Analisis Penentuan Harga Pokok Produksi Pakaian Dinas Harian Berbasis Metode Full Costing Pada UD. Isna Garment
DOI:
https://doi.org/10.55732/nemr.v2i1.1181Keywords:
Akuntansi, Harga pokok produksi, Pakaian Dinas Harian, Metode full costingAbstract
Riset ini diselenggarakan dengan tujuan guna mengetahui penentuan harga pokok produksi (HPP) Pakaian Dinas Harian (PDH) pada UD. Isna Garment. Metode penelitian yang dipakai pada riset ini ialah metode kualitatif. Data penelitian diperoleh peneliti dengan cara melaksanakan wawancara secara semi-terstruktur dengan pemilik dan pegawai yang bekerja pada UD. Isna, serta peneliti juga menggunakan teknik dokumentasi dan observasi. Data yang diperoleh kemudian dilakukan analisis secara deskriptif guna menjawab rumusan masalah yang ada. Hasil riset menunjukkan bahwa pemilik selama ini telah melakukan perhitungan HPP pada produk PDH yang dibuat dengan menjumlahkah biaya bahan baku yang dikeluarkan dengan biaya tenaga kerja dan biaya lainnya sehubungan dengan proses produksi PDH. Metode yang dipakai pemilik dalam menghitung HPP ialah dengan menggunakan metode full costing, meskipun pemilik masih belum bisa membebankan dengan tepat biaya penyusutan ke dalam perhitungan tersebut.
This research was conducted to determine the cost of production (HPP) of Daily Service Clothes (PDH) at UD. Isna Garment. The research method used in this research is qualitative. Researchers obtained data by conducting semi-structured interviews with owners and employees at UD. Isna and the researchers also use documentation and observation techniques. The data obtained was then analyzed descriptively to answer the existing problem formulation. The research results show that the owner has been calculating COGS for PDH products by adding up the raw material costs incurred with labor and other expenses related to the PDH production process. The owner used the complete costing method in calculating COGS, although the owner can still not correctly charge depreciation costs in this calculation.
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