Hantono, Moch. Andi (2021) Penerapan Activity Based Costing Dalam Perhitungan Harga Pokok Produksi Dan Dampaknya Terhadap Profitabilitas Produk Pada BUNDY HIJAB (Home Industry). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Dalam suatu usaha industri terutama Home Industry, perhitungan Harga Pokok Produksi merupakan hal yang sangat penting untuk penetapan harga jual dan keuntungan yang akan diperoleh. Dalam perhitungan untuk penentuan Harga Pokok Produksi, penggunaan metode Activity-Based Costing (ABC) dianggap lebih tepat dan akurat sebagai perbaikan dari Metode Traditional Costing. Dari sini penulis ingin mengkaji lebih jauh lagi melalui penelitian yang berjudul “Penerapan Activity Based Costing Dalam Perhitungan Harga Pokok Produksi dan Dampaknya Terhadap Profitabilitas Produk Pada Bundy Hijab (Home Industry)”. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif dan kuantitatif. Dalam penelitian ini dilakukan di industri rumahan yaitu pada Bundy Hijab. Penelitian ini menggunakan metode pengumpulan data yang dilakukan dengan cara dokumentasi dan wawancara. Teknik dokumentasi dan wawancara ini dilakukan dengan cara mengumpulkan data melalui dokumen-dokumen dan informasi yang berkaitan dengan Harga Pokok Produksi. Penelitian mempunyai beberapa tujuan yaitu untuk mengetahui perhitungan Harga Pokok Produksi dengan Traditional System, untuk mengetahui perhitungan Harga Pokok Produksi dengan Activity Based Costing, untuk mengetahui perbandingan dan pengaruh perhitungan Harga Pokok Produksi Traditional System dengan Activity Based Costing terhadap Profitabilitas Produk pada industri rumahan tersebut. Hasil dari penelitian ini Harga Pokok Produksi per unit dengan menggunakan metode tradisional memperoleh hasil sebesar Rp. 19.105 untuk produk Pashimina dan sebesar Rp. 15.450 untuk produk Bergo. Sedangkan Harga Pokok Produksi per unit dengan menggunakan Activity Based Costing System memperoleh hasil sebesar Rp. 19.027 untuk produk Pashmina dan sebesar Rp. 15.527 untuk produk Bergo. Perbandingan Harga Pokok Produksi Traditional System dengan Activity Based Costing System memberikan hasil selisih Rp. 77 pada produk Pashmina dan Rp. 78 pada produk Bergo. Dari selisih tersebut, maka Activity Based Costing System memberikan hasil yang lebih rendah pada produk pashmina dan lebih tinggi pada produk bergo jika dibandingkan dengan Traditional System. Harga Pokok Produksi menggunakan Activity Based Costing System memiliki dampak baik terhadap profitabilitas produk dengan kontribusi laba yang lebih tinggi daripada menggunakan Traditional System dengan nilai selisih 0,34% pada produk Pashmina dan kontribusi laba yang lebih rendah daripada menggunakan Traditional System dengan nilai selisih 0,38% pada produk Bergo. Kata Kunci : Harga Pokok Produksi, Activity Based Costing, Home Industry
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Harga Pokok Produksi, Activity Based Costing, Home Industry |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221700013 Moch. Andi Hantono |
| Date Deposited: | 31 Jan 2022 01:46 |
| Last Modified: | 31 Jan 2022 01:46 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/13532 |
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