Analisis Perhitungan Harga Pokok Produksi Berdasarkan Pesanan dalam Menentukan Harga Jual Pada CV Permata Kreasi Lestari di Kabupaten Bogor

Authors

  • Siti Rahayu Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i4.27470

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan biaya produksi berdasarkan pesanan (job order costing) dalam menentukan harga jual produk pada CV Permata Kreasi Lestari, Kabupaten Bogor. Perusahaan ini bergerak di industri manufaktur kasur yang memproduksi berdasarkan pesanan. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan metode job order costing secara optimal, terutama dalam mengalokasikan biaya overhead pabrik. Peneliti membandingkan metode perusahaan dengan pendekatan teoritis dengan menggunakan asumsi overhead sebesar 50% dari biaya tenaga kerja langsung dan 25% dari bahan baku. Perbandingan ini menghasilkan nilai harga jual yang lebih representatif dan berujung pada efisiensi biaya serta peningkatan akurasi laba. Penelitian ini menyarankan penerapan job order costing sebagai metode akuntansi biaya untuk menghasilkan keputusan harga jual yang lebih akurat

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Published

2025-07-21

How to Cite

Siti Rahayu. (2025). Analisis Perhitungan Harga Pokok Produksi Berdasarkan Pesanan dalam Menentukan Harga Jual Pada CV Permata Kreasi Lestari di Kabupaten Bogor. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(4). https://doi.org/10.30651/jms.v10i4.27470

Issue

Vol. 10 No. 4 (2025)

Section

Artikel

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