ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PEMBUATAN KAIN SASIRANGAN DENGAN METODE FULL COSTING DI INDUSTRI KECIL MENENGAH (IKM) SASIRANGAN SALBA

Anggriyani, Dian Septy (2021) ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PEMBUATAN KAIN SASIRANGAN DENGAN METODE FULL COSTING DI INDUSTRI KECIL MENENGAH (IKM) SASIRANGAN SALBA. Diploma thesis, Universitas Islam kalimantan MAB.

[img] Text
ARTIKEL SKRIPSI DSA.pdf

Download (346kB)

Abstract

Penelitian ini bertujuan untuk menguji: (1) penentuan harga pokok produksi di Industri Kecil Menengah (IKM) Sasirangan Salba, (2) perbandingan perhitungan harga pokok produksi kain sasirangan di Industri Kecil Menengah (IKM) Sasirangan Salba dengan perhitungan harga pokok produksi menggunakan metode full costing. Rancangan penelitian ini merupakan penelitian lapangan dan sifat penelitian ini adalah deskriptif penelitian kualitatif. Teknik pengumpulan data wawancara dan dokumentasi di Industri Kecil Menengah (IKM) Sasirangan Salba. IKM Sasirangan Salba berlokasi di Jl. Transmigrasi Desa Salam Babaris Rt/Rw:1/1 Salam Babaris, Tapin, Kalimantan Selatan, pemilik usaha dan bendahara IKM Sasirangan Salba sebagai informan. Hasil penelitian menunjukkan (1) penentuan harga pokok produksi yang dilakukan perusahaan menghitung unsur-unsur harga pokok produksi yang meliputi biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik. Total biaya produksi untuk perpotong kainnya cukup kecil, (2) adapun perhitungan harga pokok produksi menurut metode full costing untuk perpotong kainnya lebih besar. Hal ini terjadi disebabkan karena usaha IKM Sasirangan Salba tidak memasukkan semua komponen-komponen biaya overhead pabrik, sedangkan metode full costing memasukkan semua unsur biaya yang dikeluarkan pada saat proses produksi berlangsung. This study aims to examine: (1) the determination of the cost of production in the Small and Medium Industry (IKM) of Sasirangan Salba, (2) the comparison of the calculation of the cost of production of sasirangan fabric in the Small and Medium Industry (IKM) of Sasirangan Salba with the calculation of the cost of production using the full method costing. This research design is a field research and the nature of this research is descriptive qualitative research. Interview and documentation data collection techniques in the Small and Medium Industry (IKM) of Sasirangan Salba. IKM Sasirangan Salba is located on Jl. Salam Babaris Village Transmigration Rt/Rw:1/1 Salam Babaris, Tapin, South Kalimantan, business owner and treasurer of IKM Sasirangan Salba as an informant. The results of the research show (1) the determination of the cost of goods manufactured by the company calculates the elements of the cost of goods manufactured which include the cost of raw materials, laborcosts, and factory overhead costs. The total cost of production for each piece of cloth is quite small, (2) the calculation of the cost of production according to the full costing method for each piece of cloth is larger. This happens because the IKM Sasirangan Salba business doesn't include all components of factory overhead costs, while the full costing method includes all elements of costs incurred during the production process.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Cost of Production and Full Costing Method
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Dian Septy Anggriyani
Date Deposited: 14 Sep 2021 01:45
Last Modified: 14 Sep 2021 01:45
URI: http://eprints.uniska-bjm.ac.id/id/eprint/7275

Actions (login required)

View Item View Item