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Journal : Jurnal Ilmiah Ranggagading (JIR)

Pengaruh Penerapan Metode Akumulasi Harga Pokok Produksi Dalam Menentukan Harga Jual Studi Kasus pada Divisi Garment PT Mitrasejati Muliaindustri Edison, Edison; Hasibuan, David H.M.; Hendri, Hendri
Jurnal Ilmiah Ranggagading (JIR) Vol 11, No 1 (2011): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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Abstract

In current condition where economy is being instable and competition is increasing, generally companies have dofficulties in running their business. This problems are experienced by the companies engaged to manufacturing as well, either the companies which produce massively or which produce depending on an order. Every manufacturing company is required to improve efficiency and effectiveness in all fields to achieve the companies’ main goal, that is earning profits. One point needs to be considered, that is the use of an appropriate method to determine production cost. For this case, of course, it’s not free from production cost spent to produce the products. This production cost is a very important cost element in determining production cost. Therefore, it needs an appropriate method to calculate the amount of production cost. The method used to calculate the cost of goods manufactured by PT Mitrasejati Muliaindustri is job order costing method. In this method the production cost of each product is clearly separated from raw materials cost, direct labour cost, and factory overhead cost. The author conducted this research by case study and utilized descriptive method, by collecting data of job order production cost contained in the company. After the production cost data had been collected, the production cost was calculated using job order costing method. The percentage of profit expected is based on standard established, but the order that’s ordered with a design desired by consumers is based on management’s policy. Likewise, the standard calculation of overhead cost amounted to 75% set by management. Based on the author got through the research, it can be concluded that applying the accumulation method of production cost (the company used job order costing method) have significant influence in determining the price. Thus, the calculation of production cost must be done carefully and accurately by considering the amount of charge used in the production process.
Co-Authors A Imsya A Mikail Abdul Razak Abdullah, Bualkar Aditya, Hafiz Noval Hasany Afrianti, F. Agus Siswanto Akwan Sunoto, Akwan Albert Albert Alianto Alianto Aliman Aliman Amir Hamzah Amroni, Amroni Andi Andi Andi Saryoko, Andi Andika Andika Andriyaldi, Andriyaldi Anita Rahayu Anrinal Anrinal Arif Awaludin, Arif Aslimeri, Aslimeri Astrid, Erita Aswardi Aswardi BOBBY RAHMAN, BOBBY Busyro, Busyro Candra, Oriza Carin, Latycia Cassany, Saluddin Al Cecep Darmawan, Cecep Chairat, Arief Suardi Nur Christoffer, Christoffer D Fatria Dahlang Tahir David H.M. Hasibuan Desi Kisbianty, Desi Desy Kisbiyanti, Desy Edison Edison Effiyaldi, Effiyaldi Efrizal Syofyan Elfizon Elfizon Elmustian Rahman Erick Fernando F. E. Putra F. Madarisa Fachruddin Fachruddin Fahroji, Fahroji Fardinal, Fardinal Fauzan Fauzan Fyka, Samsul Alam Gohzali, Hernawati H, Juniardi Hafis, Putra Al Hambali Hambali Hardi, Rahmat Sulhan Harianja, Salomo Harissatria, Harissatria Harselina, Dwi Hendri, J. Herti Yani, Herti Hikmah Hikmah Ibrahim, Lukman T Idris Idris Indra Yulius Budiman intan permata sari Irfana Diah Faryuni Islami, Syaiful Jasmir, Jasmir Jaswandi, Jaswandi Jaswandi, Jaswandi Jeannette F. Pangemanan, Jeannette F. Jummy Adi Draman Saragih Kurniabudi, Kurniabudi Kuswandi Kuswandi L Oktariana, L Liga, Wendy Liga, Wendy Luqman, Luqman M, Daud Maslan - Maslan, Maslan - Melissa, Vina Muhammad Bukhori Dalimunthe, Muhammad Bukhori Muhammad Halimi Muskhir, Mukhlidi Nizwardi Jalinus Novianto, Yudi Nurhadi Nurhadi Nurhasanah, Roswati Nurmalasari Nurmalasari Pangastuti, Yunida Panggabean, Fitri Yani Pasra, Nurmiati Pratama, Nico Prayudi Prayudi Purnama, Dirga Rahim, Ferdinal Rahman, Sarli Ridwan Hanan, Ridwan Rina Rina Rohiat, Rohiat Rosmala Dewi Saputra, Rezky Nanda Sarbaini Sarbaini Saudina, Mira Selamet Riadi Selvia, Lola Selvina, Selvina Setiawan Assegaff Sirait, Pahala Sitanggang, Jhon Eduardus Ferry Sitepu, Sukma Aditya Siti Rahmah suardi suardi Suhaemi Suhaemi, Suhaemi Suhengki, Suhengki Sulaeman Hadi Sukmana, Sulaeman Hadi Sunyoto Sunyoto Suparmin, Prayudi Suyono Suyono Syamsuarnis Syamsuarnis, Syamsuarnis Triono, Muhammad Andi Abdillah Vonne Lumenta Wa Ode Yusria, Wa Ode Wadi, Fajrul Wandana, M Dicky Wiliams Michael Leonardo Jhonatan Willyandi Sadly Wiwin Agustian, Wiwin Yudhi Setiawie Yulia Yellita Yulidarti, Yulidarti Yurnalis Yurnalis Z Udin Zaituni Udin Zulfian Zulfian Zulkarnain Husny, Zulkarnain