Peranan Job-Order Costing Method dalam Menetapkan Harga Pokok Produksi pada Perusahaan Percetakan PT "X" di Bandung.

"' E:5
1
$

?

1

1

1

;

''
(

0"
0 "

.


1
1

&

1
.

1
.1
1

=

1
1
1
-#" 0
1

1

1

1
0 "' 5:5 1

1

0
1

.1
1
1
-#"
1

0


1

1
(

$

06
"' E:5 1
;
1
1
1
"' E:50 1

1
" 1
1
1


1 4
(
$
-#"
.1

0
1

.

1
0

"

"' E:5
-#"

;


=
1

.(

0

$

=

)

Universitas Kristen Maranatha

"' F:F

? ;
;

10 ' ;
?
? ;
0
1
?
; ;
; ;
? ?
;
4
;;
.
;
;
? ;
=
;
0" =
;

; ;
0 "' F:F
;;
;
;
; 0
??
; 1 4
; ;
;
0!
;
;
"' F:F
1
;;
? ? ;
=
?
;

.
??
;
; 0'
? ;
;
;
;
; ;
?
? ;

;

; =

4

;


?

? ;

1
;
;
;
.
?

;
? ;

;;
4

.
;


;
;

4

;
;

.

1

=

<
;
?

;


??
; ;

1

;
? ;
;
.;
;
?
;
;
4 ;
;
?
0;
?
;
;
.
; 1 ;
;
;
; ;
;;
?
;
; 1 ;
=
;
; ;
?
;
<
;
;;
1
;;
; ;
?
;
0'
??
; .
; ;
? "' F:F
;
;
0
=
? .;
;
;
?
;
4 ;
1
?
"' F:F
=
;
?
;;
? ;
=
;
;
0

;

0

Universitas Kristen Maranatha

6
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 =
0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000=
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000=
0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 G
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000G=
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000G=

0 $

-

0/0

?

"
&

0+0 &
0>0

HH000000000000000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>

'

"

"

/0 0

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000*

?
/0 0 0"

00000000000000000000000000000000000000000000000000000000000000000000000000000000000>

-

-

000000000000000000000000000000000000000000000000000000000000000000000000000000000000)
"

- 1

G

HH00000000000000000000000000000000000)

Universitas Kristen Maranatha

/0 0/0

?
/0 0/0 0

-

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000)
?

-

/0 0/0 0 0 -

-

8

"

-

/0 0/0 0 0/0 -

'

/0 0/0 0 0+0 -

#=

"

-

" 1

-

HHHHHHHH00

0000000000000000000000000000000000000000000000000000000000000000000 +
8

?

000HHHHHHHHH000,
HHHHHHHHHH0A

/0 0/0 0+0 /0 0/0/0

000,

HH000000000000000000000000000000000000000000000000000000000000000000,

/0 0/0 0 0 0 -

/0 0/0 0/0 -

"

-

000000000000000000000000000000000000000000000 +

"

"

1

D

HHHHHHHHHHH00HHHHHHHHH00 >

/0 0/0/0 0 -

'

HHH00000000000000000000000000000000000000000000000000000000000000000 *

/0 0/0/0/0 -

D

1 00000000000000000000000000000000000000000000000000000000000000000000000 *

/0 0/0/0+0 -

/0 0/0/0/0 0 -

D

1 &

000HHHHHHHH )

/0 0/0 0 0/0 -

D

1 -

HHHHHHH )

=

1 0000000000000000000000000000000000000000000000000000000000000000 )

/0 0/0/0+0 0

* +

/0 0/0/0+0/0

$

/0 0/0/0+0+0

!

*

/0 0/0/0+0>0

00000000000000000000000000000 ,

,#
-

/0 0/0/0+0*0

000000000000000000000000000 ,

00000000000000000000000000000 ,
000000000000000000000000000000000000 @

1

/0 0/0/0+0*0 0
/0 0/0/0+0*0/0

G

&
*

,#

HHH00 @
00000000000000 @

* +

000000000000 @

Universitas Kristen Maranatha

/0 0/0/0+0*0+0

$

/0 0/0/0+0*0>0
/0 0/0+0

?

-

-

/0 0/0+0 0 -

&

/0 0/0+0/0 -

&

/0 0/0>0

?

-

/0 0/0>0/0 -

'
-

"

-

000000000000000000 A

H00000000000000000000000000000000000000000000000000000000000000000 A
0000000000000000000000000000000000000000000000 A
"

"

1

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000/(
!

?

000000000000000000000 A

"

-

/0 0/0>0 0 -

/0 0/0*0

00000000000000 A

-

"
$

!

= H000000000000000000000000000000000000000000000000000000000000000000000/(
!

