DAFTAR ISI

Halaman Judul .......................................................................................................................... i

Halaman Pengesahan .............................................................................................................. ii
Halaman Persembahan ..........................................................................................................iii
Motto ........................................................................................................................................ iv
Kata Pengantar ........................................................................................................................ v
Daftar Isi ................................................................................................................................ vii
Daftar Tabel ............................................................................................................................. x
Daftar Gambar ........................................................................................................................ xi
Abstrak ................................................................................................................................... xii

BAB1 : PENDAHULUAN
1.1.Latar Belakang ................................................................................ 1
1.2 Perumusan Masalah ......................................................................... 7
1.3 Tujuan Penelitian ............................................................................. 8
1.4 Manfaat Penelitian ........................................................................... 9

BABI1 : LANDASAN TEORI

2.1.Pengertian Biaya ........................................................................... 12
2.1.1 Pengertian Biaya Produksi ................................................... 13
2.1.2 Pengertian Pengendalian Biaya ........................................... 13
2.1.3 Alat Pengendalian Biaya ...................................................... 14
2.2 Penggolongan Biaya ...................................................................... 20
2.2.1 Penggolongan Biaya Menurut Obyek Pengeluaran.............. 20
2.2.2 Penggolongan Biaya Menurut Fungsi
Pokok dalam Perusahaan ..................................................... 21
2.2.3 Penggolongan Biaya atas Dasar Hubungan Biaya dengan
Sesuatu yang Dibiayai.......................................................... 22
2.2.4 Perilaku Biaya dalam Hubungannya dengan Perubahan
Volume Kegiatan ................................................................. 22
2.2.5 Penggolongan Biaya atas Dasar Jangka
Waktu Manfaatnya ............................................................... 23
2.3 Harga Pokok Produksi ................................................................... 26
2.3.1 Pengertian Harga Pokok Produksi ........................................ 26
vii
 2.3.2 Tujuan Perhitungan Harga Pokok Produksi ......................... 27
2.3.3 Unsur-unsur Perhitungan Harga Pokok Produksi ................ 28
2.4 Metode Pengumpulan Harga Pokok Produksi ............................... 33
2.4.1 Metode Harga Pokok Produksi............................................. 33
2.4.2 Metode Harga Pokok Pesanan .............................................. 36
2.4.3 Karakteristik Metode Harga Pokok Pesanan ........................ 36
2.4.4 Manfaat Informasi Harga Pokok
Produksi Per Pesanan ........................................................... 37
2.4.5 Metode Harga Pokok Proses ................................................ 38
2.4.6 Karakteristik Metode Harga Pokok Proses .......................... 38
2.4.7 Manfaat Informasi Harga Pokok Produksi ......................... 38
2.4.8 Perbedaan Metode Harga Pokok Pesanan dengan
Metode Harga Pokok Proses ................................................. 39
2.5 Metode Penentuan Harga Pokok Produksi .................................... 39
2.6 Sistem Harga Pokok Produksi ....................................................... 42
2.7 Analisis Varian............................................................................... 43
2.8 Penyebab Selisih Biaya Produksi................................................... 48
2.9 Kerangka Pikir Penelitian .............................................................. 51
2.10 Penelitian Terdahulu .................................................................... 55

BABI1I : METODE PENELITIAN

3.1.Jenis dan Pendekatan Penelitian ................................................... 57
3.2 Lokasi Penelitian ............................................................................ 58
3.3 Bidang dan Aktivitas Usaha........................................................... 58
3.4 Jenis dan Sumber Data ................................................................... 59
3.5.Metode Pengumpulan Data ........................................................... 63
3.6 Teknik Analisis Data...................................................................... 65

BABIV : HASIL PENELITIAN DAN PEMBAHASAN

4.1.Gambaran Umum Obyek .............................................................. 75
4.2 Produk yang Dihasilkan ................................................................. 83
4.3 Proses Produksi .............................................................................. 83
4.4 Personalia ..................................................................................... 103
4.5.Pemasaran Konveksi Outfix_Outfit ............................................ 104

viii
 4.6 Deskripsi Data .............................................................................. 107
4.7 Realisasi Biaya Bahan Baku dan Biaya
Tenaga Kerja Langsung ............................................................... 118
4.8 Analisis Data ................................................................................ 121
4.9.Penyebab Terjadinya Selisih ....................................................... 138
4.10.Pembahasan ............................................................................... 139

BABV : PENUTUP
4.1.Kesimpulan ................................................................................. 142
4.2 Saran ............................................................................................ 143
Daftar Pustaka ..................................................................................................................... 144

Lampiran

ix
 DAFTAR TABEL

No Judul Tabel

4.1. Jumlah Tenaga Kerja Konveksi Outfix-outfit .................................. 103

4.2 Standar Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2013 ..................................................................... 108
4.3 Standar Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2014 ..................................................................... 109
4.4 Standar Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2015 ..................................................................... 109
4.5 Standar Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2013-2015 Per Kilogram ..................................... 110
4.6 Standar Kuantitasa Bahan Baku Konveksi
Oufit-oufix Tahun ............................................................................. 114
4.7 Realisasi Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2013 ..................................................................... 118
4.8 Realisasi Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2014 ..................................................................... 119
4.9 Realisasi Biaya Bahan Baku Konveksi
Oufit-oufix Tahun 2015 ..................................................................... 120
4.10 Realisasi Biaya Tenaga Kerja Langsung Konveksi
Oufit-oufix Tahun 2013-2015 ............................................................ 121
4.11 Rincian Perhitungan Biaya Tenaga Kerja Langsung Konveksi
Oufit-oufix Tahun 2013-2015 ............................................................ 138
4.12 Rincian Hasi Perhitungan Biaya Bahan Baku dan
Biaya Tenaga Kerja Langsung Konveksi
Oufit-oufix Tahun 2013-2015 ............................................................ 142

x
 DAFTAR GAMBAR

No Judul Gambar

2.1. Kerangka Pikir Penelitian .................................................................. 54

4.1 Struktur Organisasi Konveksi Outfit-outfix ........................................ 80
4.2 Contoh Bahan Cotton Combed ........................................................... 84
4.3 Contoh Bahan Carded .......................................................................... 84
4.4 Contoh Bahan TC ................................................................................ 85
4.5 Contoh Bahan Viscose ........................................................................ 86
4.6 Contoh Bahan PE ................................................................................. 87
4.7 Contoh Bahan Hyget ............................................................................ 88
4.8 Contoh Bahan Lacoste ......................................................................... 88
4.9 Contoh Bahan Twill Drill .................................................................. 90
4.10 Contoh Bahan American Drill ............................................................ 91
4.11 Contoh Bahan Japan Drill .................................................................... 91
4.12 Contoh Bahan Kanvas.......................................................................... 92
4.13 Contoh Bahan Terry ............................................................................ 92
4.14 Contoh Bahan Fleece ........................................................................... 93
4.15 Contoh Bahan Lotto ............................................................................. 94
4.16 Contoh Bahan Deadora ........................................................................ 94
4.17 Contoh Bahan Adidas ........................................................................ 94
4.18 Contoh Bahan Taslan ........................................................................... 95
4.19 Contoh Bahan Mikro .......................................................................... 96
4.20 Matriks Proses Produksi ...................................................................... 97
4.21 Prosedur Desain ................................................................................... 98
4.22 Proses Produksi ................................................................................. 102

xi