Isi Pustaka916465624920

DAFTAR PUSTAKA
B.N Marbun. 2005. Kamus Manajemen, Pustaka Sinar Harapan, Jakarta.

Bastian Bustami dan Nurlela. 2009. Akuntansi Biaya: Melalui Pendekatan
Manajerial, Edisi 1, Mitra Wacan Media, Jakarta.
Dharmanegara,Ida Bagus agung.2010.Penggaran Perusahan, Graha ilmu, Jakarta.
Prawironegoro Darsono dan Purwati Ari. 2008. Akuntansi Manajemen, Edisi 2,
Mitra Wacana Media, Jakarta.
Hansen, Don R & Mowen, Meryanne M. 2009. Akuntansi Manajemen, Tim
Salemba Empat, Penerbit Salemba Empat, Jakarta.
Haruman Tendi dan Rahayu Sri. 2007. Penyusunan Anggaran Perusahaan, Edisi
2 Graha Ilmu, Jakarta.
Hasibuan, Malayu S.P. 2007. Akuntansi Mnajemen: Dasar, Pengertian, dan
Masalah, Edisi Revisi,Cetakan 6, Bumi Aksara, Jakarta.
M. Nafarin. 2007. Penganggaran Edisi 3 Salemba Empat, Jakarta.
Mulyadi. 2005. Akuntansi Biaya : Perencanaan dan Pengendalian Biaya Serta
Pembuatan Keputusan, Edisi 2, BPFE Yogyakarta, Yogyakarta.
Octarizza.2006.Skripsi : Anggaran Penjualan dan Biaya Operasional sebagai alat
perencanaa dan pengendalian, Universitas Sumatra Utara, Medan.
Rudianto, 2009, Penganggaran, Penerbit Erlangga, Jakarta.
Universitas Mercu Buana. 2005. Pedoman Penyusunan Skripsi Fakultas Ekonomi,
Jakarta.
William K. Carter Usry. 2005. Akuntansi Biaya, Edisi 13, Jakarta.
Lampiran 4
PT. Laksana Kencana Gemilang
Anggaran Biaya Operasional dan Realisasi
Periode : Januari Desember 2009
(dalam ribuah Rupiah)
Bulan
(1)
Realisasi
(3)
Anggaran
(4)
Ongkos Pegawai
Ongkos Pengangkutan Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
Ongkos Promosi/Distribusi
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Keterangan
(2)
52,830
9,526
23,146
92
1,003
10,733
(33,884)
63,446
49,194
9,046
19,729
114
2,065
63,061
143,209
48,914
6,020
26,052
477
4,512
10,733
234,420
331,128
74,503
11,194
17,162
80
6,152
10,733
144,284
264,108
107,409
12,659
20,340
118
4,223
10,733
(56,714)
98,768
71,028
10,582
24,819
181
1,690
10,733
87,480
206,513
Realisasi
(3)
66,144
8,872
19,121
576
3,503
9,836
18,846
126,898
57,594
8,872
19,121
576
1,503
9,836
18,846
116,348
57,592
8,871
19,122
576
1,496
9,837
18,847
116,341
57,594
8,872
19,121
576
1,503
10,086
21,115
118,867
80,594
8,872
19,121
576
5,083
10,086
21,115
145,447
105,335
8,871
19,122
576
4,996
10,087
23,515
172,502
Anggaran
(4)
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Agustus
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
September Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Oktober
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
November Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Desember Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
TOTAL TAHUN 2009
58,530
22,089
28,600
8,660
1,274
10,733
85,221
215,107
57,553
10,920
15,678
2,582
4,177
11,589
89,213
191,712
58,151
12,941
49,703
3,684
2,971
34,904
217,300
379,654
64,220
5,034
20,254
100
1,257
13,507
134,706
239,078
