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: | 600 Technology (Applied sciences) > 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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