Ningrum, Aprilia Nur Cahya and Dinda Amelia Kusumastuti, SE., MSA. (2024) Implementasi Metode Job Order Costing Dalam Menentukan Harga Jual Produk Pada Umkm Shafira Cake. Diploma thesis, Universitas Brawijaya.
Abstract
Salah satu perhitungan yang sangat penting untuk setiap pelaku usaha termasuk UMKM atau perusahaan adalah perhitungan harga pokok produksi. Ada beberapa metode yang dapat digunakan untuk perhitungan harga pokok produksi, salah satunya adalah metode job order costing. Penelitian ini bertujuan untuk mengetahui implementasi perhitungan harga pokok produksi menurut UMKM Shafira Cake dalam menentukan harga jual produknya dan membandingkannya dengan menggunakan metode yang berdasarkan job order costing. Penelitian ini menggunakan jenis penelitian kualitiatif deskriptif, yaitu penelitian yang memberikan gambaran tentang fakta kejadian nyata di lapangan yang berkaitan dengan perhitungan harga pokok produksi dan harga jual produk. Dengan demikian, penelitian ini akan memberikan hasil perbandingan seberapa efektifitas dan tepatnya implementasi perhitungan harga pokok produksi menurut UMKM Shafira Cake dengan menggunakan metode job order costing dalam menentukan harga jual produk. Hasil penelitian ini menunjukkan bahwa pengklasifikasian biaya bahan baku dan biaya tenaga kerja langsung menurut UMKM Shafira Cake masih kurang tepat serta masih terdapat beberapa biaya yang belum diperhitungkan didalam biaya overhead pabrik. Hasil lain juga menunjukkan bahwa terdapat perbedaan yang signifikan antara perhitungan harga pokok produksi menurut UMKM Shafira Cake dengan menggunakan metode job order costing. Dimana hasil perhitungan harga pokok produksi dan harga jual dari UMKM Shafira Cake lebih rendah sehingga hal tersebut dapat mempengaruhi laba yang diperoleh oleh Shafira Cake.
English Abstract
One of the most important calculations for every business actor, including MSMEs or companies, is the calculation of the cost of production. There are several methods that can be used to calculate the cost of production, one of which is the job order costing method. This research aims to determine the implementation of the calculation of the cost of production according to MSME Shafira Cake in determining the selling price of its products and compare them using a method based on job order costing. This research uses descriptive qualitative research, namely research that provides an overview of the facts of real events in the field related to calculating the cost of production and selling prices of products. Thus, this research will provide comparative results on how effective and precise the implementation of the calculation of the cost of production according to MSME Shafira Cake is by using the job order costing method in determining product selling prices. The results of this research indicate that the classification of raw material costs and direct labor costs according to MSME Shafira Cake is still inaccurate and there are still several costs that have not been taken into account in factory overhead costs. Other results also show that there is a significant difference between the calculation of the cost of production according to MSME Shafira Cake using the job order costing method. Where the results of calculating the cost of production and selling prices of MSME Shafira Cake are lower so this can affect the profits obtained by Shafira Cake.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0524170075 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Job Order Costing, Harga Jual-Cost of Goods Production, Job Order Costing, Selling Price |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 24 Jun 2024 08:28 |
| Last Modified: | 24 Jun 2024 08:28 |
| URI: | http://repository.ub.ac.id/id/eprint/221289 |
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Text (DALAM MASA EMBARGO)
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