Analisis Perhitungan Harga Pokok Produksi Pada PT. Palma Tujuh Puluh Enam

Syefriyadi, Syefriyadi (2021) Analisis Perhitungan Harga Pokok Produksi Pada PT. Palma Tujuh Puluh Enam. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Perusahaan pengolahan sagu saat ini memiliki potensi besar untuk dikembangkan, untuk itu diperlukan perhitungan Harga Pokok Produksi yang tepat. Penelitian ini bertujuan untuk mengetahui bagaimana perhitungan Harga Pokok selama ini pada PT Palma Tujuh Puluh Enam dan bagaimana perhitungan Harga Pokok Produksi yang seharusnya pada PT Palma Tujuh Puluh Enam menurut peneliti. Penelitian ini menggunakan pendekatan studi kasus dengan data primer berupa laporan keuangan perusahaan periode November 2019 – April 2020 sebagai sumber data. Metoda alalisis data yang digunakan yaitu analisis deskriptif, yakni dengan mengelompokkan biaya menurut jenisnya berdasarkan informasi yang didapatkan peneliti selama proses wawancara dan observasi, kemudian dilakukan analisa berdasarkan teori biaya dan dijelaskan secara jelas dan terstruktur. Setelah itu dilakukan perhitungan Harga Pokok Produksi dengan metode full costing dan dibandingkan dengan perhitungan Harga Pokok Produksi menurut perusahaan. Hasil penelitian menunjukkan terdapat selisih sebesar Rp155.717.000, dimana menurut perhitungan perusahaan Harga Pokok Produksinya sebesar Rp870.872.625, sedangkan perhitungan berdasarkan metode full costing menunjukkan Harga Pokok Produksinya sebesar Rp1.026.589.625. Perhitungan yang dilakukan perusahaan tidak memasukkan biaya seperti biaya sewa pabrik, biaya listrik pabrik, biaya perawatan mesin dan pabrik, dan goni ke dalam Biaya Overhead Pabrik, sehingga perhitungannya menjadi lebih kecil dari seharusnya. Kata Kunci : Harga Pokok Produksi, Pati sagu, Metode Full Costing, Biaya Overhead Pabrik ABSTRACT Currently, sago processing companies have great potential to be developed, for that it is necessary to calculate the right cost of goods manufactured. This study aims to determine how the calculation of the cost of goods so far at PT Palma Tujuh Puluh Enam and how the calculation of the cost of goods manufactured that should be at PT Palma Tujuh Puluh Enam according to the researcher. This research uses a case study approach with primary data in the form of company financial statements for the period November 2019 - April 2020 as a data source. The data analysis method used is descriptive analysis, namely by classifying costs according to type based on information obtained by researchers during the interview and observation process, then analysis is carried out based on cost theory and explained in a clear and structured manner. After that, the cost of goods manufactured is calculated using the full costing method and compared with the calculation of the cost of goods manufactured according to the company. The results showed that there was a difference of Rp155.717.000, where according to the company's calculation the Cost of goods manufactured was Rp870.872.625, while the calculation based on the full costing method showed that the Cost of goods manufactured was Rp1.026.589.625. The company's calculations do not include costs such as factory rental costs, factory electricity costs, machine and factory maintenance costs, and jute into Factory Overhead Costs, so the calculation becomes smaller than it should be. Keywords : Cost of Goods Manufactured, Sago starch, Full Costing Method, Factory Overhead Costs

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Syah, Hamdani M 0019025001 Hamdani_syah@stei.ac.id
Subjects:	Akuntansi > Akuntansi Manajemen
Divisions:	S1 Akuntansi
Depositing User:	Mr Syefriyadi
Date Deposited:	14 Oct 2021 10:52
Last Modified:	14 Oct 2021 10:52
URI:	http://repository.stei.ac.id/id/eprint/5524

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