Analisis Harga Pokok Produksi pada Belt Conveyor dan Roller Conveyor dengan Metode Job Order Costing pada PT. XYZ

Nur Laili Rahmawati; Yoniv Erdhianto

doi:10.61132/jupiter.v3i4.969

Authors

Nur Laili Rahmawati Institut Teknologi Adhi Tama Surabaya
Yoniv Erdhianto Institut Teknologi Adhi Tama Surabaya

DOI:

https://doi.org/10.61132/jupiter.v3i4.969

Keywords:

Conveyor, Job-Order Costing, Manufacture, Make-to-Order

Abstract

In global competition, companies must be able to set competitive selling prices. Production cost components such as raw material costs, direct labor costs, and factory overhead costs are all included in the cost of goods manufactured. This study analyzes the COGS with Job Order Costing at PT. XYZ, a make-to-order company. The study was conducted by comparing COGS with Job Order Costing between Box Roller Conveyor and Bag Stop & Go Belt Conveyor as well as material usage and outsourcing. The results of the study indicate that Job Order Costing at PT.XYZ accurately traces the contribution of material costs and outsourcing to total production costs, and evaluates efficiency and cost control on each project with different characteristics. The use of Job Order Costing shows that Bag Stop & Go Belt Conveyor has a higher COGS of Rp299,655,813 than the COGS of Box Roller Conveyor of only Rp209,740,142. The cost structure shows that outsourcing is the most dominant component, reaching more than 98% of HPP on Bag Stop & Go Belt Conveyor, while raw material costs contribute less than 3%, so it can be concluded that the outsourcing vendor management strategy greatly affects the efficiency of production costs at PT. XYZ.

References

Abbas, Y. E., & Fadilah, U. (2024). Analysis of production cost calculation using job order costing method at PT Secma Energy Cell. Akuntansi: Jurnal Akuntansi Integratif, 10(1), 14–33. https://doi.org/10.29080/jai.v10i1.1611

Adolph, R. (2016). 済無No title no title no title (pp. 1–23).

Arni, Y. (2018). Persentase biaya bahan baku, biaya tenaga kerja, biaya overhead pabrik terhadap harga pokok produksi pada PT. Maju Tambak Sumur. Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi, 2(1), 43–56. https://doi.org/10.31851/neraca.v2i1.2228

Azahra, S. N., & Supriyati, S. (2022). Perancangan sistem informasi akuntansi harga pokok produksi berdasarkan job order costing. AIS The Best: Accounting Information Systems and Information Technology Business Enterprise, 7(1), 46–60. https://doi.org/10.34010/aisthebest.v7i1.7095

Dewi Maya Sari, Handayani, M., & Zaharatun Nighisa. (2022). Analisa perhitungan harga pokok produksi dengan metode job order costing (Studi kasus pada Perabot Semantok Perkasa Banda Aceh). Jurnal Penelitian Ekonomi Akuntansi (JENSI), 6(2), 136–149. https://doi.org/10.33059/jensi.v6i2.6578

Endaryati, E., & Subroto, V. K. (2020). Perancangan sistem informasi akuntansi aset tetap dengan metode garis lurus sebagai perhitungan penyusutan aset tetap. Jurnal Ilmiah Komputersasi Akuntansi, 13(2), 80–92.

Fardhani, N., Morasa, J., Wangkar, A., & Fakultas Ekonomi Universitas Sam Ratulangi Manado. (2016). Evaluasi penerapan job order costing method dalam penentuan harga pokok produksi pada CV. Visual Komunika Mandiri. Jurnal Berkala Ilmiah Efisiensi, 16(4), 559–569.

Febrianti, R., & Rahmadani, R. (2022). Analisis perbandingan penentuan harga pokok produksi untuk menentukan harga jual produk menggunakan metode full costing dan variable costing. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 47–52. https://doi.org/10.37641/jiakes.v10i1.1190

Harahap, B., & Prima, A. P. (2019). Pengaruh biaya bahan baku, biaya tenaga kerja langsung dan factory overhead cost terhadap peningkatan hasil produksi pada perusahaan kecil industri tahu tempe di Kota Batam. Jurnal Akuntansi Barelang, 4(1), 12–20. https://doi.org/10.33884/jab.v4i1.1476

Hidayat, R. T., & Priani, R. (2022). Analisis perhitungan harga pokok produksi dengan job order costing untuk optimalisasi penentuan harga (Studi kasus CV Globalindo Perkasa Engineering). Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis, 4(1), 146–164. https://doi.org/10.59806/tribisnis.v4i1.154

Huikko, A. (2015). A job costing tool for construction company X [Undergraduate thesis, JAMK University of Applied Sciences].

Kurniawan, D. (2017). Konsep teoretis dan praktik pada biaya produksi (manufacturing cost). Jurnal Substansi, 1(1), 1–24.

Permana, D. R. A., Simanjunta, C. V., & Herinyato, L. (2024). Penerapan metode job order costing dalam menentukan harga pokok produksi pada sistem informasi pengendalian biaya. Jurnal Ilmiah Bahasa, Sastra, dan Pengajarannya, 11(1), 196–207.

Putri, S. D., Widayati, A., & Yuniar, I. (2023). Aplikasi keuangan perusahaan manufaktur fashion: Modul produksi dengan metode job order costing. E-Proceeding of Applied Science, 9(2), 973.

Satriani, D., & Kusuma, V. V. (2020). Perhitungan harga pokok produksi dan harga pokok penjualan terhadap laba penjualan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 4(2), 438.