ANALISIS HARGA POKOK PRODUK KAIN ENDEK-WARNA ALAM (NATURAL COLOUR) PADA USAHA TENUN IKAT BALI ARTA NADI (TRADITIONAL WEAVING) (Studi kasus Pada Tenun Ikat Bali Arta Nadi (Traditional Weaving))

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan menghitung harga pokok produksi, alasan perusahaan tidak menentukan harga pokok produksi sesuai kaidah penentuan harga pokok produksi yang baku dan berapa harga pokok produksi yang seharusnya di catat oleh perusahaan jika mengikuti kaidah penentuan harga pokok produksi yang baku. Penelitian perhitungan harga pokok produksi dengan metode full costing yang terbagi dalam tiga biaya yaitu, biaya bahan baku, biaya tenaga kerja dan biaya overhead. Penelitian ini dilaksanakan di usaha tenun ikat bali arta nadi (traditional weaving) terletak di terletak banjar lantang katik, desa telaga tawang, kecamatan sidemen, yang meneliti satu proses produksi per-bulan khusus produk kain tenun endek warna alam. Jenis data yang digunakan penelitian ini yaitu, (1) Data primer diperoleh dengan menggunakan teknik observasi, wawancara,dan dokumentasi. (2) Data sekunder diperoleh dengan melakukan studi kepustakaan. Yang berkaitan dengan masalah yang diteliti.Teknik analisis data yang di gunakan yaitu metode deskriftif kualitatif dan metode deskriftif kuantitatif. Hasil penelitian yang didapat mengenai perhitungan harga pokok produksi kain endek warna alamyaitu,(1) berdasarkan metode perusahaan perhitungan harga pokok kain endek warna alam didapat senilai Rp. 221.667 per produk. Sedangkan perhitungan harga pokok produksi dengan metode full costing perhitungan harga pokok produksi kain endek warna alam didapat senilai Rp.227.454. Berdasarkan hasil penelitian dapat disimpulkan bahwa Metode harga pokok yang seharusnya di pakai perusahaan dalam menghitung harga pokok produk yaitu metode full costing.Jika perusahaan masih menggunakan metode perhitungan harga pokok produksi dengan metode perusahaan maka perusahaan akan rugi sebesar Rp 5.787 per lembar kain tenun warna alam
Kata Kunci : harga pokok produk, kerugian dan metode full costing.

This study was aimed at analyzing how a company computes the cost price of its production, the reason the company does not determine its cost price in accordance with the standard production cost pricing and some cost prices that should be recorded by the company if it follows the rule of standard production cost pricing. This study of production cost production pricing of used full costing method that comprised three costs, i.e., raw material cost, worker cost and cost cost. This study was done in Bali Arta Nadi Ikat Weaving Business (Traditional Weaving) that is situated in Banjar Lantang Katik of Telaga Tawang village, Sideman district, that investigated the production process per month, particularly natural color endek weaved cloth. The types of data used were (1) primary data that were obtained through observation technique, interview and documentation and (2) secondary data that were obtained by using library research of literature related to the study problem. The data analysis techniques used were descriptive qualitative method and descriptive quantitative method. The results about the calculation of cost price of natural colour endek cloth product are 1) based on the company’s method of computation of the cost price of natural colour endek cloth is Rp 221.667 for each product. While the computation of the cost price of the product by using full costing computation the cost price of natural color endek cloth is Rp 227.454. Based on the results it can be concluded that the cost price method that should have been used in the company in cost pricing is full costing. If the company still uses the company method of cost pricing the company will experience a loss of Rp 5.787 for each sheet of natural color weaved cloth.
keyword : product cost price, loss, and full costing method.