DAFTAR ISI
Halaman
HALAMAN
JUDUL ................................................................................................ i
PERNYATAAN ORIGINALITAS ......................................................................... ii
LEMBAR
PENGESAHAAN ................................................................................ iii
ABSTRAKSI ........................................................................................................... iv
KATA
PENGANTAR ............................................................................................ v
DAFTAR
ISI ......................................................................................................... vii
DAFTAR
TABEL ................................................................................................... ix
DAFTAR
GAMBAR ............................................................................................. x
BAB I.......... PENDAHULUAN
1.1
Latar Belakang
Masalah ......................................................... 1
1.2
Rumusan Masalah .................................................................... 4
1.3
Batasan Masalah ...................................................................... 4
1.4
Tujuan Penelitian ....................................................................... 5
1.5
Manfaat Penelitian ................................................................... 5
1.6
Metodologi
Penelitian .............................................................. 6
1.6.1
Riset Kepustakaan ........................................................... 6
1.6.2
Studi Lapangan .............................................................. 6
1.6.3
Analisis yang
Digunakan ............................................. 6
1.7
Sistematik
Penulisan .................................................................. 7
BAB II LANDASAN
TEORI
2.1 Siklus Akuntansi Biaya dalam Perusahaan
Manufaktur 9
2.2 Pengertian
Harga Pokok Pesanan ..................................... 9
2.3 Karakteristik Metode Harga Pokok Pesanan .................. 10
2.3.1. Karakteristik Usaha Pesanan yang
Produksinya berdasarkan
.......... Pesanan ......................................................................... 10
2.3.2. Karakteristik Metode Harga Pokok
Pesanan ....... 10
2.4....... Biaya Produksi dalam Harga Pokok
Pesanan ............... 11
2.5....... Klasifikasi Biaya ........................................................................ 13
2.6....... Klasifikasi Biaya Menurut
memprediksi Biaya .................. 19
2.7....... Klasifikasi Biaya untuk
Pembebanan Biaya ke Objek Biaya 19
2.8....... Metode Full Costing dalam Metode
Pesanan .............. 21
2.9....... Siklus Akuntansi Biaya dalam
Perusahaan Manufaktur 22
2.10..... Manfaat Informasi Harga Pokok
Pesanan ..................... 23
2.11..... Menentukan Harga Jual yang Akan
Dibebankan Kepada
Pemesan ................................................................................... 23
2.12..... Perhitungan
Biaya per Departemen ................................ 25
2.13..... Kajian
Penelitian Sejenis ........................................................ 26
BAB III........ METODOLOGI PENELITIAN
3.1....... Sejarah Pendirian CV. Pondok
Buruh Kontruksi ............. 27
3.2....... Perkembangan Perusahaan .............................................. 27
3.3....... Struktur Organisasi .................................................................. 28
3.4....... Bidang Oprasional Perusahaan ........................................ 30
3.5....... Metodologi Penelitian .......................................................... 31
3.5.1. Objek Penelitian ........................................................... 31
5.5.2. Data / Variabel ............................................................ 31
3.6....... Alat Analisis yang Digunakan ............................................. 31
BAB IV........ PEMBAHASAN
4.1....... Data Perusahaan ................................................................... 34
4.2....... Hasil Penelitian dan Analisis /
Pembahasan ................... 34
4.2.1. Kapasitas Produksi dan Biaya .................................. 34
4.2.2. Perhitungan Harga Pokok Pesanan menurut
Metode Full
.......... Costing ............................................................................ 42
4.2.3. Perhitungan Harga Pokok Pesanan menuurut Metode
.......... Variabel
Costing .......................................................... 44
4.3....... Perbandingan Harga Poko Pesanan .............................. 47
BAB V PENUTUP
5.1....... Kesimpulan ............................................................................... 49
5.2....... Saran .......................................................................................... 50
DAFTAR PUSTAKA ............................................................................................ 52