115,255
(13,087)
19,905
10,737
1,748
(15,813)
302,829
421,574
74,853
17,328
70,804
3,772
9,229
17,521
(1,061,221)
(867,714)
1,686,583
57,594
8,872
21,771
576
5,503
11,428
22,000
127,744
57,594
8,872
19,121
576
1,503
11,428
22,000
121,094
57,592
8,871
19,122
576
4,496
11,428
22,002
124,087
57,593
8,872
19,119
576
1,499
11,428
24,599
123,686
105,336
8,872
19,119
576
1,499
11,428
24,598
171,428
57,590
8,880
19,116
574
1,501
11,428
24,598
123,687
1,588,129
Januari
Februari
Maret
April
Mei
Juni
Bulan
(1)
Keterangan
(2)
Juli
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
13,314
20.13
(654)
(7.37)
(4,025)
(21.05)
484
84.03
2,500
71.37
(897)
(9.10)
52,730
279.79
63,452
50.00
8,400
14.58
(174)
(1.96)
(608)
(3.18)
462
80.21
(562)
(37.39)
9,836
100.00
(44,215)
(234.61)
(26,861)
(23.09)
8,678
15.07
2,851
32.14
(6,930)
(36.24)
99
17.19
(3,016)
(201.60)
(896)
(9.11)
(215,573)
(1,143.81)
(214,787)
(184.62)
(16,909)
(29.36)
(2,322)
(26.17)
1,959
10.25
496
86.11
(4,649)
(309.31)
(647)
(6.41)
(123,169)
(583.32)
(145,241)
(122.19)
(26,815)
(33.27)
(3,787)
(42.68)
(1,219)
(6.38)
458
79.51
860
16.92
(647)
(6.41)
77,829
368.60
46,679
32.09
34,307
32.57
(1,711)
(19.29)
(5,697)
(29.79)
395
68.58
3,306
66.17
(646)
(6.40)
(63,965)
(272.02)
(34,011)
(19.72)
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
(936)
(1.63)
(13,217)
(148.97)
(6,829)
(31.37)
(8,084)
(1,403.47)
4,229
76.85
695
6.08
(63,221)
(287.37)
(87,363)
(68.39)
41
0.07
(2,048)
(23.08)
3,443
18.01
(2,006)
(348.26)
(2,674)
(177.91)
(161)
(1.41)
(67,213)
(305.51)
(70,618)
(58.32)
(559)
(0.97)
(4,070)
(45.88)
(30,581)
(159.93)
(3,108)
(539.58)
1,525
33.92
(23,476)
(205.43)
(195,298)
(887.64)
(255,567)
(205.96)
(6,627)
(11.51)
3,838
43.26
(1,135)
(5.94)
476
82.64
242
16.14
(2,079)
(18.19)
(110,107)
(447.61)
(115,392)
(93.29)
(9,919)
(9.42)
21,959
247.51
(786)
(4.11)
(10,161)
(1,764.06)
(249)
(16.61)
27,241
238.37
(278,231)
(1,131.11)
(250,146)
(145.92)
(17,263)
(29.98)
(8,448)
(95.14)
(51,688)
(270.39)
(3,198)
(557.14)
(7,728)
(514.86)
(6,093)
(53.32)
1,085,819
4,414.26
991,401
801.54
(98,454)
(6.20)
Lampiran 5
Bulan
(1)
Januari
Februari
Maret
April
Mei
Juni
Bulan
(1)
Keterangan
(2)
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Keterangan
(2)
Juli
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Agustus
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Oktober
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
TOTAL TAHUN 2010
Realisasi
(3)
Anggaran
(4)
57,078
6,136
6,170
3,682
1,730
30,027
6,411
111,234
61,953
6,722
14,412
3,703
2,376
22,161
12,005
123,332
61,711
6,121
20,076
3,579
2,907
22,161
17,365
133,920
79,713
8,143
19,344
116
9,006
22,161
17,511
155,994
100,431
3,584
21,315
136
309
22,161
12,529
160,465
97,269
14,470
16,612
388
2,439
4,832
16,215
152,225
Realisasi
(3)
76,139
9,562
20,743
621
3,319
8,312
15,622
134,318
65,189
9,562
20,743
621
2,819
8,312
15,622
122,868
65,189
