EVALUASI TERHADAP PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus Pada PT. Tripilar Beton Mas Salatiga)

HANDRIANI, LANI (1999) EVALUASI TERHADAP PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus Pada PT. Tripilar Beton Mas Salatiga). Other thesis, Fakultas Ekonomi Unika Soegijapranata.

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Abstract

Dubllll komlil:ii I't'H'I:o noJlliflll severfi sl"knnlllg illi pcrUl·mlm:1II hl:'llls:llm IIl1tllk 1('lap nUlinpu br rsning dcng~" Il10uggunaknn sumb"r ci;OllOllli YrlllS dilniiil:illyn dalmll rnngka lnelllJ,lt'l'olC'lI 1:lltll Sml(11 pcrusaha:1I1 dillllllll{ Illlluk II<UlIS (IHlm! J1 1l~1l11 1 1Iat kcpulnsan yang (rpat flgar 11.11':11 b('nming salu dcogfln y:Hlg 11Iillllyn <lnlmn 1IIt' llglmrinpi !'1itna!'li pn.qnr. B(,~ilmYi1 Inlm I'('nl!~nlmnll Y;lI1g dipp.rokh !'llm!u pr l"llsI'hn:11I tliititulls C.k~ lIgHII IlIelllp('rtl~lIItlkan t:;et'lIrH layak selllua pell.~lmsiIoUi dUll gl . .lII1U1I "iay:. (,'1'01'('1' matching of fe-Willie wilh l')(lH~IISC) lli d:11mn sualu prriodr. abmtanr.i. Snillit ~ntll clemen pcnting dalmn JIIell~l hitllll~ htl.m pcnlsailll<J1I mlaJah har~a pu!;ul; \lI"mlllksi. DCJlsnn 1I1(,II.;rlalllli harga (lokok prodnksi maim h:u-gaj' 'I prodll!;. dnp.d dilentul:;lII. Hm·,IJ.:l poilul: prn dllk~i IIItWllPfl~k&I ~'lI 11 1:~f ' _ I~II h;uJ?,:J jnal Iltmluk. Sclnill sC"hngai pcwmlu har.~;lll:""h:tr.~a puktlk plculuk ... j ~!.l~l·IIt..' 1I11I1:a1l nilai JI(,I~C'dt<lali di d;timll Inponm kt;\FIUl;:lll ny:tj!i1l'C'ft pn+.nk.~u l:~i i'li , , II Irhl'l IIII!1l~lm( IllIdtl pefsl'ClimlIDI sl'1mnll I sl',liuau I~chll' lltaKib hdlllH hlku eli.iu111. J pl;'rsetlimu (r111t'lmt l:tkll le,.~, maim ' ga pQI.ok p. 1Iar&lI. pokok "cl~illalnll ini pn i ukhirnva "klUl di (' t'lllllllri ito .. , '11 11 hal,' I peltic 1'111 Ulllllk 1lIt'1I.ljhiIIlIlS laha utan n ~ i Jleltiull 11. - I Katlaug - kmlml,S! " .. Iu I~n '.d, 1311 11~IHkt1 km] sunh1 r~c7f "l lU ll trill lJl(,lIgldOlsi1ilmsii:nJl h;:lya dan tl:.mJahun (.'.J 'Rchllt ~'l..~---::- t"u,::,m),ll I)!'I(I:)~) nm horsa pollOk procl"ksi"l''' S"I"I;\h~ d"slri~g lItl"l;Jiii~"j "" 111"",1"1",, "'"'' JnC'IIgClllli pt'oenlnlJu Imrga Jmkok pl'o(h ' i ndnlali 1)'1' 'l'ripil: lh'l~ r Tripi!: ... BrtollJllm; mrnlpnlu\II l'enc~nhmllJ Y:IIl,13 ~... .... i'-ltiWllI~f, . sepc:rli 1C:.I;d. (raso, pa,yill.';. g'-'lIlill~ bl'loll, drill m:u\,s. Pa( a pl,ltdilialt illi ,tendi!i 1II1;'IIIilih prodlll: m~ht' s sclm~ai 11:111:111 pr urlil; ,III, 1m! Irn:cllllt tl il ~ al'ellal: : 1IJ IWtJ(llik balmu biluguml!] y.mg diprodllksi lIahulijulIIi:lic Imnynk chili clili lJ:nkali ~; t" C :lnl kOHlill),H olC'h LYr Tripil3f DC'lollIlI3S ddal tlh pro rluk :l!:b(" s. Vi tlalmll 1II r.:l(,lIi1lkmt h:lI'r.:1 po\wk Jlfotluksillyn, pelllRJ.llmaJl suclalt lHellg,~uJonBk:lII hi:ly:1 prokdllksillY:l I:c dnlmH hinya (,,,han lJ:lku, bi:lyn tennga kl~ lja I;UI,'Y'Ullg, <1<111 binya QvC'rflc<ltl pall!"il:, 1I11111nll dC' lIIil.;ml lII~sill Ie-r<i:lpnl hC'IH.'nipn jC'Ili~ biaya )'flll.g ~mlull p("u~l:ln ~ ilihm! imll\Y:S , Pl' .. 