NAHDHIATURRAHMAH, ARUM and San Rudiyanto, SE., MSA., Ak (2023) Tinjauan Penerapan Metode Job Order Costing Pada Perhitungan Harga Pokok Produksi UMKM Our Hiraeth Malang. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan harga pokok produksi merupakan perhitungan yang penting dalam menjalankan sebuah usaha atau menjalankan perusahaan salah satunya yaitu UMKM. Dalam perhitungan harga pokok produksi terdapat beberapa metode perhitungan salah satunya yaitu dengan metode job order costing. Penelitian ini bertujuan untuk mengetahui perhitungan yang digunakan UMKM Our Hiraeth serta dibandingkan dengan perhitungan harga pokok produksi menggunakan metode job order costing. Penelitian ini menggunakan jenis penelitian kualitiatif dengan pendekatan deskriptif. Metode ini memberikan gambaran mengenai harga pokok produksi melalui sampel dan data yang telah terkumpul. Dengan begitu dapat dilihat seberapa efektif penerapan perhitungan harga pokok produksi dengan menggunakan metode job order costing dengan perhitungan harga pokok produksi dari UMKM Our Hiraeth. Hasil penelitian ini menunjukan bahwa pengelompokkan biaya bahan penolong, biaya tenaga kerja langsung, dan pengelompokkan biaya penyusutan kurang tepat karena beberapa biaya belum diperhitungkan. Terdapat selisih perhitungan yang digunakan oleh UMKM Our Hiraeth dengan perhitungan menggunakan metode job order costing. Hasil perhitungan oleh UMKM Our Hiraeth menunjukan harga jual lebih rendah dibandingkan dengan perhitungan dengan metode job order costing karena belum memasukkan biaya bahan penolong, biaya tenaga kerja langsung, biaya penyusutan asset, biaya sewa bangunan, serta biaya listrik dalam penentuan harga pokok produksi.
English Abstract
The calculation of the cost of production is an important calculation in running a business or running a company, one of which is UMKM. In calculating the cost of production, there are several calculation methods, one of which is the job order costing method. This study aims to determine the calculation used by UMKM Our Hiraeth and compared with the calculation of the cost of production using the job order costing method. This research uses a type of qualitative research with a descriptive approach. This method provides an overview of the cost of production through samples and data that has been collected. In this way, it can be seen how effective the implementation of the calculation of the cost of production using the job order costing method is by calculating the cost of production from Our Hiraeth UMKM. The results of this study indicate that the grouping of auxiliary material costs, direct labor costs, and depreciation cost classification is not correct because some costs have not been taken into account. There is a difference in the calculations used by UMKM Our Hiraeth and calculations using the job order costing method. The results of calculations by UMKM Our Hiraeth show that the selling price is lower than the calculation using the job order costing method because it does not include auxiliary material costs, direct labor costs, asset depreciation costs, building rental costs, and electricity costs in determining the cost of production.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 052317 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Job Order Costing, Cost of Production, Job Order Costing |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 31 Jan 2024 00:41 |
| Last Modified: | 31 Jan 2024 00:41 |
| URI: | http://repository.ub.ac.id/id/eprint/214786 |
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