KATA PENGANTAR

Puji syukur penulis ucapkan atas kehadirat Allah SWT yang telah
melimpahkan rahmat dan karunia-Nya sehingga penulis dapat menyelesaikan
laporan Tugas Kuliah Analisis dan Estimasi Biaya di Perusahaan Roti Anandia
Bakery dari mata kuliah Analisis dan Estimasi Biaya di Laboratorium Bisnis dan
Manajemen Jurusan Teknik Industri Fakultas Teknik Universitas Andalas.

Penulis juga mengucapkan terima kasih kepada banyak pihak yang

berperan besar dalam pembuatan laporan tugas besar ini, yaitu kepada Bapak
Alizar Hasan, Ir., MSIE., M.Sc., PhD. selaku dosen pengampu mata kuliah
Analisis dan Estimasi Biaya, Uda Muhammad Ridha selaku asisten pembimbing
Tugas Kuliah Analisis dan Estimasi Biaya, Tim asisten Laboratorium Bisnis dan
Manajemen Jurusan Teknik Industri Fakultas Teknik Universitas Andalas, serta
kepada Ibu Anandia selaku pemilik Toko Roti Anandia Bakery yang telah
mengizinkan adanya observasi dan kegiatan wawancara seputar perusahaan.

Penulis menyadari masih terdapat banyak kekurangan dari laporan ini,

sehingga saran dan masukan diterima secara terbuka untuk perbaikan kedepannya.
Penulis berharap laporan ini dapat bermanfaat bagi masyarakat banyak

Padang, 13 Mei 2019

Penulis

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 DAFTAR ISI

LEMBAR PENGESAHAN
LEMBAR ASISTENSI
ABSTRACT
ABSTRAK
KATA PENGANTAR.........................................................................................i
DAFTAR ISI........................................................................................................ii
DAFTAR TABEL................................................................................................iv
DAFTAR GAMBAR...........................................................................................v
DAFTAR LAMPIRAN.......................................................................................vi
BAB I PENDAHULUAN
1.1 Latar Belakang.................................................................................1
1.2 Gambaran Umum Perusahaan..........................................................2
1.3 Perumusan Masalah..........................................................................3
1.4 Tujuan...............................................................................................3
1.5 Batasan Masalah...............................................................................3
1.6 Sistematika Penulisan.......................................................................3
BAB II LANDASAN TEORI
2.1 Definisi Biaya...................................................................................5
2.2 Penggolongan Biaya.........................................................................6
2.3 Metode Activity Based Costing (ABC)
2.4 Penyusutan........................................................................................11
2.5 Break Even Point (BEP)...................................................................12
2.6 Penentuan Laba Rugi........................................................................13
BAB III METODOLOGI PENELITIAN
3.1 Survei Pendahuluan..........................................................................15
3.2 Studi Literatur..................................................................................15
3.3 Identifikasi Masalah.........................................................................16
3.4 Pengumpulan Data............................................................................16
3.5 Pengolahan Data...............................................................................16
3.6 Analisis.............................................................................................17

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 3.7 Penutup.............................................................................................17
BAB IV PENGUMPULAN DAN PENGOLAHAN DATA
4.1 Pengumpulan Data...........................................................................19
4.2 Pengolahan data................................................................................23
4.2.1 Perhitungan Penyusutan..........................................................23
4.2.2 Perhitungan Harga Pokok Produksi dengan Metode ABC.....2
4
4.2.3 Perhitungan Harga Pokok Penjualan......................................26
4.2.4 Perhitungan Break Even Point (BEP).....................................26
4.2.5 Perhitungan Laba Rugi...........................................................30
BAB V ANALISIS
5.1 Analisis Harga Pokok Produksi & Harga Pokok Penjualan.............32
5.2 Analisis Break Even Point (BEP)....................................................33
5.3 Analisis Laba Rugi...........................................................................34
BAB VI PENUTUP
6.1 Kesimpulan......................................................................................35
6.2 Saran.................................................................................................36
DAFTAR PUSTAKA
LAMPIRAN

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 DAFTAR TABEL

Tabel 4.1 Direct Material Roti Mentega Meses.................................................19

Tabel 4.2 Direct Material Roti Srikaya ............................................................20
Tabel 4.3 Direct Material Roti Kelapa .............................................................20
Tabel 4.4 Direct Material Roti Selai Nanas ......................................................20
Tabel 4.5 Direct Material Roti Susu .................................................................21
Tabel 4.6 Indirect Material Produksi.................................................................21
Tabel 4.7 Direct Labor Produksi Roti Tilah......................................................21
Tabel 4.8 Rekap Biaya Administrasi, Umum, dan Penjualan ...........................22
Tabel 4.9 Rekap Data Aset ................................................................................23
Tabel 4.10 Biaya Penyusutan...............................................................................23
Tabel 4.11 Pengelompokan Aktivitas..................................................................25
Tabel 4.12 Cost Driver.........................................................................................25
Tabel 4.13 Pool Cost............................................................................................25
Tabel 4.14 Pembebanan BOP..............................................................................26
Tabel 4.15 Harga Pokok Produksi Roti Mentega Meses.....................................26
Tabel 4.16 Harga Pokok Produksi Roti Srikaya..................................................27
Tabel 4.17 Harga Pokok Produksi Roti Kelapa...................................................27
Tabel 4.18 Harga Pokok Produksi Roti Selai Nanas............................................30
Tabel 4.19 Harga Pokok Produksi Roti Susu.......................................................30
Tabel 4.20 Harga Pokok Penjualan Roti Mentega Meses....................................26
Tabel 4.21 Harga Pokok Penjualan Roti Srikaya.................................................27
Tabel 4.22 Harga Pokok Penjualan Roti Kelapa..................................................27
Tabel 4.23 Harga Pokok Penjualan Roti Selai Nanas..........................................30
Tabel 4.24 Harga Pokok Penjualan Roti Susu.....................................................30
Tabel 4.25 Klasifikasi Fixed Cost .......................................................................27
Tabel 4.26 Klasifikasi Variable Cost...................................................................30
Tabel 4.27 BEP, Fixed Cost, Variable Cost, Total Cost, dan Income Roti
Mentega Meses...................................................................................30
Tabel 4.28 BEP, Fixed Cost, Variable Cost, Total Cost, dan Income Roti
Srikaya................................................................................................30

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Tabel 4.29 BEP, Fixed Cost, Variable Cost, Total Cost, dan Income Roti
Kelapa.................................................................................................30
Tabel 4.30 BEP, Fixed Cost, Variable Cost, Total Cost, dan Income Roti
Selai Nanas.........................................................................................27
Tabel 4.31 BEP, Fixed Cost, Variable Cost, Total Cost, dan Income Roti
Susu....................................................................................................30
Tabel 4.32 Perhitungan Laba Rugi........................................................................30

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 DAFTAR GAMBAR

Gambar 1.1 Perusahaan Roti Tilah ....................................................................2

Gambar 2.1 Kurva BEP ......................................................................................14
Gambar 3.1 Flowchart Metodologi Penelitian ..................................................18
Gambar 4.1 Grafik Break Even Point (BEP) Roti Mentega Meses ...................28
Gambar 4.2 Grafik Break Even Point (BEP) Roti Srikaya ................................28
Gambar 4.3 Grafik Break Even Point (BEP) Roti Kelapa..................................29
Gambar 4.4 Grafik Break Even Point (BEP) Roti Selai Nanas .........................29
Gambar 4.5 Grafik Break Even Point (BEP) Roti Susu .....................................30

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 DAFTAR LAMPIRAN

LAMPIRAN A Dokumentasi

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