Update Artikelilmiah: 5946

KUSUMA HADI

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Abstrak (Bhs. Indonesia)

Industri rumah tangga Rayung Abadi merupakan salah satu industri rumah tangga skala kecil yang memproduksi sapu glagah. Sapu yang dihasilkan oleh industri rumah tangga Rayung Abadi adalah sapu sapu miring sebelah (SMS) tanpa tangkai, SMS tangkai, lakop kecil dan lakop besar. Tujuan penelitian menganalisis penentuan harga jual sapu glagah menurut perhitungan joint costing, menganalisis perbedaan antara harga jual yang ditentukan perusahaan dengan harga jual menurut perhitungan joint costing, menganalis perbedaan laba yang dihasilkan industri rumah tangga dengan laba setelah perhitungan joint costing. Metode penelitian yang digunakan adalah observasi, sedangkan alat analisis yang digunakan adalah perhitungan joint costing dan uji t. Hasil penelitian menunjukan bahwa rata-rata harga jual sapu SMS tanpa tangkai Rp3.489,00 SMS tangkai Rp4.558,00, lakop kecil Rp2.246,00, lakop besar Rp2.245,00. Perhitungan laba menunjukkan laba sapu SMS tanpa tangkai Rp1.511,00, SMS tangkai Rp1.442,00 lakop kecil Rp54,00 lakop besar Rp355,00. Hasil menunjukan tidak terdapat perbedaan antara penentuan harga jual joint costing dengan harga jual senyatanya untuk sapu SMS tangkai, lakop kecil dan lakop besar. Sedangkan sapu SMS tanpa tangkai terdapat perbedaan, sedangkan untuk perhitungan laba berdasarkan metode perhitungan joint costing menunjukan tidak terdapat perbedaan antara laba senyatanya dengan laba joint costing untuk masing-masing sapu glagah.

Abtrak (Bhs. Inggris)

Rayung Abadi’s home industry is one of the small-scale household industries which produce glagah’s broom. Broom produced by RayungAbadi’s home industry is (lopsided broom) SMS without a stalk, SMS stalk, small lakop and big lakop. The purpose of research is to analyze the determination of the selling price of glagah’s broom according to joint costing calculations, analyze the difference of the sale price with the company's selling price is determined according to the calculation of joint costing, analyzing the difference the income generated by the home industry after the calculation of the profit calculation of joint costing. The method research is observation, while the analysis tool is calculation of joint costing and t test. The results showed that the average selling price brooms SMS without a stalk Rp3.489,00, SMS stalk Rp4.558,00, small lakop Rp2.246,00, big lakop Rp2.245,00. Profit calculation shows the profit SMS without stalk’s broom Rp1.511,00, SMS stalk Rp1.442,00, small lakop is  Rp54,00, Rp355,00 for  big lakop. The result analyze is no difference between the selling price determination joint costing the actual selling price for SMS stalk’s broom, small lakop and big lakop is smaller t table, while the SMS without stalk’s broom there is a difference. There are differences between actual earnings to earnings broom joint costing SMS without stalk SMS stalk small lakop large lakop.

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