ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (Studi Kasus Pada PT. Altikamurni Internusa)

NURAPRILLIYANTI, EKA JELITA (2017) ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (Studi Kasus Pada PT. Altikamurni Internusa). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT This research is a case study which aims to determine the calculation of raw materials cost, labor costs, and calculation of overhead costs based on order cost method in determining the cost of production at PT. Altikamurni Internusa. In this study using the method of research descriptive. Data collected by the techniques of interviews, documentation, and observation. Data analysis was carried out by describing the cost of production PT. Altikamurni Internusa, which will then be compared with the calculation of the cost of production according to the method of job order costing. This research result concluded that the company uses the calculation of production costs based on order but not yet appropriate with calculations based on the theory of cost accounting. There are errors in the determination of raw material costs and direct labor rates and overhead costs. The result shows a significant differences in the cost of production which is calculated by the company that lower than the cost of production using Job Order Costing method, so the selling price is also set low and PT. Altikamurni Internusa is not able to achieve the expected profit level. Keyword: Raw Material, Direct Labbour, Overhead, Cost Of Production, Job Order Costing ABSTRAK Penelitian ini merupakan penelitian studi kasus yang bertujuan untuk mengetahui perhitungan biaya bahan baku, biaya tenaga kerja, serta pembebanan biaya overhead pabrik sebagai penentuan harga pokok produksi pada PT. Altikamurni Internusa. Dalam penelitian ini menggunakan metode penelitian deskriptif. Data dikumpulkan dengan teknik wawancara, dokumentasi, dan observasi. Analisis data dilakukan dengan cara mendeskripsikan harga pokok produksi PT. Altikamurni Internusa, yang kemudian akan dibandingkan perhitungan harga pokok produksi berdasarkan metode harga pokok pesanan. Hasil penelitian ini menyimpulkan bahwa perusahaan menggunakan perhitungan biaya produksi berdasarkan pesanan namun belum sesuai dengan perhitungan berdasarkan teori akuntansi biaya. Terdapat kesalahan pada penentuan biaya bahan baku dan tarif tenaga kerja langsung dan biaya overhead. Dari hasil perhitungan tersebut menunjukkan perbedaaan yang signifikan dimana harga pokok produksi yang dihitung oleh perusahaan lebih rendah dari harga pokok produksi menggunakan metode Job Order Costing, sehingga harga jual yang ditetapkan juga rendah dan PT. Altikamurni Internusa tidak mampu mencapai tingkat keuntungan yang diharapkan. Kata Kunci: Bahan Baku, Tenaga Kerja Langsung, Overhead, Harga Pokok Produksi, Harga Pokok Pesanan.

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