1\!,::llmnll tnCIlll>~l>ank:llll>jaya non produksi ke dalalll h:u'ga pokok produk, s('dnnslmll ada binyn yang seohnrusllyn ma.quk ke dnlrun harge. pokok produk lelrtpi ul"h penlilalJmlll jwdru dilllllsuknn ke dalruu biuya 11011 produksi alau lIlfll .. h be-lulII dipE."rhitulIgkan, 1)i sruupiug itu p('rusnlm:ut llf:·llllU tn(,lIIpcrililuJ1gkan adanya produh dalmn pros!.'!) dnhull pencnlunJi hnrga poltOk prodllksinya Deugan dcmikiml Jlem!i1l11ll1Jl luu'go pokok produksi yAng dilakuk:1O olell perm:CJha.1n he-Ium SC511:ti d(,lIgan kOll!)CP alwllhlllsi biayn. BerdasarktUl lIIasalaJ, y:Ulg lilllbul dalalll PT Tril'ihu' OclollllUls 11mb lnasalnh yang ukau dibnhas dnl:U11 penr.liti3J1 ini adaJaJl npabh si slclII pr.II,lJhiflJIIgan harga pokok pcnghilungwi penelili:1Il ini ditl :tln ~ i hany:! IHuin penen pe'ru!'ah~uUl Iclah sC~lIm tlellgnu "" ... rutlll1lmlSi biaya. Dalmll '''- Jlroduk ~be fl , kClfeml produk Icrl'lclml UlCrt) aIilil )roduk "'~~I¥C1lumc! L~! ~u jllI(hi ":~lII s allll<tll uml diproduksi SeCafl'l kontiny" d~run juml;J'~YRlfg Ilalillg b("~, ~\'I{)ill irX lfllmll pd.kswJallllya pe",soha,," tel,~, "'~ ,t"llklU' bah"n al'abila" r<Xlllk 1119'01: YlllI~~~ < 2,75 % dru-i lotnl prodiJ s' mnka I Icrst'bllt di I ~OrnJ:l1.')crhitnllr7 proRe'-f1tnse Ilroduk rwmk: lerst' II dilaknkaJl oleh lIeJl'iur.1h;I' II dc1t,~:111 III l,Sgll11a II nJums : - JUIIlIah prot rusnk Krmsnkrul = x 00 ~.~, - JUIl11aJl pl'oduk lila! proses ~ 'nlillallll\en~lIll1lpencliti inSh lUeluknlt,", I' eliti~ 'kliP"l ; adlliah lIutuk lUC"ngrtahui flp:tk •.I h I'rrhitung/Ill lar.8-'\.sIl~k IJrodultsl y~:s <fit !l'i(:ln ole" pcnlSBhmm smlllh !'iE"sufli dcngao pcrhitll gmt Imrg. 0 o~~i lHellllnll kUllsrp akuntulisi biayn. Scluill itu juga 1II11uk llIeJlgc{aJmi kclcliti ,ul dUll k~c;e l"lllal (l u pel1LitlillgruJ hnr~ pokok produhsi yang dilalwknn ol rh (lC'l1Isnhmm. Sl'I t'lnh peuelili:1II illi seles,u, I'ellcli{i bcrlwrup b : ~lVt' a Imsil dill; pelle litiml illl dilpa{ lIIt'ujadi l113Sukall u:1II baJi:'Ul pcJ1imbnngtln basi mannj clllen pcrwmhmm di da\mu 1IIC"lIghilulig e1nn Rle'llgklac:ifilmgiknll harga Jlokok llroduksillytl sesll~i den.~ .. n aknnl,lIIsi bi;})'n, Unluk IIlclIgctaliui upakllh ada perbedaan siguilik311 illau tidal;:. seLdulIHI),U l~rl('bih duhulu lIelle-liIi 1U('lnkllkan hipotesis sebagBi berikllt: L IIipol.,i, Nol I 110 : Tidnk ruin perbeclmm se-elll'a si8tlifik~U1 a.llI~IlIHu·ga pok()k prcHIIII:si yrlllS dihihlllS oldl pents.lllmnll tI~(lgali perhituu.i!nn hm:gn )lokok protluksi 1I1<! 1I11rut <tblllhmsi biay"- 2. Hipolesis AII~l1mlirl Hi : Ada perbC'dmm seeru-a sigllifik:m aI/lard Inu'ga J1okok produb:i )'HnS dihittlll8 01('), pentSailf'fUl clellBftll p (>l'itilllllg.m Imrga lIokok Im)(llIk ~ i 111('11111"11\ al(l1l11:IIl ~ i hi;!ya. Derdasm"kwi hul Il~rs~ lJul diatns. maka dalwu ~ kripl;i illi pt.'llelili IlIChlkukml pt"l'hitungnn Iml'ga pol(Ok produksi dClIgan mf'nS8111mlmn JcOIl~~~ p r.lolllhlll!;i biaya drlhun rrulgka lIutuk memt.lpillkml jawab.U1 al~s pcrlllmmlnlmll y;UJ .~ dihmlapi oil'll pClUsnhamL A Setelnh 1IIE"lnkul:rul I,ipule~:is kemll(::' Il'!'