= 00000000000000000000000000000000000000000000000000000000000000/(

-

"

"

1 1

-

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000/

/0 0/0*0 0 -

"

00000000000000000000000000000000000000000000000000000000000000000000000000/

/0 0/0*0/0 -

"

0000000000000000000000000000000000000000000000000000000000000000000000000/

-

-

/0 0/0)0

?

'

?

#1

/0 0/0)0 0 -

$

/0 0/0)0/0 -

'

/0 0/0,0

?

-

-

-

0000000000000000000000000000000000000000000000/

H000000000000000000000000000000000000000000000000000000000000000000/
$

00000000000000000000000000000000000000000000000000000000000//

-

'

-

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000//

/0/06

"

/0 0/0,0 0 -

'

/0 0/0,0/0 -

'

"

H0000000000000000000000000000000000000000000000000000000000//
'

0000000000000000000000000000000000000000000000000000//

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000/+

G

Universitas Kristen Maranatha

/0/0 0"

6

/0/0/0&

"

/0/0+0&

"

/0+0-

+0/0 #1

HH000000000000000000000000000000000000000000000000000000000000/+

6
6

"

"
"

"
"

000000000000000000000000000000000000000000000000000/>
00000000000000000000000000000000000000000000000000000/)

"

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000/@

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000+
"

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000+

+0/0 0

7

+0/0/0

#
1

+0+0

+0>0 '

"

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000/,

/0>0

+0

"

1

8

"

8

'

0000000000000000000000000000000000000000000000+/
00000000000000000000000000000000000000000000000000000++

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>+

+0+0 0

?0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>+

+0+0/0

?000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>+

"

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>>

+0>0 0

$

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>>

+0>0/0

"

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>>

+0*0 "

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>>

+0)0 8

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>>

+0,0 '

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>*

G

Universitas Kristen Maranatha

>0 0 "
>0/0

"

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000>)

?

-

>0+0 "

"' 5:5 000000000000000000000000000000000000000000000000000000000000000000000000000000000>A

>0+0 0 -

1
-

"' 5:5 000000000000000000000000000000000000000000000000000000000000000000000*(
-

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000*(

>0+0 0 0

"

>0+0 0/0 "

-

-

>0+0 0/0 0

-

?

-

$

>0+0/0 0

"

-

?

-

-

-

>0>0 0 0 8
>0>0/0 "
>0>0/0 0 8

8

-

0000000000000)>

000000000000000000000000000000000000000),

&

000000)A
-

'
-

8

00000000000000000000000000000000000000000000000000000000000)@

"
-

0000000000000000000000000000000000000000000)+

00000000000000000000000000000000000000000000000000000000000))

-

0000000000000000000000000000000000)(

"

1 "

-

000000000000000000**

00000000000000000000000000000000000000000000000)+

-

&

>0>0 0 "

8

"

"

-

>0+0+0 0 -

-

"

>0+0/0/0/0 "

>0>0 "

-

"

>0+0/0/0 0

00000000000000000000000000000000000000000000*>

0000000000000000000000000000000000000000000000000000000000000000000*A

>0+0/0/0 "

>0+0+0 "

-

-

'

000000000000000000000000000000000000000000*

0000000000000000000000000000000000000000000000000000000000000*>

6

>0+0 0/0/0 "
>0+0/0 -

-

$
"

-

-

0000000000000000000000000000,(

00000000000000000000000000000000000000000000000,>

0000000000000000000000000000000000000000000000000000000000000,>

G

Universitas Kristen Maranatha

>0>0/0/0 8

"

$
>0>0+0 "

-

.

?-

" 1
.

>0>0+0 0 0 -

>0)0 " 1

-

0000000000000000000000000000000000000000000000000000000000,A

" 1
1

>0>0+0 0/0

>0*0 "

'

00000000000000000000000000000000000000000000000000000000000000000000000000000000000000,*
-

>0>0+0 0 '

"

0000000000000000000000000000000000000000000000000000000,A

.

" 1

$

000000000000000000000000000000000000000,A

"' 5:5 000000000000000000000000000000000000000@/

>0>0+0 0+0 "

'

>0>0+0 0>0 "

-

?-

#=

#=

" 1
" 1

0000000000000000000@/
"

000000@+

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000@>
"

6

"

"

&

"' 5:5

HHHHHHHHH00000000000000000000000000000000000000000000000000000000000000000000000H@*

*0 0

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000@A

*0/0

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000A(

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000A/
!

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000A+

G=

Universitas Kristen Maranatha

6
7

1

-

?

1

1

?

