1.

Penyelesaian
a. Metode Fisik  Fifo
Persediaan (inventory)Per 1 Jan 2017 (awal = 800 Kg x Rp 600 ) Rp 480,000
Pembelian Bahan (raw material purchase) :
Tgl 04/01/2017 = 200 x Rp 700 = Rp 140,000
10/01/2017 = 200 x Rp 800 = Rp 160,000
12/01/2017 = 400 x Rp 900 = Rp 360,000
+
Pembelian kotor (gross purchase) Rp 660,000
Pengembalian pembelian -
Pembelian bersih (net purchase) sebanyak 800 Kg Rp 660,000

Harga perolehan Bahan siap pakai (raw material available to use)1.600 Kg 1,140,000
Persediaan (inventory) bahan per 31 Januari 2017

Harga perolehan bahan yang dipakai (raw material used) Rp 1,290,000

b. Metode Fisik  Lifo

Persediaan (inventory)Per 1 Jan 2017 (awal = 800 Kg x Rp 600 ) Rp 480,000

Pembelian Bahan (raw material purchase) :
Tgl 04/01/2017 = 200 x Rp 700 = Rp 140,000
10/01/2017 = 200 x Rp 800 = Rp 160,000
12/01/2017 = 400 x Rp 900 = Rp 360,000
+
Pembelian kotor (gross purchase) Rp 660,000
Pengembalian pembelian -
Pembelian bersih (net purchase) sebanyak 800 Kg Rp 660,000

Harga perolehan Bahan siap pakai (raw material available to use)1.600 Kg 1,140,000
Persediaan (inventory) bahan per 31 Januari 2017

Harga perolehan bahan yang dipakai (raw material used) Rp 890,000

c. Metode rata-rata bergerak (average) fisik :

Persediaan (inventory)Per 1 Jan 2017 (awal = 800 Kg x Rp 600 ) Rp 480,000
Pembelian Bahan (raw material purchase) :
Tgl 04/01/2017 = 200 x Rp 700 = Rp 140,000
10/01/2017 = 200 x Rp 800 = Rp 160,000
 12/01/2017 = 400 x Rp 900 = Rp 360,000
+
Pembelian kotor (gross purchase) Rp 660,000
Pengembalian pembelian -
Pembelian bersih (net purchase) sebanyak 800 Kg Rp 660,000

Harga perolehan Bahan siap pakai (raw material available to use)1.600 Kg 1,140,000
Persediaan (inventory) bahan per 31 Januari 2017

Harga perolehan bahan yang dipakai (raw material used) 800 x 712,5 = Rp 570,000

1.140.000 : 1.600 = 712,5

2. Nama Jam Kerja Nama Jam Kerja

Nurul 15 Desi R 20
Chairul 20 Dini P 16
I Made 19 Santi S 19
Reni 17 Andry F 18
Bella 18 Sani M 17

a. Premi Sistem Halsey

G = T (Js + ½ JH)
G = jumlah gaji atau upah
T = tarif upah per
Js = jam sesungguhnya
JH = jam dihemat Jst – Js
Jst = jam standart

Nama Gaji Gaji Rata-rata

Nurul (1 + 5/20) (15 x 750) = 14.062,5 14.062,5 : 15 = RP. 937,5
Chairul (1 + 0/20) (20 x 750) = 15.000 15.000 : 20 = RP. 750
I Made 750 (19 + ½ (20 – 19) = 14.625 14.625 : 19 = RP. 769
Reni 750 (17 + ½ (20 – 17) = 13.875 13.875 : 17 = RP. 816
Bella 750 (18 + ½ (20 – 18) = 14.250 14.250 : 18 = RP. 792
Desi R 750 (20 + ½ (20 – 20) = 15.000 15.000 : 20 = RP. 750
Dini P 750 (16 + ½ (20 – 16) = 13.500 13.500 : 16 = RP. 844
Santi S 750 (19 + ½ (20 – 19) = 14.625 14.625 : 19 = RP. 769
Andry F 750 (18 + ½ (20 – 18) = 14.250 14.250 : 18 = RP. 792
Sani M 750 (17 + ½ (20 – 17) = 13.875 13.875 : 17 = RP. 816

b. Premi Sistem Rowan

G = (1 + JH/Jst) (JS x T)