9,564
20,742
621
2,813
8,311
15,621
122,861
65,189
9,562
20,743
621
2,819
9,680
16,062
124,676
121,420
9,562
20,743
621
2,819
9,680
16,062
180,907
88,189
9,564
20,742
621
2,813
9,680
16,060
147,669
Anggaran
(4)
72,487
7,689
26,728
447
5,331
9,503
12,942
135,127
67,287
7,550
26,496
987
4,106
7,481
77,317
191,224
71,102
10,586
22,709
700
3,465
8,215
19,988
136,765
119,941
12,140
18,191
252
6,507
8,215
14,799
180,045
81,518
8,525
18,887
426
3,836
8,215
16,987
138,394
92,709
8,620
70,150
412
13,273
(30,095)
148,992
304,061
1,922,786
65,189
9,562
20,743
621
2,819
9,713
18,839
127,486
65,189
9,562
20,743
621
9,244
9,713
27,189
142,261
65,189
9,564
20,742
621
2,813
9,714
18,841
127,484
65,187
9,562
21,725
621
2,814
9,713
19,351
128,973
121,418
9,562
21,725
621
2,814
9,713
19,351
185,204
65,189
9,562
21,727
619
2,815
9,714
19,350
128,976
1,673,683
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
19,061
25.03
3,426
35.83
14,573
70.26
(3,061)
(492.91)
1,589
47.88
(21,715)
(261.25)
9,211
58.96
23,084
17.19
3,236
4.96
2,840
29.70
6,331
30.52
(3,082)
(496.30)
443
15.71
(13,849)
(166.61)
3,617
23.15
(464)
(0.38)
3,478
5.34
3,443
36.00
666
3.21
(2,958)
(476.33)
(94)
(3.34)
(13,850)
(166.65)
(1,744)
(11.16)
(11,059)
(9.00)
(14,524)
(22.28)
1,419
14.84
1,399
6.74
505
81.32
(6,187)
(219.47)
(12,481)
(128.94)
(1,449)
(9.02)
(31,318)
(25.12)
20,989
17.29
5,978
62.52
(572)
(2.76)
485
78.10
2,510
89.04
(12,481)
(128.94)
3,533
22.00
20,442
11.30
(9,080)
(10.30)
(4,906)
(51.30)
4,130
19.91
233
37.52
374
13.30
4,848
50.08
(155)
(0.97)
(4,556)
(3.09)
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
(7,298)
(11.20)
1,873
19.59
(5,985)
(28.85)
174
28.02
(2,512)
(89.11)
210
2.16
5,897
31.30
(7,641)
(5.99)
(2,098)
(3.22)
2,012
21.04
(5,753)
(27.73)
(366)
(58.94)
5,138
55.58
2,232
22.98
(50,128)
(184.37)
(48,963)
(34.42)
(5,913)
(9.07)
(1,022)
(10.69)
(1,967)
(9.48)
(79)
(12.72)
(652)
(23.18)
1,499
15.43
(1,147)
(6.09)
(9,281)
(7.28)
(54,754)
(84.00)
(2,578)
(26.96)
3,534
16.27
369
59.42
(3,693)
(131.24)
1,498
15.42
4,552
23.52
(51,072)
(39.60)
39,900
32.86
1,037
10.85
2,838
13.06
195
31.40
(1,022)
(36.32)
1,498
15.42
2,364
12.20
46,810
25.27
(27,520)
(42.22)
942
9.85
(48,423)
(222.87)
207
33.44
(10,458)
(371.51)
39,809
409.81
(129,642)
(669.98)
(175,085)
(135.75)
(249,103)
(14.88)
Lampiran 6
Bulan
(1)
Realisasi
(3)
Anggaran
(4)
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Keterangan
(2)
74,204
9,536
11,462
367
6,606
2,438
61,426
166,039
72,761
9,718
17,283
462
59,573
5,226
(30,800)
134,223
87,756
23,516
24,276
252
13,706
5,296
10,275
165,077
120,507
25,513
18,732
373
8,189
5,296
10,620
189,230
122,214
14,435
28,358
262
3,817
5,548
102,171
276,805
128,681
34,392
20,949
503
5,393
5,456
77,025
272,399
Realisasi
(3)
79,086
9,942
26,142
2,250
5,225
1,258
23,564
147,467
79,086
9,942
26,142
2,250
4,725
1,258
23,564
146,967
92,486
9,942
26,142
2,250
4,725
1,258
