ABSTRACT

Aditya Prananta, (2018). Determination Analysis ofCost of Goods Manufactured in Order to Determine The Selling Prices (A Case Study in CV. Pandawa Barabai). Advisor: Dra. Hj. Isnawati, MM, Ak, CA.

The aim of this study was to analyze and find out the calculation of cost of goods manufactured in CV. Pandawa Barabai, the determination of selling prices, and accounting treatment sales profits of by-products produced from main product.

The type of research used was descriptive quantitative with a case study approach in CV. Pandawa Barabai. Data collection techniques used were the form of observation, documentation, and interviews. In this study, researcher compared the calculation of the cost of goods manufactured according to the company with the calculation of the cost of goods manufactured based on full costing. Thecalculation of selling prices according to the company also compared with the determination of selling prices according to researcher. This research also observed the treatment of by-products made by the company.

The results showed that the calculation of the cost of goods manufactured by researcher was lower for raw tofu and higher for fried tofu. It was because the company did not classify the costs correctly. The company has not calculated the depreciation expense and the cost of goods manufactured of raw tofu and fried tofu. In addition, there were differences in selling prices according to researcher and company due to the differences in the determining the cost of goods manufactured. The company treated its by-products based on method without cost of goods manufactured (the sales revenue of the by-product was treated as non-production income).

Keywords: cost of goods manufactured, selling prices, accounting for by-products.

ABSTRAKSI

Aditya Prananta, (2018). Analisis Penentuan Harga Pokok Produksi Dalam Rangka Penentuan Harga Jual  (Studi Kasus Pada CV. Pandawa Barabai). Pembimbing: Dra. Hj. Isnawati, MM, Ak, CA.

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui perhitungan harga pokok produksi pada CV. Pandawa Barabai, Penentuan harga jual, dan perlakuan akuntansi terhadap laba penjualan produk sampingan yang dihasilkan dari produk utama.

Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan studi kasus pada CV. Pandawa Barabai. Teknik pengumpulan data yang digunakan berupa observasi, dokumentasi, dan wawancara. Dalam penelitian ini, peneliti membandingkan perhitungan harga pokok produksi menurut perusahaan dengan perhitungan harga pokok produksi berdasarkan full costing. Perhitungan harga jual menurut perusahaan dibandingkan dengan dengan penentuan harga jual menurut peneliti. Serta memerhatikan perlakuan produk sampingan yang dilakukan oleh perusahaan.

Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi peneliti lebih kecil untuk tahu putih dan lebih besar untuk tahu yang digoreng Hal ini disebabkan karena perusahaan belum mengklasifikasikan biaya dengan benar ,belum memperhitungkan beban penyusutan, dan perhitungan harga pokok produksi antara tahu mentah dan tahu goreng tidak dipisahkan. Selain itu terdapat selisih pada harga jual menurut peneliti dan perusahaan dikarenakan perbedaan penentuan harga pokok produksi antara peneliti dengan perusahaan. Perusahaan memperlakukan produk sampingannnya berdasarkan metode- metode tanpa harga pokok (pendapatan penjualan produk sampingan diperlakukan sebagai pendapatan diluar usaha).

Kata Kunci : Harga pokok produksi, harga jual, akuntansi produk

sampingan.