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1) The reason why companies use JIT a lot is that the use of JIT will allow companies to reduce waste that
that, using JIT will make companies maximize the profit they want to achieve.

2) - Upah TKL Rp25,000

Kas Rp25,000
- Upah TKTL Rp45,000
Kas Rp45,000
- Upah sales dan marketing Rp50,000
Kas Rp50,000
- Upah bagian umum dan adm Rp40,000
Kas Rp40,000
ies to reduce waste that occurs, especially in inventory management, not only
 1) EOQ = √(2 x S x D) / H
EOQ = √2 x 960.000 x 4.000.000 / 3.750
EOQ = √2.048.000.000
EOQ = 45.254

2) Safety stock = (penjualan maksimal harian x lead time maksimum) - (penjualan harian rata-rata x lead time
Safety stock = (3.600 x 6)-(3.200 x 3)
Safety stock = 12.000

3) Reorder Point = Lead time demand + safety stock

Reorder Point = 21.600 + 12.000
Reorder Point = 33.600

4) Persediaan Rata-rata = kebutuhan bahan baku / 12 bulan

Persediaan Rata-rata = 960.000 / 12
Persediaan Rata-rata = 80.000 / bulan

5) Stock Maksimal Normal = 3.600

6) Pemesanan dalam setahun = kebutuhan bahan baku setahun : EOQ

Pemesanan dalam setahun = 960.000 / 45.254
Pemesanan dalam setahun = 21 x pemesanan

7) Seberapa sering pesanan dilakukan = 300 hari : pesanan dalam setahun

Seberapa sering pesanan dilakukan = 300 : 21
Seberapa sering pesanan dilakukan = 14 hari sekali

8) Biaya pesanan setahun = Kebutuhan x harga bahan baku per unit

Biaya pesanan setahun = 960.000 x 3.750
Biaya pesanan setahun = 3.600.000.000

9) Total biaya angkut = Biaya pesanan setahun / Harga pembelian bahan baku x seberapa sering pesanan dilak
Total biaya angkut = 3.600.000.000 / 3.750 x 14
Total biaya angkut = 13.440.000

10) Total biaya = biaya pesanan setahun + total biaya angkut

Total biaya = 3.600.000.000 + 13.440.000
Total biaya = 3.613.440.000
harian rata-rata x lead time rata-rata)

berapa sering pesanan dilakukan

1) Upah $1.500 x 45 jam = $67.500
Upah Lembur $750 x 5 jam = $3.750
Total upah yang terima karyawan = Upah + upah lembur
Total upah yang diterima = $67.500 + $3.750
Total Upah yang diterima perminggu ialah = 71.250
Total Upah yang diterima perbulan ialah = $78.750 x 4 minggu = $285.000
Jadi dari perhitungan diatas dapat disimpulkan bahwa karyawan tersebut yang telah melakukan kerja lem
dengan upah wajib maka totalnya akan sebesar $71.250 dan jika dihitung perbulan maka total upah kary

2) Upah $1.500 x 84jam = $126.000

Maka Jurnalnya
Biaya TKL $126.000
Kas $126.000
elah melakukan kerja lembur mendapatkan upah lembur sebesar 3.750 perminggunya, yang berarti jika ditambah
lan maka total upah karyawan tersebut sebesar $285.000
ka ditambah
1) Factory Overhead Cost FC VC Total
Supervusor Salary 50,000 20,000 70,000
Indirect Wages 45,000 30,000 75,000
Overtime wages 5,000 4,000 9,000
Supplies 15,000 8,000 23,000
Repair and maintenance 7,000 5,000 12,000
Electricity 14,000 6,000 20,000
Lubricant 4,000 2,000 6,000
Water 1,500 500 2,000
Tax 12,000 10,000 22,000
Health Insurance 2,500 2,500 5,000
Pension 13,000 2,000 15,000
Allowance 9,000 3,000 12,000
Labor Insurance 2,500 1,500 4,000
Depreciation 15,000 3,000 18,000
Property Tax 3,000 1,000 4,000
Fire Insurance 1,500 1,500 3,000
Total 200,000 100,000 300,000
FOH diatas diambil berdasarkan total biaya yang telah tersedia, yang mana FC merupakan biaya tetap yang