23,564
160,367
79,086
9,942
26,142
2,250
4,725
4,648
23,996
150,789
136,326
9,942
26,142
2,250
9,420
4,648
23,996
212,724
79,086
9,942
26,142
2,250
4,725
4,648
32,236
159,029
Anggaran
(4)
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Agustus
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Oktober
Ongkos Pegawai
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
Ongkos Kantor
Ongkos Gudang
Ongkos Macam-macam
Ongkos Penyusutan
TOTAL
TOTAL TAHUN 2011
83,948
12,126
28,567
609
(52,604)
4,205
132,992
209,843
92,609
26,020
28,868
252
14,800
4,144
64,792
231,485
83,177
39,378
29,150
253
9,838
4,144
25,263
191,203
186,635
(7,900)
30,238
(1,642)
(3,060)
4,144
34,875
243,290
102,404
9,660
26,764
4,120
4,144
74,495
221,587
134,852
34,215
98,723
428
32,790
3,960
140,605
445,573
2,746,754
79,086
13,142
26,142
2,250
4,725
4,648
23,783
153,776
79,086
9,942
34,142
2,250
14,725
4,648
23,783
168,576
79,087
22,942
26,142
2,250
4,725
4,648
23,783
163,577
146,187
9,942
26,138
2,249
4,461
4,648
28,420
222,045
91,085
9,942
26,138
2,249
4,361
4,648
28,420
166,843
79,085
9,942
26,138
2,249
5,347
4,648
28,420
155,829
2,007,989
Januari
Februari
Maret
April
Mei
Juni
Bulan
(1)
Juli
Keterangan
(2)
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
4,882
6.17
406
4.08
14,680
56.15
1,883
83.69
(1,381)
(26.43)
(1,180)
(93.80)
(37,862)
(160.68)
(18,572)
(12.59)
6,325
8.00
224
2.25
8,859
33.89
1,788
79.47
(54,848)
(1,160.80)
(3,968)
(315.42)
54,364
30.71
12,744
8.67
4,730
5.11
(13,574)
(136.53)
1,866
7.14
1,998
88.80
(8,981)
(190.07)
(4,038)
(320.99)
13,289
56.40
(4,710)
(2.94)
(41,421)
(52.37)
(15,571)
(156.62)
7,410
28.35
1,877
83.42
(3,464)
(73.31)
(648)
(13.94)
13,376
55.74
(38,441)
(25.49)
14,112
10.35
(4,493)
(45.19)
(2,216)
(8.48)
1,988
88.36
5,603
59.48
(900)
(19.36)
(78,175)
(325.78)
(64,081)
(30.12)
(49,595)
(62.71)
(24,450)
(245.93)
5,193
19.86
1,747
77.64
(668)
(14.14)
(808)
(17.38)
(44,789)
(138.94)
(113,370)
(71.92)
Penyimpangan
Rp.
%
(5) = (4) - (3) (6) = (5) / (4)
(4,862)
(6.15)
1,016
7.73
(2,425)
(9.28)
1,641
72.93
57,329
1,213.31
443
9.53
(109,209)
(459.19)
(56,067)
(36.46)
(13,523)
(17.10)
(16,078)
(161.72)
5,274
15.45
1,998
88.80
(75)
(0.51)
504
10.84
(41,009)
(172.43)
(62,909)
(37.32)
(4,090)
(5.17)
(16,436)
(71.64)
(3,008)
(11.51)
1,997
88.76
(5,113)
(108.21)
504
10.84
(1,480)
(6.22)
(27,626)
(16.89)
(40,448)
(27.67)
17,842
179.46
(4,100)
(15.69)
3,891
173.01
7,521
168.59
504
10.84
(6,455)
(22.71)
(21,245)
(9.57)
(11,319)
(12.43)
282
2.84
(626)
(2.39)
2,249
100.00
241
5.53
504
10.84
(46,075)
(162.12)
(54,744)
(32.81)
(55,767)
(70.52)
(24,273)
(244.15)
(72,585)
(277.70)
1,821
80.97
(27,443)
(513.24)
688
14.80
(112,185)
(394.74)
(289,744)
(185.94)
(738,765)
(36.79)

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B.N Marbun. 2005. Kamus Manajemen, Pustaka Sinar Harapan, Jakarta.

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