Analisis Metode Job Order Costing UMKM Percetakan

Authors

  • Dian Wahyuni Program Studi Sistem Informasi, Universitas Sains dan Teknologi, Indonesia

DOI:

https://doi.org/10.31004/jptam.v8i1.14814

Keywords:

HPP, UMKM, Full Costing, Variabel Costing

Abstract

Percetakan memainkan peran penting dalam menyediakan berbagai produk cetakan. Dalam industri percetakan, pengelolaan harga pokok pesanan (HPP) sangat penting. Studi ini menyelidiki metode perhitungan HPP di CV. Anton Natuna, sebuah percetakan yang berbasis di Pekanbaru. Berdasarkan bahan baku, tenaga kerja, dan aktivitas, tiga metode umum dianalisis. Data yang dikumpulkan dari CV. Anton Natuna menunjukkan bahwa metode perhitungan HPP perusahaan kadang-kadang tidak sesuai dengan teori yang ada. Untuk instrumen biaya overhead pabrik (BOP), ada ketidaksesuaian nilai. Hasil analisis menunjukkan bahwa harga produk CV. Anton Natuna cenderung lebih tinggi daripada harga yang dihasilkan dari metode biaya penuh dan biaya variabel. Kesimpulannya, perusahaan harus lebih teliti dalam menghitung HPP agar harga jual produk lebih akurat dan sesuai dengan standar industri terbaik.

References

Alvianti, S. J. (2016). Analisis metode harga pokok pesanan. Retrieved from Jurnal Ilmu Akuntansi Mulawarman: https://journal.feb.unmul.ac.id/index.php/IlAM/issue/view/55

Pamungkas, L. (2022). Analisis penetapan harga pokok produksi berdasarkan metode harga pokok pesanan. Retrieved from Forum EkonomI: https://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI

Sugiyono. (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta

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Published

06-05-2024

How to Cite

Wahyuni, D. (2024). Analisis Metode Job Order Costing UMKM Percetakan. Jurnal Pendidikan Tambusai, 8(1), 17314–17321. https://doi.org/10.31004/jptam.v8i1.14814

Issue

Vol. 8 No. 1 (2024): April 2024

Section

Articles of Research

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Copyright (c) 2024 Dian Wahyuni

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