.3 Penggolongan Biaya ..................................................................10
2.1.4 Klasifikasi Biaya ........................................................................13
2.1.5 Pengertian Harga Pokok Produksi ............................................. 14
2.1.6 Komponen Harga Pokok Produksi ............................................15
2.1.7 Manfaat Informasi Harga Pokok Produksi ................................16
2.1.8 Metode Harga Pokok Produksi ..................................................17
2.1.9 Metode Harga Pokok
Pesanan ( Job Order Costing) ....................................................18
2.2 Penelitian Terdahulu ..........................................................................21
2.3 Kerangka Konseptual .........................................................................23
BAB III Metode Penelitian ...................................................................................25
3.1 Objek Penelitian .................................................................................25
3.2 Jenis Dan Sumber Data ......................................................................25
3.3 Metode Pengumpulan Data ...............................................................25
3.4 Metode Analisis Data .........................................................................27
BAB IV Hasil Dan Pembahasan ...........................................................................29
4.1 Deskripsi Objek Penelitian .................................................................29
4.1.1 Sejarah dan Perkembangan Perusahaan ....................................29
4.1.2 Visi dan Misi Perusahaan .........................................................31
4.1.3 Lokasi Perusahaan ....................................................................31
4.1.4 Struktur Organisasi ...................................................................32
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4.2 Data Penelitian ....................................................................................34
4.2.1 Bahan Baku ................................................................................34
4.2.2 Tenaga Kerja ..............................................................................35
4.2.2.1 Jam Kerja Karyawan .....................................................35
4.2.2.2 Upah Karyawan .............................................................36
4.2.3 Mesin dan Peralatan Yang Digunakan .......................................36
4.3 Proses dan Hasil Produksi ...................................................................38
4.3.1 Produk Yang Dihasilkan ............................................................38
4.3.2 Hasil Produksi ............................................................................38
4.3.3 Daerah Pemasaran ......................................................................39
4.4 Pembahasan .........................................................................................39
4.4.1 Proses Perhitungan Harga Pokok Produksi ...............................39
4.4.2 Perhitungan Dengan Metode
Job Order Costing ........................................................................43
4.4.3 Perbandingan Hasil Perhitungan Harga Pokok Produksi
Metode Perusahaan dengan Metode
Job Order Costing ........................................................................56
4.5 Temuan ................................................................................................57
BAB V Penutupan .................................................................................................59
5.1 Kesimpulan ........................................................................................59
5.2 Saran ...................................................................................................61
Daftar Pustaka .......................................................................................................63
Lampiran ...............................................................................................................65
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DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu……………………………………………...21
Tabel 4.1 Mesin dan Peralatan Produksi……………………………………37
Tabel 4.2 Harga Pokok Bahan Baku / Satuan Perusahaan………………….40
Tabel 4.3 Perhitungan Perusahaan Biaya Bahan Baku Lemari Jati…………41
Tabel 4.4 Perhitungan Perusahaan Biaya Tenaga Kerja……………………41
Tabel 4.5 Perhitungan Perusahaan Biaya Lain – Lain………………………42
Tabel 4.6 Perhitungan Perusahaan Harga Pokok Produksi…………………43
Tabel 4.7 Alokasi Biaya Angkut Pemebelian Bahan Baku…………………44
Tabel 4.8 Biaya Bahan Baku………………………………………………..47
Tabel 4.9 Pesanan Yang Dikerjakan Pada Periode 3 – 15 Februari 2017......47
Tabel 4.10 Biaya Tenaga Kerja………………………………………………48
Tabel 4.11 Biaya Bahan Baku Penolong..........................................................49
Tabel 4.12 Pemelirahaan Mesin dan Peralatan……………………………….51
Tabel 4.13 Penyusutan Peralatan dan Mesin....................................................52
Tabel 4.14 Perhitungan HPP dengan Metode Job Order Costing…………..56
Tabel 4.15 Perbandingan Perhitungan Harga Pokok Produksi……………....56
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DAFTAR GAMBAR
Gambar 2.1 Kerangka konseptual ....................................................................... 23
Gambar 4.2 Struktur Organisasi
CV. Surya Gemilang Jaya Semarang ..................................................32
Gambar 4.3 Bagian Proses Produksi .....................................................................38
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Judul ........................................................................................................................ i
Halaman Pernyataan Keaslian Skripsi ................................................................... ii
Halaman Perngesahan Skripsi ............................................................................... iii
Halaman Pengesahan Kelulusan Ujian Skripsi ..................................................... iv
Abstrak ....................................................................................................................v
Motto .................................................................................................................... vii
Halaman Persembahan ........................................................................................ viii
Kata Pengantar .................................................................................................... viii
Halaman Daftar Isi ................................................................................................ xi
Daftar Tabel ..........................................................................................................xv
