DAFTAR ISI

Halaman
KATA PENGANTAR.....................................................................................
DAFTAR ISI....................................................................................................
DAFTAR TABEL............................................................................................
DAFTAR GAMBAR.......................................................................................

BAB I : PENDAHULUAN...........................................................................
1.1 Latar Belakang
Masalah 1
1.2 Identifikasi 5
1.3 Batasan Masalah
5
1.4 Perumusan Masalah
6
1.5 Tujuan Penelitian
6
1.6 Manfaat Penelitian
6
1.7 Keaslian Penelitian
6

BAB II : TINJAUAN
PUSTAKA........................................................................................................
2.1 Landasan Teori
8
2.1.1 Konsep Dasar
Akuntansi Biaya.........................................................................
2.1.2 Harga Pokok
Produksi.....................................................................................
2.1.3 Metode
Perhitungan Harga
Pokok Produksi..........................................................................
2.1.3.1.
......................................................................Met
Full
Costi
ng........................................................................
2.1.3.2.
......................................................................Met
Varia
ble
Costi
ng........................................................................
2.1.4 Penetapan

1
 Harga Jual..................................................................................
2.1.4.1.
........................................Tahapan Penetapan Ha
Jual.....................................................................
2.1.4.2.
.........................................Metode Penetapan Ha
Jual.....................................................................
2.2 Penelitian
Terdahulu 35
2.3 Kerangka
Konseptual 38
2.4 Hipotesis 38

BAB III : METODOLOGI

PENELITIAN 39
3.1 Pendekatan
Penelitian 39
3.2 Lokasi dan Waktu
Penelitian 40
3.2.1 Lokasi
Penelitian
40
3.2.2 Waktu
Penelitian
40
3.3 Jenis dan Sumber
Data 40
3.4 Variabel Penelitian
dan Definisi
Operasional 41
3.4.1 Variabel
Penelitian
41
3.4.2 Definisi
Operasional
42
3.5 Teknik
Pengumpulan Data
42
3.6 Teknik Analisa Data
44

DAFTAR PUSTAKA

2
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