LAPORAN OBSERVASI PENGANGGARAN

“ESTER” KERIPIK PISANG DAN SALE

Diajukan untuk memenuhi salah satu tugas Mata Kuliah Penganggaran yang di
bina oleh :
Sulastri, S.Pd, M.SA

Oleh :
Indira Eka Kurnia (150421603429)
Luthfiyah Martiningsih (150421604376)
Vikhriya Yustyaningrum (150421607363)
Yunita Dwi Nurfitri (150421607758)

JURUSAN PENDIDIKAN AKUNTANSI

FAKULTAS EKONOMI
UNIVERSITAS NEGERI MALANG
MALANG
2017
 DAFTAR ISI

Halaman

BAB I PENDAHULUAN .............................................................. 1

1.1 Latar Belakang Observasi ..................................................................... 1

1.2 Rumusan Permasalahan ....................................................................... 2

1.3 Manfaat Observasi ............................................................................... 2

1.3.1 Manfaat Teoritis ................................................................... 3

1.3.2 Manfaat Praktis .................................................................... 3

BAB II TINJAUAN PUSTAKA ........................................................ 4

2.1 Tinjauan Teori .................................................................... 4

2.1.1 Teori Umum Tentang Penganggaran ....................................... 4

2.1.2 Teori Umum Tentang Perusahaan ............................................ 4

BAB III METODE OBSERVASI ..................................................... 6

3.1 Latar Belakang dan Profil Perusahaan Observasi ............................. 6

3.2 Jenis dan Pendekatan Observasi ....................................................... 7

3.3 Jenis Data ... ...................................................................................... 7

3.3.1 Data Primer .............................................................................. 7

3.3.2 Penelitian Sendiri ..................................................................... 7

3.3.3 Informan ................................................................................... 8

3.3.4 Data Sekunder .......................................................................... 8

3.4. Metode Pengumpulan Data ............................................................... 8

3.4.1 Wawancara ............................................................................... 8

3.4.2 Observasi .................................................................................. 9

3.4.3 Dokumentasi ............................................................................ 9

3.5 Metode Analisis Data ........................................................................ 9

3.5.1 Reduksi Data ................................................................ 10

3.5.2 Penyajian Data ............................................................. 10

3.5.2.1 Menarik Kesimpulan .................................................... 10

BAB IV HASIL DAN PEMBAHASAN .................................. 11

4.1 Anggaran Penjualan ................................................................................ .. 11

4.2 Anggaran Produksi .................................................................................. 13

4.3 Anggaran Kebutuhan Bahan Mentah ...................................................... 15

4.4 Anggaran Biaya Tenaga Kerja Langsung ............................................... 19

4.5 Anggaran Biaya Overhead Pabrik ........................................................... 25

4.6 Anggaran Biaya Administrasi ................................................................. 30

4.7 Anggaran Biaya Penjualan ..................................................................... 30

Bab V PENUTUP………………… ................................................... 30

5.1 Kesimpulan……. ........................................................................ 31

5.2 Saran ........................................................................ 31