Daftar Gambar ..................................................................................................... xvi
Daftar Lampiran ................................................................................................. xvii
BAB I Pendahuluan .................................................................................................1
1.1 Latar BelakangMasalah ........................................................................1
1.2 Rumusan Masalah ................................................................................6
1.3 Tujuan Penelitian ..................................................................................6
1.4 Manfaat Penelitian ................................................................................7
1.5 Sistematika Penelitian ..........................................................................7
BAB II Tinjauan Pustaka ........................................................................................9
2.1 Landasan Teori .....................................................................................9
2.1.1 Pengertian Akuntansi Biaya .........................................................9
2.1.2 Pengertian Proses Produksi ........................................................10
2.1.3 Penggolongan Biaya ..................................................................10
2.1.4 Klasifikasi Biaya ........................................................................13
2.1.5 Pengertian Harga Pokok Produksi ............................................. 14
2.1.6 Komponen Harga Pokok Produksi ............................................15
2.1.7 Manfaat Informasi Harga Pokok Produksi ................................16
2.1.8 Metode Harga Pokok Produksi ..................................................17
2.1.9 Metode Harga Pokok
Pesanan ( Job Order Costing) ....................................................18
2.2 Penelitian Terdahulu ..........................................................................21
2.3 Kerangka Konseptual .........................................................................23
BAB III Metode Penelitian ...................................................................................25
3.1 Objek Penelitian .................................................................................25
3.2 Jenis Dan Sumber Data ......................................................................25
3.3 Metode Pengumpulan Data ...............................................................25
3.4 Metode Analisis Data .........................................................................27
BAB IV Hasil Dan Pembahasan ...........................................................................29
4.1 Deskripsi Objek Penelitian .................................................................29
4.1.1 Sejarah dan Perkembangan Perusahaan ....................................29
4.1.2 Visi dan Misi Perusahaan .........................................................31
4.1.3 Lokasi Perusahaan ....................................................................31
4.1.4 Struktur Organisasi ...................................................................32
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4.2 Data Penelitian ....................................................................................34
4.2.1 Bahan Baku ................................................................................34
4.2.2 Tenaga Kerja ..............................................................................35
4.2.2.1 Jam Kerja Karyawan .....................................................35
4.2.2.2 Upah Karyawan .............................................................36
4.2.3 Mesin dan Peralatan Yang Digunakan .......................................36
4.3 Proses dan Hasil Produksi ...................................................................38
4.3.1 Produk Yang Dihasilkan ............................................................38
4.3.2 Hasil Produksi ............................................................................38
4.3.3 Daerah Pemasaran ......................................................................39
4.4 Pembahasan .........................................................................................39
4.4.1 Proses Perhitungan Harga Pokok Produksi ...............................39
4.4.2 Perhitungan Dengan Metode
Job Order Costing ........................................................................43
4.4.3 Perbandingan Hasil Perhitungan Harga Pokok Produksi
Metode Perusahaan dengan Metode
Job Order Costing ........................................................................56
4.5 Temuan ................................................................................................57
BAB V Penutupan .................................................................................................59
5.1 Kesimpulan ........................................................................................59
5.2 Saran ...................................................................................................61
Daftar Pustaka .......................................................................................................63
Lampiran ...............................................................................................................65
xiii
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu……………………………………………...21
Tabel 4.1 Mesin dan Peralatan Produksi……………………………………37
Tabel 4.2 Harga Pokok Bahan Baku / Satuan Perusahaan………………….40
Tabel 4.3 Perhitungan Perusahaan Biaya Bahan Baku Lemari Jati…………41
Tabel 4.4 Perhitungan Perusahaan Biaya Tenaga Kerja……………………41
Tabel 4.5 Perhitungan Perusahaan Biaya Lain – Lain………………………42
Tabel 4.6 Perhitungan Perusahaan Harga Pokok Produksi…………………43
Tabel 4.7 Alokasi Biaya Angkut Pemebelian Bahan Baku…………………44
Tabel 4.8 Biaya Bahan Baku………………………………………………..47
Tabel 4.9 Pesanan Yang Dikerjakan Pada Periode 3 – 15 Februari 2017......47
Tabel 4.10 Biaya Tenaga Kerja………………………………………………48
Tabel 4.11 Biaya Bahan Baku Penolong..........................................................49
Tabel 4.12 Pemelirahaan Mesin dan Peralatan……………………………….51
Tabel 4.13 Penyusutan Peralatan dan Mesin....................................................52
Tabel 4.14 Perhitungan HPP dengan Metode Job Order Costing…………..56
Tabel 4.15 Perbandingan Perhitungan Harga Pokok Produksi……………....56
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DAFTAR GAMBAR
Gambar 2.1 Kerangka konseptual ....................................................................... 23
Gambar 4.2 Struktur Organisasi
CV. Surya Gemilang Jaya Semarang ..................................................32
Gambar 4.3 Bagian Proses Produksi .....................................................................38
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