ANALISIS STRATEGI PENENTUAN HARGA POKOK PRODUKSI KAIN SONGKET SUTRA BERDASARKAN METODE FULL COSTING PADA WEAVING CENTER PONI'S PENGERAJIN TENUN SONGKET SUTRA DI DESA JINENGDALEM

Abstract

Penelitian ini bertujuan untuk menganalisis strategi perusahaan menghitung harga pokok produksi, mengetahui cara menetapkan harga jual yang tepat jika berdasarkan metode penentuan harga pokok produksi sesuai dengan kaidah yang baku, dan mengetahui perbandingan penentuan harga pokok produksi tanpa kaidah yang baku dengan penentuan harga pokok produksi berdasarkan kaidah yang baku pada Weaving Center Poni's. Penentuan harga pokok produksi berdasarkan kaidah yang baku yaitu menggunakan metode full costing. Penelitian ini dilaksanakan di Weaving Center Poni's yang merupakan sentra industri usaha kecil menengah (UKM) yang memproduksi kain songket sutra yang terletak di Dusun Gambang, Desa Jinengdalem, Kecamatan Buleleng, Kabupaten Buleleng. Metode pengumpulan data dilakukan dengan cara studi kepustakaan, observasi, wawancara, dan dokumentasi, sedangkan jenis data yang digunakan yaitu data kualitatif. Teknik analisis data dalam penelitian ini dilakukan melalui tiga tahapan yaitu pengumpulan data, penyajian data, dan reduksi data. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan harga pokok produksi yang dilakukan oleh pemilik usaha dengan metode full costing. Perhitungan harga pokok produksi menurut Weaving Center Poni's adalah sebesar Rp 1.945.000 per produk. Sedangkan menurut metode full costing, perhitungan harga pokok produksi yang sesungguhnya adalah sebesar Rp 2.045.000 per produk. Penelitian ini menyimpulkan bahwa perhitungan harga pokok produksi pada Weaving Center Poni's kurang tepat karena pemilik usaha belum menghitung seluruh biaya yang terlibat dalam proses produksi. Sebaiknya pemilik usaha menghitung harga pokok produksi berdasarkan kaidah yang baku, yaitu metode full costing.
Kata Kunci : biaya, harga pokok produksi, metode full costing

This study aimed at analyzing the company's strategy to calculate production based-cost, knowing how to set the right selling price if the method used to determine the based-cost of production was in accordance with the standard rules, and knowing the comparison of determining production based-cost without standard rules and of determination production based- cost through the standard rules in Poni's Weaving Center. The determination of based-cost of production was based on the standard rule that was through full costing method. The research was conducted in Poni's Weaving Center which is a center of small and medium enterprises (SMEs) producing silk songket fabric located in Gambang Hamlet, Jinengdalem Village, Buleleng Sub-district, Buleleng Disctrict. The methods of data collection were conducted through library study, observation, interview, and documentation, whereas the type of data used were qualitative data. The data analysis technique in this research was conducted through three stages, i.e., data collection, data presentation, and data reduction. The results of this study indicated that there were differences in the results of production based-cost calculation conducted by the business owners through the full costing method. The calculation of production based-cost according to Poni's Weaving Center was Rp 1.945.000 per product. Meanwhile, according to the full costing method, the calculation of the actual production based-cost was Rp 2,045,000 per product. This study concluded that the calculation of based-cost of production at Weaving Center Poni's was not appropriate because the business owners had not calculated all the costs spent in the production process. The business owners should calculate production based-cost according to the standard rules, namely the method of full costing.
keyword : cost, production based-cost, full costing method