ANALISIS HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING SEBAGAI PENENTUAN HARGA JUAL PADA PT OCEANIAS TIMBER PRODUCTS SAMARINDA --Ed. 1

ANALISIS HARGA POKOK PRODUKSI
DENGAN METODE ACTIVITY BASED COSTING
SEBAGAI PENENTUAN HARGA JUAL
PADA PT OCEANIAS TIMBER PRODUCTS SAMARINDA
Nama Mahasiswa : Intan Sriyanti
N I M : 18651024
Dosen Pembimbing : 1. E. Retno Maninggarjati, S.E., M.Bus.
2. Yunus Tulak Tandirerung, S.E., M.SA.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan
metode perhitungan harga pokok produksi activity based costing system dengan
sistem konvensional sebagai penentuan harga jual pada PT Oceanias Timber
Products Samarinda pada periode bulan Oktober tahun 2020 sampai dengan bulan
September tahun 2021. Metode penelitian ini adalah penelitian deskriptif
kuantitatif dengan activity based costing system. Data penelitian ini dikumpulkan
dengan metode obeservasi, wawancara, dokumentasi dan studi pustaka. Sumber
data untuk penelitian ini adalah data primer dan data sekunder.
Hasil penelitian ini menunjukan bahwa activity based costing system
apabila dibandingkan dengan sistem konvensional maka memberikan hasil harga
pokok produksi yang lebih besar pada produk Mix Meranti Solid Laminated
Broad. Sedangkan hasil harga pokok produksi lebih kecil pada produk Mix
Meranti Finger Joint Laminated Board, Mix Meranti E2E, Mix Meranti E4E dan
Mix Bangkirai E4E dengan activity based costing system. Perbedaan yang terjadi
disebabkan karena pembebanan biaya overhead pabrik pada masing-masing
produk. Pada sistem konvensional biaya overhead pabrik pada masing-masing
produk hanya dibebankan pada satu cost driver saja yaitu jumlah volume (m3)
produksi. Pada activity based costing system biaya overhead pabrik pada masingmasing produk dibebankan pada beberapa cost driver sehingga activity based
costing system mampu mengalokasikan biaya aktivitas ke setiap produk secara
tepat berdasarkan konsumsi masing-masing aktivitas.
Kata Kunci : Harga Pokok Produksi, Sistem Konvensional, Activity Based
Costing Systemix
ANALISIS HARGA POKOK PRODUKSI
DENGAN METODE ACTIVITY BASED COSTING
SEBAGAI PENENTUAN HARGA JUAL
PADA PT OCEANIAS TIMBER PRODUCTS SAMARINDA
Name of Student : Intan Sriyanti
Student ID Number : 18651024
Examiner : 1. E. Retno Maninggarjati, S.E., M.Bus.
2. Yunus Tulak Tandirerung, S.E., M.SA.
ABSTRACT
This study aims to determine and analyze the comparison of the method of
calculating the cost of production activity based costing system with the
conventional system as a determination of the selling price at PT Oceanias
Timber Products Samarinda in the period from October 2020 to September 2021.
This research method is a quantitative descriptive study. with an activity based
costing system. The data of this research were collected by observation, interview,
documentation and literature study methods. Sources of data for this study are
primary data and secondary data.
The results of this study indicate that the activity based costing system
when compared with the conventional system gives a higher cost of production for
the Mix Meranti Solid Laminated Broad product. Meanwhile, the cost of
production was lower for the Mix Meranti Finger Joint Laminated Board, Mix
Meranti E2E, Mix Meranti E4E and Mix Bangkirai E4E with an activity based
costing system. The difference that occurs is due to the imposition of factory
overhead costs on each product. In the conventional system, factory overhead
costs for each product are only charged to one cost driver, namely the total
volume (m3) of production. In the activity based costing system, factory overhead
costs for each product are charged to several cost drivers so that the activity
based costing system is able to allocate activity costs to each product
appropriately based on the consumption of each activity.
Keywoords : Cost of Production, Conventional System, Activity Based Costing