2) Jika biaya tetap lebih besar dari pada biaya variable dampaknya terhadap kegiatan operasional ialah perusah
melakukan produksi akan memakan biaya tetap yang cukup besar. Sedangkan jika biaya variable lebih besa
perusahaan akan sulit menebak harga variablenya dikarenakan selalu lebih besar dari biaya tetap

3) FOH = Taksiran FOH / Bahan Baku yang Terpakai) x 100%

FOH = 200.000 / 300.000 x 100% = 66.67
Jika kapasitas normalnya 200.000 maka biaya tetap FOH akan berada pada tingkat 66.67, yang mana hal te
upakan biaya tetap yang tidak berubah biayanya, dan VC merupakan biaya yang dapat berubah sekali waktu

perasional ialah perusahaan akan kesulitan membayar biaya tetap yang setiap kali
iaya variable lebih besar dari biaya tetap dampaknya terhadap kegiatan operasional ialah
i biaya tetap

66.67, yang mana hal tersebut didapatkan dari kapasitas normal FOH / Total FOH yang terpakai
 https://www.idx.co.id/Portals/0/StaticData/ListedCompanies/Corporate_Actions/New_Info_JSX/Jenis_Info
1) PT. Semen Padang has made clear divisions or groupings in the production departments/work units and pro
organizational structure. PT. Semen Padang does not classify costs into three parts, namely direct material c
costs into two parts, namely direct departmental costs and departmental indirect costs. Classification of dep
Padang is not right. This is because the company classifies machine maintenance costs and machine deprec

2) In charging factory overhead costs, PT. Semen Padang still uses the traditional loading method known as fu
associated with the production process are collected by the company at a cost center or a cost pool, namely
to allocate costs from the service department to the production department. SKF is divided into two, namely
assigned to the production management bureau, while the use of SKF Actual Activity is assigned to the eng
SKF fixed portion for the allocation of costs from the production management bureau does not use a cost dr
raw mill, kiln & coal mill, and cement mill. The allocation of costs from the production management bureau
because each field consumes different costs. For the use of SKF Actual Activity, the cost driver used is corr
cost driver because it focuses on the use of machines and production tools. In the electrical and instrument m
driver because it is assessed from the amount of electricity consumption by each sector.
s/New_Info_JSX/Jenis_Informasi/01_Laporan_Keuangan/02_Soft_Copy_Laporan_Keuangan//Laporan%20Keuangan%20Tahu
artments/work units and production support work units/departments. This can be seen in the
arts, namely direct material costs, direct labor costs and overhead costs. But classifying production
costs. Classification of departmental direct costs and departmental indirect costs at PT. Semen
e costs and machine depreciation costs as departmental indirect costs

loading method known as functional-based loading (FBC) and is still unit-based. This is because the costs
enter or a cost pool, namely the department. PT. Semen Padang uses SKF (statistical key figure) as a reference
F is divided into two, namely SKF fixed portion and SKF Actual Activity. The use of SKF fixed portion is
ctivity is assigned to the engine maintenance bureau and the electrical and instrument maintenance bureau.
bureau does not use a cost driver, but only allocates all costs evenly with the same cost weight for the fields of
oduction management bureau to the fields of raw mill, kiln & coal mill, and cement mill is not appropriate,
y, the cost driver used is correct. The machine maintenance bureau uses the basic usage of machine hours as a
he electrical and instrument maintenance bureau, it is appropriate to use the basic use of electric KWH as a cost
h sector.
ran%20Keuangan%20Tahun%202021/Audit/SMGR/FinancialStatement-2021-Tahunan-SMGR.pdf