Nama Gaji Gaji Rata-rata

Nurul (1 + 5/20) (15 x 750) = 14.062,5 14.062,5 : 15 = RP. 937,5
Chairul (1 + 0/20) (20 x 750) = 15.000 15.000 : 20 = RP. 750
I Made (1 + 1/20) (19 x 750) = 14.962,5 14.962,5 : 19 = RP. 787,5
Reni (1 + 3/20) (17 x 750) = 14.662, 14.662,5 : 17 = RP. 862,5
Bella (1 + 2/20) (18 x 750) = 14.850 14.850 : 18 = RP. 825
Desi R (1 + 0/20) (20 x 750) = 15.000 15.000 : 20 = RP. 750
Dini P (1 + 4/20) (16 x 750) = 14.400 14.400 : 16 = RP. 900
Santi S (1 + 1/20) (19 x 750) = 14.962,5 14.962,5 : 19 = RP. 787,5
Andry F (1 + 2/20) (18 x 750) = 14.850 14.850 : 18 = RP. 825
Sani M (1 + 3/20) (17 x 750) = 14.662,5 14.662,5 : 17 = RP. 862,5

c. Premi Sistem Bart

Nama Gaji Gaji Rata-rata
Nurul (√ (20 x 15)) x 750 = 12.990 12.990 : 15 = RP. 866
Chairul (√ (20 x 20)) x 750 = 15.000 15.000 : 20 = RP. 750
I Made (√ (20 x 19)) x 750 = 14.620 14.620 : 19 = RP. 769,5
Reni (√ (20 x 17)) x 750 = 13.829 13.829 : 17 = RP. 813,5
Bella (√ (20 x 18)) x 750 = 14.230 14.230 : 18 = RP. 790,5
Desi R (√ (20 x 20)) x 750 = 15.000 15.000 : 20 = RP. 750
Dini P (√ (20 x 16)) x 750 = 13.416 13.416 : 16 = RP. 838,5
Santi S (√ (20 x 19)) x 750 = 14.620 14.620 : 19 = RP. 769,5
Andry F (√ (20 x 18)) x 750 = 14.230 14.230 : 18 = RP. 790,55
Sani M (√ (20 x 17)) x 750 = 13.829 13.829 : 17 = RP. 813,5
 Perpetual Fifo

KARTU PERSEDIAAN

PT. AKUNTANSI BIAYA

Masuk / beli Keluar / pakai Sisa
Tanggal kuantitas Biaya Jumlah kuantitas Biaya Jumlah kuantitas
Satuan (Rp) Satuan (Rp)

01/01/2017 - - - - - - 800
04/01/2017 200 700 140,000 - - - 800
+
- - - - - - 200
10/01/2017 200 800 160,000 - - - 200
- - - - - - 200
11/01/2017 - - - 200 700 140,000 -
- - - 800 800 640,000 -600
12/01/2017 400 900 360,000 - - - -600
- - - - - - 400
25/01/2017 - - - -600 800 - 480,000 -
- - - 1100 900 990,000 -700
Jumlah 800 660,000 1,500 1,290,000

Perpetual Lifo

KARTU PERSEDIAAN

PT. AKUNTANSI BIAYA

Masuk
Biaya/ beli Jumlah Keluar / pakai
Biaya Jumlah Sisa
Tanggal
kuantitas Satuan (Rp) kuantitas Satuan (Rp) kuantitas
01/01/2017 - - - - - - 800
04/01/2017 200 700 140,000 - - - 800
- - - - - - 200
+
10/01/2017 200 800 160,000 - - - 200
- - - - - - 200
11/01/2017 - - - 200 800 140,000 -
- - - 800 600 480,000 600
12/01/2017 400 900 360,000 - - - 600
- - - - - - 400
25/01/2017 - - - 600 600 360,000 -
- - - -100 900 - 90,000 600
Jumlah 800 660,000 1,500 890,000

Perpetual rata-rata

KARTU PERSEDIAAN

PT. AKUNTANSI BIAYA

 Masuk
Biaya/ beli Jumlah Keluar / pakai
Biaya Jumlah Sisa
Tanggal
kuantitas Satuan (Rp) kuantitas Satuan (Rp) kuantitas
01/01/2017 - - - - - - 800
04/01/2017 200 700 140,000 - - - 1000
10/01/2017 200 800 160,000 - - - 1200
11/01/2017 - - - 1000 650 650,000 600
12/01/2017 400 900 360,000 - - - 1000
25/01/2017 - - - 500 600 300,000 600
Jumlah 800 1500 950,000
 Sisa
Biaya Jumlah
Satuan (Rp)

600 480,000
600 480,000
700 140,000
700 140,000
800 160,000
- -
800 - 480,000
800 - 480,000
900 360,000
- -
900 - 630,000

Sisa
Biaya Jumlah
Satuan (Rp)
600 480,000
600 480,000
700 140,000
700 140,000
800 160,000
- -
600 360,000
600 360,000
900 360,000
- -
600 360,000
 Sisa
Biaya Jumlah
Satuan (Rp)
600 480,000
650 650,000
650 780,000
650 390,000
600 600,000
600 360,000