000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 >
7

1

/

-

0000000000000000000000000000000000000000000000000000000000000000000000+(

7

1

+

-

"' 5:5 00000000000000000000000000000000000000000000000000000000000+>

7

1

>

'

000000000000000000000000000000000000000000000000000000000000000000000000000000000>*

7

1

*

-

1

7

1

)

-

1

7

1

,

-

? -#"

G=

1

1

000000000000000000000*+
00000)/

"' 5:5 0000000000000000000000000000000000000000000@+

Universitas Kristen Maranatha

' 1

" 1

' 1

" 1
(

' 1

6
000000000000000000000000 ,
1
$

"' 5:5

0000000000000000000000000000000000000000000000000000000000000000000000000*(

"

1

1

1

"

1

1

1

/

"' 5:50000000000000000000*)

' 1 D

"

1

1

1

+

"' 5:50000000000000000000*,

' 1 D

"

1

' 1 D

"

1

' 1 D

"

1

' 1

"

' 1

D

:

' 1 :

"

"' 5:500000000000000000000)>

1

1

1
1

1

"' 5:5000000000000000000 **

1

/

"' 5:500000000000000000000)*

+

"' 5:50000000000000000000))

1

0000000000000000000000000000)@

1

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,(
' 1 :

"

1

1

1

/

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,
' 1 :

"

1

1

1

+

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,/
' 1 :

"

1

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,*

G=

Universitas Kristen Maranatha

' 1 :D

"

1

/

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,)
' 1 :D

"

1

1

1

+

(

$

0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000,@
' 1 :D

"

1
1

.

1

"' 5:5 1

1

/((A

/((AHHHHHHHHH00000000000000000000000000000000000000000000000000000@

' 1 :D

"' 5:5 1

1

/((A

1

/((A0000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000@/
' 1 :D

"

-#"

000000@+

' 1 ::

"

1

000@>

' 1

::

"

"' 5:5 00000000000000@*

' 1

::

"

(

$

HHHHHHHHHHHHHHHHHHHHHHHHH00@*
' 1

::

" 1

"' 5:5
(

$

00000000000000000000000000000000000000000000000000000000000@*

G=

Universitas Kristen Maranatha

!"##$%

"

(

)
'

*

!"##+%

,

(

,

(- ./0
(

(
,
(- ./0

)

(- ./0
&
(- ./0

(- ./0

&

'

1

)

(
,
,
,

2

(- ./0

)

)

&

'

+

3
(- 0/0
"
(-0/0
1

'
4
3
'

"

'

1

'

&

'

5

!

"
(

,
4

,

3
(

"

3

3

&

'

!
"

#
$
!
%

&

&

''(

#

#
'

&

)

#
#
#

#
#

#

#

,

-

#
#
#

. '

#
#

#

!

/
#
#
0

&

&
#

#

0
#

&

#

0

#

#
"

#

#

, 0

#

#

1
#

* &

+

(

#
#

$ 2

#
#

#

#

#

#
!

!

"

'

#
#
"

$ '

#

!

&
!

3

* &

+

(

92

DAFTAR PUSTAKA
Bustami, Bastian dan Nurlela. 2006. Akuntansi Biaya: Teori dan Aplikasi. Edisi
pertama. Yogyakarta: Graha Ilmu.
Carter, William K. & Milton F. Usry. 2002. Cost Accounting. 13th Edition. Australia
: Thomson Learning, Inc.
Endarsiwi, Sugeng. 2006. Perencanaan
www.kertasgrafis.com. 14 Oktober 2009.

Pemakaian

Tinta

Cetak.

Hansen, Don R. dan Maryanne M. Mowen. 2004. Management Accounting. Edisi
ketujuh. Diterjemahkan oleh: Dewi Fitriasari dan Deny Arnos Kwary.
Salemba Empat: Jakarta.
Hariadi, Bambang. 2002. Akuntansi Manajemen Suatu Sudut Pandang. Edisi
pertama. Yogyakarta : BPFE-YOGYAKARTA.
Kholmi, Masiyah dan Yuningsih. 2009. Akuntansi Biaya. Edisi kelima. Malang:
Penerbitan Universitas Muhammadiyah Malang.
Mulyadi. 2000. Akuntansi Biaya. Edisi kelima. Yogyakarta: Aditya Media.
Mulyadi. 2001. Akuntansi Manajemen: Konsep, Manfaat, dan Rekayasa. Edisi
ketiga. Jakarta: Salemba Empat.

Sudjiani. 2004. Perhitungan Harga Pokok Produksi dengan Menggunakan Metode
Harga Pokok Proses Rata-Rata Tertimbang (Weighted Average Cost
Method) pada PT Panca Wira Usaha Jawa Timur. Fakultas Ekonomi.
Universitas Kristen Petra Surabaya.
Superiadi, Iis. 2008. Kalkulasi Cetak. www.pelitaselaras.tk. 18 Januari 2010.

Universitas Kristen Maranatha