!!..d} ~~t:.!!l~l pt'riliflll1glll1 hurga pokok prudulu:i lIIeUlIlllt penlSah~rellgan 11(1I~hi[I'Ilg.'1I heu'An I~' pl'udul:~i menul'llt kOIl!":ep :lkuululI!":i bi ~lyn. Y.i ,rIlidian s\'fisih d"l'~ 1H'1 ·1I1(JjIl.~~1I 1C'I'Nft I ~1::t1J <..Iianulisis l~JlS:Ul mcng.&lInakwl Ol)UI aun\Jsi' 1~(,llgwi hasil I (-t tnf>eh I <..Iihmtuk:UI apalmh ada pcrl> .Wtn.it.Si'gnifik. ,.Iau lidak umara IJt".hilllll&< lm ... lJa I hDk pl'odlll:Ni mr.nllfllt pE'I1ISHlimll (r".~l1 erhihmg:m Imrga pokok !'i' IIIE'II~I'II akUIII:l1l9i biaya. I Sl'!lel:lil p~II{"lili JIIt"J' Iknn prl lilUilgAn hru'ga:: pokoY. }l1'Otlultfli d Ilgllll "P'" d<lI1i Inl",1' pcrliilll"8n" delgru~l"gglll'I,"' ko __ v IIkll,,;"'",i billY", 1" '1 ),ala .il Jl I hal'S" I'0l:ok produk' i ),'"18 d,i:~'1 dOllg,"' P'rlli~~.cl"'III"""i il'i'll '~" I (,,,Iu) Inhllll dnri Imloll Jnll llllri - !) • mber berh. a (CIj'gl~III1\I"h h1. pokuk pokok produksi ynng dillitung olC"h pen! aan. ..- Selelah I)(lneliti luC"!akllkan Jl n;lTim~lI J.lllr~ok k'i'ro,li op; j (1("lIeml mellggunu.kall koJtse-p akulIh.lllsi biuya dall kC"1II11( hut IIIl~ Il~H.ii b~r.;jg u i lik:1l1111t pcrbedll1'111 Im!9il perhihlllS:lII fC"r~('hll( dengan hD.~jl pC"l'hiIUl1.B<l1l Y;H1?;. dihtbil:1II1 oh·h pellisahami. IImka peTlelili dClpalulcnyimpulk<Ul ballwa : 1. Tcmyala lttlsil pcrhiluligmt h::u'sa polmk prudui(si nsbt"S' cl("lIg~1I mC"lIg£!,lIl1nbm konsrp nklllltall~i biftya JIIl'IIU1UlIkkrul hnHil yang hC'rbcila dr"lIgrUl JI{"II.~hitnHg"'l ltarga pukok prudula;i YUllg liiiakukmi olclt PT Tripill.u' OC"IOllluaH. 2. Sctdah diuji. lernyaLn (JCl'b~UO;:Ullu1Sillersl:but tidnIt si8nifih.fln~ nrliuya 1l\~II('nlnall hal'gn pokok prodllksi nsht'!:s dC'IIS3Jl lIle.ngsullak!l1l i<Ollf:ll.'P .. lmlllauJ';i hi~ly:l clall sisle.1Il ynng dilaktlk'lII old, perlisahaull menulljllkkrul Imsil y:lII!o! knrJmg le.hill srulla. Perbedaan te'rsobut tt'rjadi Imnya diktlfell<llwlI mhl1lya pC'rhctl:mll dtllmn melaknlmll peJlgklnsiJlkllsial' binya 3. K:u'C'l1a tidak mJa pC'rbedn:m ynng sisnifik:::ut maIm lYf Tripilaf 1)clonmm; dtll'nt teLnp lIIellmk:li sisi<.'JU IH'rhitllllgall harga pokok I'rot..ltlk~i y~lIIg mhll4ckarnug ini. Muka pnda ukhirnyn pcnclili menyw';Jukrul ,mcla 1'011l9:1111I01u . kwscl.ml agm' melakulmJl hal-lull schngai uE-rilml : 1. SelJtlgai penlsaJmull IU(>llgl~I(\SiIiltasiknll biaya-binya ymlg ada (\:lIm II Ilcrus:'llmlUl ko drumn l"inyn produksi I1rul biaya lion prodllksi sC~"'t ccnllnt dau Irlili. srhillssn melllllunng ketclltltnu pencllhmu luu'ga pok ' Jh~' " 1~~..~.i. :j;;.;.u;i.;t -llUS" 2, rroduk clalmll prosct; hClldakllyaJj~hjftlllglmll dal~lU~ pCI1 .... II[:wn~.t~lPI flokok produksi,lmr<"lIr1 1m! ini J1IrJllPcl~J1Ihi ' i polml. ·odllks; per uuit produk.

Item Type: Thesis (Other)
Subjects: > 650 Management > 658 Management > Marketing Management
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 30 Mar 2017 05:25
Last Modified: 30 Mar 2017 05:25
URI: http://repository.unika.ac.id/id/eprint/12970

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