Putri, Virdina Amarulia (2021) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TECHNICAL JAYA ABADI JAKARTA DENGAN METODE JOB ORDER COSTING SYSTEM. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui apakah perusahaan sudah menggunakan metode Job Order Costing System dalam menghitung harga pokok produksinya dan bagaimana pengaruh yang didapatkan perusahaan saat menerapkan metode Job Order Costing System dalam menghitung harga pokok produksinya. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Objek pada penelitian adalah biaya produksi pada PT Technical Jaya Abadi Jakarta yaitu biaya bahan baku langsung, biaya tenaga kerja langsung, dan biaya overhead pabrik. Subjek dalam penelitian ini adalah produk yang di produksi sesuai dengan pesanan dengan nomor pesanan 167 dan 179 pada bulan Maret 2020. Data yang digunakan dalam penelitian ini berupa data sekunder dan data primer. Teknik pengumpulan data menggunakan metode wawancara, Studi Pustaka dan Dokumentasi. Perhitungan perusahaan tidak memperhitungkan biaya Overhead Pabrik secara rinci sebagai biaya produksi. Berdasarkan perhitungan harga pokok produksi menggunakan metode Job Order Costing System untuk pesanan Klem Omega dengan nomor pesanan 167 dan Wooden Block dengan nomor pesanan 179 maka dapat disimpulkan bahwa hasil perhitungan harga pokok produksi berdasarkan metode Job Order Costing System hasilnya lebih rendah daripada perhitungan berdasarkan metode perusahaan karena perhitungan biaya yang dilakukan kurang akurat dan tepat karena tidak sesuai teori yang ada. Berdasarkan analisis apabila perusahaan dalam menentukan harga pokok produksi menggunakan metode Job Order Costing System sehingga perhitungan harga pokok produksi menjadi lebih akurat karena semua biaya dikelompokkan ke dalam biaya produksi dan biaya non produksi This study aims to find out whether the company has used the Job Order Costing System method in calculating the cost of production and how the effect that the company gets when applying the Job Order Costing System method in calculating the cost of production. This study uses a descriptive type of research with a qualitative approach.The object of the research is the production cost at the PT Jaya Abadi Technical Jakarta, namely the cost of direct materials, direct labor cost, and factory overhead costs. The subjects in this study are products that are produced according to orders with order numbers 167 and 179 in March 2020. The data used in this study are secondary data and primary data. Data collection techniques using interviews, literature studies and documentation. The company's calculations do not take into account the detailed Factory Overhead costs as production costs. Based on the calculation of the cost of goods manufactured using the Job Order Costing System method for Omega Clamps with order number 167 and Wooden Block with order number 179, it can be concluded that the results of calculating the cost of goods manufactured based on the Job Order Costing System method are lower than those based on the company's method because The cost calculation is less accurate and precise because it does not match the existing theory. Based on the analysis, if the company in determining the cost of production uses the Job Order Costing System method so that the calculation of the cost of production becomes more accurate because all costs are grouped into production costs and non-production costs.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Harga Pokok Produksi , Job Order Costing System, dan Biaya Produksi. | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Virdina Amarulia Putri | ||||||||
| Date Deposited: | 30 Dec 2021 15:41 | ||||||||
| Last Modified: | 30 Dec 2021 15:41 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6508 |
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