IMPLEMENTASI METODE FULL COSTING PADA PERHITUNGAN HARGA POKOK PRODUKSI BAKSO PRADAH DI SAMARINDA --Ed. 1

ABSTRAK
“Perhitungan Harga Pokok Produksi Bakso dengan Metode Full Costing Bakso
Pradah di Samarinda” dibimbing oleh Bapak Yunus T Tandirerung, S.E., M.S.A. sebagai
pembimbing pertama dan Bapak Rifadin Noor, S.E M.Si., selaku Pembimbing II. Tujuan
penulisan ini untuk mengetahui perhitungan harga pokok produksi bakso pada usaha
Bakso Pradah di Samarinda berdasarkan metode full costing. Metode pengumpulan data
yang digunakan dalam penulisan yaitu wawancara, obsersi, dan dokumentasi. Alat analisis
yang digunakan dalam penulisan ini adalah laporan biaya produksi berupa perhitungan
harga pokok produksi. Hasil penelitian menunjukkan bahwa harga pokok produksi usaha
Bakso Pradah di Samarinda pada bulan April 2023 yang dihitung oleh perusahaan sebesar
Rp.28.280.000 tidak sesuai dengan teori perhitungan harga pokok produksi sebesar
Rp.32.662.690ini berarti ada selisih sebesar Rp. 2.922. Usaha Bakso Pradah di Samarinda
tidak memperhitungkan unsur biaya seperti metode full costing yaitu Biaya Penyusutan
Aktiva Tetap.
Kata Kunci : Harga Pokok Produksi, Metode full costingvii
ABSTRACT
2023 "Calculation of the Cost of Production of Meatballs with the Full Costing
Method of Meatballs in Bandung in Samarinda" with directions from Mr. Yunus T
Tandirerung, S.E., M.S.A. as the first supervisor and Mr. RifadinNoor, S.E., M.Si., as
Advisor II. The purpose of this paper is to find out whether the calculation of the cost of
production of meatballs at the Bakso Pradah business in Samarinda is in accordance with
the actual cost of production. The methods used in this paper are interviews, observations,
and documentation. The analytical tool used in this paper is the production cost report in
the form of calculating the cost of production. The results showed that the cost of
production of the Pradah Bakso business in Samarinda in April 2023 which was
calculated by the company was Rp. 28.280.000 not in accordance with the theory of the
cost of production of Rp.32.662.690 this means that the difference is Rp. 2.922. The Bakso
Pradah business in Samarinda does not take into account costs such as the full costing
method, namely Fixed Assets Depreciation Costs.
Keywords: Cost of Production, Full Costing Method