PENDEKATAN METODE KONVENSIONAL DAN ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PROKDUKSI SERTA LABA/RUGI KOTOR PADA MARIO’S HANDICRAFT

Abstract

Penelitian ini bertujuan untuk (1) Penerapan metode konvensional dalam penentuan harga pokok produksi serta laba/ rugi kotor, (2) Penerapan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor, dan (3) Perbandingan penerapan metode konvensional dan Activity Based Costing (ABC) System dalam penentuan harga pokok produksi serta laba/ rugi kotor pada Mario’s Handicraft di Mengwi. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, data dikumpulkan dengan metode observasi, dokumentasi dan wawancara. Dan di analisis dengan analisis kuantitatif. Subyek dalam penelitian ini adalah perusahaan Mario’s Handicraft, sedangkan yang menjadi obyek penelitian adalah laporan keuangan pada perusahaan Mario’s Handicraft, khususnya laporan laba/ rugi dalam penentuan harga pokok produksi serta laba kotor dengan metode konvensional dan dengan Activity Based Costing System. Hasil penelitian menunjukan (1) Besarnya harga pokok produksi untuk jenis produk lampu hias berdasarkan metode konvensional sebesar Rp. 101.079.360. Sedangkan besanya laba kotor untuk jenis produk lampu hias sebesar Rp. 51.999.840. (2) Besarnya Harga Pokok Produksi Berdasarkan Activity Based Costing System Untuk Jenis Produk Lampu Hias sebesar Rp. 77.293.502,93 sedangkan besarnya Laba Kotor Dengan Activity Based Costing System sebesar Rp. 75. 785.697,07. (3) Perbandingan Harga Pokok Produksi dan laba kotor dengan Metode Konvensional dan Activity Based Costing System sebesar Rp. 23.785.857.
Kata Kunci : Activity Based Costing System, Harga pokok produksi, Laba/rugi kotor dan Metode Konvensional

This study aims at 1 implementing conventional method in determining production main cost and gross loss/profit, 2 implementing activity based costing system in determining production main cost and gross loss/profit, 3 comparing the implementation of conventional method and activity based costing system in determining production main cost and gross loss/profit in mario’s handicraft in mengwi. The type of data used in this study is quantitative data, data were collected through observation, documentation,and interview. And they were analysed quantitatively. The subject in this study is mario’s handicraft company, meanwhile the object of the study is the financial report in mario’s handicraft company , especially loss/profit report in determining production main cost and gross profit using conventional method and Activity Based Costing System method. The result of the study shows that (1) the production main cost for decoration lamp based on conventional method is Rp. 101.079.360 meanwhile, the gross profit for decoration lamp is Rp. 51.999.840. (2) the production main cost for decoration lamp based on Activity Based Costing System is Rp. 77.293.502,93 meanwhile, the gross profit for decoration lamp is Rp. 75. 785.697,07. (3) the comparison of production main cost and the gross profit using conventional method and Activity Based Costing System is Rp. 23.785.857.
keyword : Activity Based Costing System, conventional method, gross profit, Production main cost determination,