Siregar, Fortunela Aga de Floris and Amelia Ika Pratiwi,, S.E., MSA., Ak. (2023) Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Pada UMKM Bento Flakscake. Diploma thesis, Universitas Brawijaya.
Abstract
Perhitungan Harga Pokok Produksi merupakasan salah satu perhitungan yang sangat penting bagi pelaku usaha atau perusahaan, salah satunya yaitu UMKM. Dalam melakukan perhitungan harga pokok produksi terdapat metode perhitungan, salah satunya yaitu metode job order costing. Penelitian ini bertujuan untuk mengetahui bagaimana perhitungan harga pokok produksi yang telah dilakukan oleh UMKM Bento Flakscake, dan kemudian membandingkannya dengan perhitungan menggunakan metode job order costing. Penelitian ini menggunakan jenis penelitian kualitatif deskriptif, yaitu penelitian yang memberikan gambaran tentang fakta kejadian nyata yang berada di lapangan, dimana terdapat kaitannya dengan perhitungan harga pokok produksi. Dengan demikian, penelitian ini dapat mengetahui seberapa efektif dan tepatnya perhitungan harga pokok produksi oleh UMKM Bento Flakscake dengan penerapan perhitungan harga pokok produksi menggunakan metode job order costing. Hasil dari penelitian ini menunjukkan bahwa pengelompokan biaya tenaga kerja langsung masih kurang tepat dikarenakan terdapat pembebanan biaya karyawan yang belum termasuk dalam perhitungan. Pada pengelompokan biaya overhead pabrik juga kurang tepat dikarenakan terdapat beberapa pembebanan biaya yang belum diperhitungkan. Hal ini menunjukkan bahwa terdapat selisih perhitungan harga pokok produksi oleh UMKM Bento Flakscake dengan metode job order costing. Hasil yang didapatkan yaitu perhitungan menggunakan metode job order costing memiliki nilai yang lebih tinggi dibandingkan perhitungan oleh UMKM Bento Flakscake dikarenakan terdapat pengelompokan biaya yang tidak dimasukkan dalam perhitungan harga pokok produksi.
English Abstract
The calculation of the cost of production is one of the most important calculations for business actors or companies, one of which is MSMEs. In calculating the cost of goods produced, there are calculation methods, one of which is the job order costing method. This study aims to determine how the calculation of the cost of goods produced has been carried out by MSMes Bento Flakscake, and then compare it with the calculation using the job order costing method. This research uses descriptive qualitative research, which is research that provides an overview of the facts of real events in the field, which have to do with the calculation of the cost of goods produced. Thus, this research can find out how effective and precise the calculation of the cost of goods produced by MSMes Bento Flakscake is by applying the calculation of the cost of goods produced using the job order costing method. The results of this study indicate that the grouping of direct labor costs is still incorrect because there are employee costs that have not been included in the calculation. The grouping of factory overhead costs is also less precise because there are several charges that have not been taken into account. This shows that there is a difference in the calculation of the cost of goods produced by MSMes Bento Flakscake with the job order costing method. The results obtained are that the calculation using the job order costing method has a higher value than the calculation by MSMes Bento Flakscake because there are groupings of costs that are not included in the calculation of the cost of goods produced.
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170074 |
| Uncontrolled Keywords: | Harga Pokok Produksi, Job Order Costing-Cost of Production, Job Order Costing |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 01 Nov 2023 08:17 |
| Last Modified: | 01 Nov 2023 08:17 |
| URI: | http://repository.ub.ac.id/id/eprint/204131 |
![[thumbnail of DALAM MASA EMBARGO]](https://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
Fortunela Aga de Floris Siregar.pdf Restricted to Registered users only until 31 December 2025. Download (2MB) |
Actions (login required)
 |
View Item |