Analisis Metode Harga Pokok Pesanan dalam Menentukan Harga Pokok Penjualan pada MicasaLiving Desain dan Interior

Sober, Nurul Qulbi (2023) Analisis Metode Harga Pokok Pesanan dalam Menentukan Harga Pokok Penjualan pada MicasaLiving Desain dan Interior. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Tujuan dari penulisan skripsi ini ialah untuk mengeksplorasi tentang bagaimana Micasa Living Desain dan Interior di Jakarta Timur menentukan harga sebuah unit dengan menghitung harga pokok produksi (HPP) jika dihitung dengan menggunakan harga pokok pesanan. Penelitian ini menggunakan teknik pengumpulan data observasi, dan wawancara langsung dengan karyawan MicasaLiving, dan metode penelitian kuantitatif. Purposive sampling digunakan untuk memilih sampel dalam penelitian ini, dan kriteria berikut digunakan untuk memilih sampel: 1) Ada kesamaan antara produk. 2) Proses dimana produk dalam kategori dibuat baru saja dipasarkan, sehingga biaya bahan baku dihitung dengan menggunakan biaya untuk membeli bahan terbaru. Metode analisis data berikut digunakan untuk menguji penelitian ini: penelitian deskriptif. Saran yang dapat diberikan guna perusahaan kedepan seperti: 1) MicasaLiving dapat menghitung biaya penggunaan BBB dan BTK secara lebih rinci dan akurat agar menghasilkan HPP yang lebih baik dengan menggunakan metode Job Order Costing sehingga mendapat harga jual produk yang lebih maksimal bagi perusahaan itu sendiri. 2) Perusahaan menentukan jam kerja langsung dalam pembuatan suatu produk tidak dilakukan secara asumsi namun secara nyata dilapangan saat membuat suatu produk karena akan mempengaruhi biaya produksi itu sendiri. Kata kunci : Harga pokok pesanan, harga pokok penjualan. / The purpose of this research is to examine how Micasa Living Design and Interior in East Jakarta determines the selling price of a product by calculating the cost of good solds using job order costing. This study used observational data collection techniques, direct interviews with MicasaLiving employees, and quantitative research methods. Purposive sampling was used to select the sample in this study, and the following criteria were used to select the sample: 1) There are similarities between the products. 2) The process by which products in a category are made has just been marketed, so the cost of raw materials is calculated using the cost of buying the latest materials. The following data analysis method was used to test this research: descriptive research. Theoretical Implications: 1) Calculation of cost elements using the cost of orders method will result in the cost of production of a unit. 2) The use of cost elements can affect the selling price of a unit. The greater the use of cost elements used, the greater the selling price of a product. The practical implication in writing this thesis is that management can learn from the findings of this study about how to run a business. In order to avoid losses on the sale of production units caused by inaccurate production cost calculations, business actors must accurately calculate cost elements. Keywords: job order costing. cost of good sold.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSidharta, JuanivaNIDN0326067006juaniva.sidharta@uki.ac.id
Thesis advisorSimanjuntak, Ramot PNIDK9990106352ramot_p_simanjutak@yahoo.com
Additional Information: Nomor Panggil : T.A 657.42 Nur a 2023
Subjects: SOCIAL SCIENCES > Public finance > Public accounting. Auditing
SOCIAL SCIENCES > Management
Divisions: FAKULTAS EKONOMI DAN BISNIS > Akuntansi
Depositing User: Users 3493 not found.
Date Deposited: 19 Dec 2023 08:02
Last Modified: 08 Oct 2024 11:46
URI: http://repository.uki.ac.id/id/eprint/13241

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