v DAFTAR ISI KATA PENGANTAR

DAFTAR ISI
KATA PENGANTAR ........................................................................................... iv
DAFTAR ISI ............................................................................................................v
DAFTAR TABEL ................................................................................................. vii
DAFTAR LAMPIRAN .......................................................................................... ix
ABSTRACT .............................................................................................................x
INTISARI............................................................................................................... xi
BAB I PENDAHULUAN ........................................................................................1
1.1.
Latar Belakang Masalah ................................................................................1
1.2.
Rumusan Masalah .........................................................................................4
1.3.
Tujuan Penelitian ..........................................................................................4
1.4.
Manfaat Penelitian ........................................................................................4
1.5.
Kerangka Konseptual ....................................................................................5
BAB II GAMBARAN UMUM PENELITIAN .......................................................6
2.1.
Profil Singkat Perusahaan .............................................................................6
2.2.
Tinjauan Pustaka ...........................................................................................7
2.3.
Tinjauan Penelitian Sebelumnya .................................................................16
2.4.
Metodologi ..................................................................................................17
BAB III PEMBAHASAN ......................................................................................20
3.1.
PENENTUAN BIAYA PRODUK BERSAMA .........................................21
3.1.1.
Biaya Bahan Baku Bersama ....................................................................21
3.1.2.
Biaya Tenaga Kerja Langsung Bersama .................................................24
3.1.3.
Biaya Overhead Pabrik Bersama .............................................................25
3.2. PENENTUAN HARGA POKOK PRODUKSI DAN HARGA JUAL
DONAT TOPING MESES ....................................................................................52
3.2.1.
Biaya Produksi Donat Toping Meses ......................................................52
3.2.2.
Penentuan Harga Pokok Produksi Donat Toping Meses .........................61
3.2.3.
Penentuan Harga Jual Donat Toping Meses ............................................62
3.3. PENENTUAN HARGA POKOK PRODUKSI DAN HARGA JUAL
DONAT TOPING KEJU .......................................................................................66
3.3.1.
Biaya Produksi Donat Toping Keju ........................................................66
3.3.2.
Penentuan Harga Pokok Produksi Donat Toping Keju ...........................75
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3.3.3.
3.4.
Penentuan Harga Jual Donat Toping Keju ..............................................76
LAPORAN LABA RUGI ...........................................................................80
BAB IV KESIMPULAN DAN SARAN ...............................................................83
4.1.
KESIMPULAN ...........................................................................................83
4.2.
SARAN .......................................................................................................84
DAFTAR PUSTAKA ............................................................................................85
LAMPIRAN ...........................................................................................................86
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DAFTAR TABEL
Tabel 1 : Tinjauan Penelitian Sebelumnya.............................................................16
Tabel 2 : Biaya Bahan Baku Bersama....................................................................21
Tabel 3 : Alokasi Bahan Baku Donat Toping Meses .............................................22
Tabel 4 : Alokasi Bahan Baku Donat Toping Keju ...............................................23
Tabel 5 : Biaya Tenaga Kerja Langsung Bersama .................................................24
Tabel 6 : Alokasi Tenaga Kerja Langsung Donat Toping Meses ..........................25
Tabel 7 : Alokasi Tenaga Kerja Langsung Donat Toping Keju.............................25
Tabel 8 : Biaya Tenaga Kerja Tidak Langsung Bersama ......................................26
Tabel 9 : Alokasi Tenaga Kerja Tidak Langsung Donat Toping Meses ................27
Tabel 10 : Alokasi Tenaga Kerja Tidak Langsung Donat Toping Keju ................28
Tabel 11 : Biaya Depresiasi Mesin dan Peralatan Bersama ...................................29
Tabel 12 : Alokasi Depresiasi Mesin dan Peralatan Donat Toping Meses ............30
Tabel 13 : Alokasi Depresiasi Mesin dan Peralatan Donat Toping Keju ..............31
Tabel 14 : Biaya Depresiasi Gedung dan Bangunan Bersama ...............................33
