ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE JOB ORDER COSTING (Studi Kasus pada PT Sagatrade Murni)

Abstract

ABSTRACT

Shohibul Wafa, 2022. Analysis of cost of production based on job order costing method (case study at PT Sagatrade Murni). Under the guidance of Mrs. Mardiana as supervisor I and Mrs. Danna Solihin as supervisor II.

This research is a qualitative descriptive study conducted at be manufacturer company PT Sagatrade Murni, which is located on Jln. Lumba-lumba log pond Selili Samarinda, East Kalimantan.

This study aims to determine the method used by the company to calculate the cost of production and compare it with the job order costing method to determine the role of the job order costing method in assigning production costs more precisely and efficiently. The theoretical basis used is cost accounting, cost of production, and job order costing.

The data collection method used is the field study method (interviews), and literature study. In this study, researchers used documentation techniques, by looking at the entire production process carried out by PT Sagatrade Murni. Field study methods (interviews) and literature studies are used to strengthen and deepen the study of the object under study.

The results of the study stated that the calculation of the cost of production using the job order costing method had a higher value than the calculation using the company method. there is a difference in the calculation of the cost of production of Rp. 395,046. This difference occurs because of the difference in the time of completion of the work, the difference in the calculation of overhead costs by the company using the job order costing method, and other causes that affect the difference in the calculation of the cost of production so that the hypothesis is rejected.