ANALISIS HARGA POKOK PRODUKSI EMPING BANTARAGUNG DI DESA BANTARAGUNG KECAMATAN SINDANGWANGI KABUPATEN MAJALENGKA

Judul : ANALISIS HARGA POKOK PRODUKSI EMPING BANTARAGUNG DI DESA BANTARAGUNG KECAMATAN SINDANGWANGI KABUPATEN MAJALENGKA

Penulis : ADIE IRWAN KUSUMAH

Kutipan : Abdul Halim, Dasar-dasar Akuntansi Biaya, Edisi Keempat, Cetakan Ketiga, BPFE-Universitas Gajah Mada, Yogyakarta, 1999. Adolph Matz and Milton F. Usry, Akuntansi Biaya, Perencanaan dan Pengendalian, Jilid I, Cetakan kesembilan, Penerbit Erlangga, Jakarta, 1994. -----------, Cost Accounting Planning and Control, Eight Edition, South Western Publishing.Co. Ohio, 1997. Hadibroto,S., Masalah Akuntansi, Fakultas Ekonomi UI, Jakarta, 1978. Mulyadi, Akuntansi Biaya, bagian Penerbit Sekolah Tinggi Ilmu Ekonomi YKPN, 1991. -----------, Akuntansi Biaya, Edisi ke-5, BP-STIE YKPN, Yogyakarta, 1993. Phillip E. Fess and Carl s. Warren. Accounting Principles. Fifteenth Edition. South-Western Publishing Co. Cincinatti. West Chicago, IL. Dallas. Livermore. CA. 1989. R. A. Supriyono, Akuntansi Biaya : Pengumpulan Biaya dan Penentuan Harga Pokok, Buku I, Edisi Ke-2, BPFE-UGM, Yogyakarta, 1994. Soemarsono, Peranan Harga Pokok Dalam Penentuan Harga, Rineke Cipta, Jakarta, 1990. Usry, Milton. F. & Lawrence H. Hammer, Akuntansi Biaya, Perencanaan dan Pengendalian, Erlangga. Jakarta, 1993. Wasis, Pengantar Ekonomi Perusahaan, Alumni Bandung, Bandung, 1981.

Penerbit : Fakultas Ekonomi Untag Cirebon

Edisi : Vol. 1 No. 1 September-Desember 2012

ABSTRAK

In general, the development of the industrial sector at Desa Bantaragung Kecamatan Sindangwangi Kabupaten Majalengka still faces several problems, including the Limited and the unavailability of raw materials continuously, especially in agro results, resulting in the production of raw material producers gained outside Majalengka, this will affect the increase in production costs . Lack of skills and workforce skills in the management and application of technology in improving the quality of product diversification. The limited ability of capital and access to capital for entrepreneurs that do not meet its production capacity. Based on these problems, the authors formulate the problem such as how financial administration, how to determine the cost kilogram of the production how chips can develop more advanced as expected. The results and discussion, implementation of production business Desa Bantaragung Kecamatan Sindangwangi Kabupaten Majalengka chips can be concluded that the recording of financial transactions has not been using the accounting system, so that this condition causes difficulties to assess the effectiveness of its business and how the profits or gains for his efforts, to determine how the cost of production chips , the author uses Full Costing Method to obtain basic price of Rp. 20769.33 and there are some obstacles in developing such Bantaragung chips production business in terms of raw materials especially melinjo, labor skills, capital and marketing. Based on the facts that exist in the field and the results of financial analysis and production costs, the authors suggest to use the accounting system to record all financial transactions, and the recording was made standard cost accounting system through the production process. To develop the business further enhance chips are expected from various aspects considered include materials, labor skills, village governments often provide training and education to the community based effort in the art to enhance the skills and capabilities. In terms of capital, there should be facilitated between employers and institutions / government / banks / cooperatives to provide additional capital in order to grow more entrepreneurs chips as far businessman chips to date have not received additional capital from outside it. In the field of marketing, using marketing strategies such as direct selling (direct sales), Distribution (marketing to shops/agents), or changing the packaging more attractive.

Kata kunci : Harga Pokok, Produksi Emping

File : 2. Adie Irwan Kusumah.doc

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