Update Artikelilmiah: 10734

WISSI SITI PAOZAH TOHIROH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Laminated board dan barecore merupakan hasil produk olahan kayu albasia yang dihasilkan oleh perusahaan manufaktur. Salah satu perusahaan manufaktur di Kabupaten Banyumas yang memproduksi laminated board dan barecore adalah PT. Arumbai Kasembadan. Produk yang dihasilkan disebut ‘Produk Bersama’ karena diproduksi secara bersamaan dengan variasi yang berbeda. Perusahaan perlu membuat suatu perencanaan penjualan yang baik agar perhitungan harga pokok produk dapat dijadikan acuan dalam penetapan harga jual dan laba yang akan diterima. Penelitian ini bertujuan untuk (1) menghitung besarnya biaya produk bersama, (2) menghitung harga jual laminated board dan barecore, (3) serta menghitung laba produk bersama di PT. Arumbai Kasembadan. Penelitian dilaksanakan di PT. Arumbai Kasembadan Kecamatan Somagede Kabupaten Banyumas dengan metode penelitian yang digunakan adalah metode studi kasus. Penelitian dilaksanakan pada 12 Agustus-10 Oktober 2014 dengan sasaran penelitian adalah sumber data yang didapatkan dari PT. Arumbai Kasembadan yang memproduksi laminated board dan barecore periode 31 Desember 2013. Metode analisis data yang digunakan yaitu biaya bersama, alokasi biaya bersama, dan perhitungan laba produk bersama. Hasil penelitian menunjukan bahwa 1) Besarnya biaya bersama yang dikeluarkan oleh PT. Arumbai Kasembadan per 31 Desember 2013 adalah Rp12.074.239.826,00, 2) Harga jual per unit laminated board adalah Rp6.050.000,00 dengan harga pokok penjualan Rp4.770.667,00 dan harga jual per unit barecore adalah Rp4.290.000,00 dengan harga pokok penjualan Rp2.983.204,00, 3) Laba yang diperoleh PT. Arumbai Kasembadan pada produksi laminated board dan barecore per 31 Desember 2013 sebesar  Rp 4.173.752.374,00.

Abtrak (Bhs. Inggris)

Laminated board and barecore are the products of albasia’s wood processed products which produced by manufacture company. One of manufacture company in Banyumas Regency which produces laminated board and barecore is PT. Arumbai Kasembadan. The products that produced were called ‘Joint Product’ because it is produced jointly with different variation. The company needs to make a good purchasing planning in order the calculation of cost of product can be a reference of determining selling price and profit that will be received. This research was aimed to (1) calculate the number of expense of joint product, (2) calculate selling price of laminated board and barecore, (3) and calculate profit of joint product in PT. Arumbai Kasembadan The research was conducted in PT. Arumbai Kasembadan Somagede District Banyumas Regency with research method which used is case study method. Research was conducted on August 12th-October 10th 2014 with research object is data source which is obtained from PT. Arumbai Kasembadan that produces laminated board and barecore, December 31st 2013 period. Method of data analysis are joint costs, allocation joint costs, and calculation of profit of joint product. Research results showed that 1) The amount of expense of joint product of PT. Arumbai Kasembadan per December 31st 2013 is Rp12.074.239.826,00, 2) Selling price of laminated board is Rp6.050.000,00 per unit with cost of selling Rp4.770.667,00 and selling price of barecore is Rp4.290.000,00 per unit with cost of selling Rp2.983.204,00, 3) The profit obtained by PT. Arumbai Kasembadan of laminated board and barecore production per December 31st 2013 is Rp4.173.752.374,00.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman