DAFTAR ISI

Halaman

HALAMAN JUDUL ......................................................................... i

HALAMAN PENGESAHAN............................................................. ii

PERNYATAAN KEASLIAN SKRIPSI............................................. iv

ABSTRAK....................................................................................... v

KATA PENGANTAR........................................................................ vi

DAFTAR ISI..................................................................................... viii

DAFTAR TABEL ............................................................................. x

DAFTAR GAMBAR......................................................................... xi

DAFTAR LAMPIRAN....................................................................... xii

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

A. Latar Belakang ............................................................. 1

B. Rumusan Masalah........................................................ 4

C. Tujuan dan Manfaat Penelitian .................................... 4

D. Hipotesis ………………………………………………….. 5

BAB II TINJAUAN PUSTAKA....................................................... 6

A. Pengertian Akuntansi .................................................. 6

B. Biaya............................................................................. 8

C. Produksi........................................................................ 15

D. Harga Pokok Produksi.................................................. 19

E. Metode Variabel Costing ............................................. 27

BAB III METODE PENELITIAN...................................................... 30

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 A. Lokasi dan Waktu Penelitian........................................ 30

B. Jenis dan Sumber Data …………………………………. 30

C. Teknik Pengumpulan Data............................................ 31

D. Metode Analisis Data .................................................. 32

BAB IV GAMBARAN UMUM PERUSAHAAN............................... 33

A. Sejarah Singkat PT. Perkebunan Nusantara XIV

Pabrik Gula Takalar.................................................... 33

B. Visi Dan Misi............................................................... 35

C. Struktur Organisasi..................................................... 37

D. Fungsi, Tugas dan Tanggung Jawab......................... 38

BAB V HASIL PENELITIAN DAN PEMBAHASAN..................... 41

A. Penentuan Harga Pokok Produksi pada PT.

Perkebunan Nusantara XIV Pabrik Gula Takalar....... 41

B. Penentuan Harga Pokok Produksi dengan Meode

Variabel Costing Menurut Mulyadi 2015..................... 46

C. Perbandingan Analisis Penentuan Harga Pokok

Produksi PT. Perkebunan Nusantara XIV (Persero)
dengan Penentuan Harga Pokok Produksi Metode
Variabel Costing.......................................................... 50

BAB VI PENUTUP........................................................................ 53

A. Kesimpulan................................................................... 53

B. Saran............................................................................ 53

DAFTAR PUSTAKA …………………………………………………. . 54

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