Tabel 15 : Alokasi Depresiasi Gedung dan Bangunan Donat Toping Meses ........34
Tabel 16 : Alokasi Depresiasi Gedung dan Bangunan Donat Toping Keju ..........34
Tabel 17 : Biaya Kendaraan Donat Toping Meses ................................................35
Tabel 18 : Alokasi Depresiasi Kendaraan Donat Toping Meses ...........................36
Tabel 19 : Alokasi Depresiasi Kendaraan Donat Toping Keju ..............................37
Tabel 20 : Biaya Pemeliharaan Mesin dan Peralatan Bersama ..............................37
Tabel 21 : Alokasi Pemeliharaan Mesin dan Peralatan Donat Toping Meses .......38
Tabel 22 : Alokasi Pemeliharaan Mesin dan Peralatan Donat Toping Keju .........39
Tabel 23 : Biaya Pemeliharaan Gedung dan Bangunan Bersama ..........................39
Tabel 24 : Alokasi Pemeliharaan Gedung dan Bangunan Donat Toping Meses ...40
Tabel 25: Alokasi Pemeliharaan Gedung dan Bangunan Donat Toping Keju.......40
Tabel 26 : Biaya Pemeliharaan Kendaraan Bersama .............................................41
Tabel 27 : Alokasi Pemeliharaan Kendaraan Donat Toping Meses ......................42
Tabel 28 : Alokasi Pemeliharaan Kendaraan Donat Toping Keju .........................42
Tabel 29 : Biaya Listrik Bersama...........................................................................43
Tabel 30 : Alokasi Listrik Donat Toping Meses ....................................................44
Tabel 31 : Alokasi Listrik Donat Toping Keju ......................................................44
Tabel 32 : Biaya Telepon Bersama ........................................................................45
Tabel 33 : Alokasi Telepon Donat Toping Meses .................................................45
Tabel 34 : Alokasi Telepon Donat Toping Keju ....................................................46
Tabel 35 : Biaya Pengemasan Bersama .................................................................46
Tabel 36 : Alokasi Pengemasan Donat Toping Meses...........................................47
Tabel 37 : Alokasi Pengemasan Donat Toping Keju .............................................48
Tabel 38 : Biaya BBM Bersama ............................................................................48
Tabel 39 : Alokasi BBM Donat Toping Meses ......................................................49
Tabel 40 : Alokasi BBM Donat Toping Keju ........................................................49
Tabel 41 : Biaya Konsumsi Karyawan Bersama....................................................50
Tabel 42 : Alokasi Konsumsi Karyawan Donat Toping Meses .............................51
Tabel 43 : Alokasi Konsumsi Karyawan Donat Toping Keju ...............................51
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Tabel 44 : Biaya Bahan Baku Donat Toping Meses ..............................................53
Tabel 45 : Biaya Tenaga Kerja Langsung Donat Toping Meses ...........................54
Tabel 46 : Biaya Bahan Penolong Donat Toping Meses .......................................55
Tabel 47 : Biaya Tenaga Kerja Tidak Langsung Donat Toping Meses .................56
Tabel 48 : Biaya Depresiasi Mesin dan Peralatan Donat Toping Meses ...............57
Tabel 49 : Biaya Depresiasi Gedung dan Bangunan Donat Toping Meses ...........58
Tabel 50 : Biaya Depresiasi Kendaraan Donat Toping Meses ..............................59
Tabel 51 : Total Biaya Overhead Pabrik Donat Toping Meses .............................60
Tabel 52 : Total Biaya Produksi Donat Toping Meses ..........................................61
Tabel 53 : Harga Pokok Produksi Donat Toping Meses ........................................61
Tabel 54 : Total Biaya Operasional .......................................................................62
Tabel 55 : Harga Jual Donat Toping Meses ...........................................................63
Tabel 56 : Biaya Bahan Baku Donat Toping Keju ................................................67
Tabel 57 : Biaya Tenaga Kerja Langsung Donat Toping Keju ..............................68
Tabel 58 : Biaya Bahan Penolong Donat Toping Keju ..........................................69
Tabel 59 : Biaya Tenaga Kerja Tidak Langsung Donat Toping Keju ...................70
Tabel 60 : Biaya Depresiasi Mesin dan Peralatan Donat Toping Keju .................71
Tabel 61 : Biaya Depresiasi Gedung dan Bangunan Donat Toping Keju .............72
Tabel 62 : Biaya Depresiasi Kendaraan Donat Toping Keju .................................73
Tabel 63 : Total Biaya Overhead Pabrik Donat Toping Keju ................................74
Tabel 64 : Total Biaya Produksi Donat Toping Keju ............................................75
Tabel 65 : Harga Pokok Produksi Donat Toping Keju ..........................................75
Tabel 66 : Total Biaya Operasional .......................................................................76
Tabel 67 : Harga Jual Donat Toping Keju .............................................................77
Tabel 68 : Laporan Laba Rugi Metode Full Costing .............................................81
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DAFTAR LAMPIRAN
Lampiran 1 : Donat Toping Meses ........................................................................86
Lampiran 2 : Donat Toping Keju ...........................................................................87
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