Evaluasi penerapan direct production cost pada PT. Fortuna Inti Alam

Authors

  • Olivia Natalia Makakombo Sam Ratulangi University
  • Rudy J. Pusung Sam Ratulangi University
  • Diana N. Lintong Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.243

Keywords:

direct production cost, direct costing method, variable costs

Abstract

The direct production cost is the cost that directly forms the production output. The direct production cost is comparable to the direct costing method, which is a method for calculating production costs that solely allocates variable costs directly linked to the product. This study will evaluate the application of direct production cost at PT. Fortuna Inti Alam. This study employs a descriptive qualitative research method. The results clearly show that production costs at PT. The direct costing method, as applied by Fortuna Inti Alam, allocates all costs incurred within the company, resulting in a total production cost of Rp2,838,108,539. The direct costing method, as outlined in theory, which includes only variable costs or those directly related to the product, results in a total production cost of Rp2,492,318,866. This calculation reveals a difference in total production costs amounting to Rp345,789,673, indicating that the production cost calculated using the theoretical direct costing method is lower than that used by the company.

Downloads

Download data is not yet available.

References

Azwari, P. C. (2022). Akuntansi pengantar. Prenada Media.

Bashori, W., & Mahmud, W. (2021). Produk kreatif dan kewirausahaan otomatisasi dan tata kelola perkantoran. Gramedia Widiasarana Indonesia.

Gowa, Y., Thalib, S. B. W., & Londa, Y. (2020). Implementasi direct costing method sebagai alat untuk menghitung harga pokok produksi perusahaan manufacture (Studi kasus industri Flores VCO Nangaba Kabupaten Ende). ANALISIS, 10(1), 85-95. https://doi.org/10.37478/als.v10i1.326.

http://uniflor.ac.id/e-journal/index.php/analisis/article/view/326

Harahap, B., & Tukino. (2020). Akuntansi biaya. CV Batam Publisher.

Harun, M., Manosoh, H., & Latjandu, L. D. (2023). Analysis of production costs using the variable costing method in determining the cost of production per type of product at UD Lyvia Nusa Boga. Going Concern: Jurnal Riset Akuntansi, 18(2), 78-87. https://ejournal.unsrat.ac.id/index.php/gc/article/view/49932.

Kolompoy, C., Pusung, R. J., & Maradesa, D. (2024). Penentuan biaya produksi dengan metode direct costing sebagai dasar penetapan harga jual pada UD. Lourdes Tompasobaru. Manajemen Bisnis dan Keuangan Korporat, 2(1), 26-34. https://doi.org/10.58784/mbkk.97

Lendombela, T. J., Ilat, V., & Kalalo, M. Y. B. (2021). Penerapan full costing sebagai alat untuk menghitung harga pokok produksi pada UD. Mandiri Desa Pangu Kecamatan Ratahan. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1), 600-607. https://ejournal.unsrat.ac.id/index.php/emba/article/view/32401

Manuho, P., Saerang, D. P. E., & Pusung, R. J. (2023). Analysis of Production Cost Calculations using the Direct Costing Method at PT Fortuna Inti Alam. FJAS: Formosa Journal of Applied Scieences, 2(10), 2249-2262. https://doi.org/10.55927/fjas.v2i10.6469

Nurlela, Macpal, S. J., & Parera, J. R. (2024). Analisis biaya produksi dalam penetapan harga jual pada Usaha Keripik Yunika di Kota Sorong. JEB: Jurnal Ekonomi Dan Bisnis, 16(1), 11-16. https://doi.org/10.55049/jeb.v16i1.245

Sartono. (2023). Akuntansi intermediate (berbasis PSAK). Faqih Publishing.

Satriani., D., & Kusuma, V. V. (2020). Perhitungan harga pokok produksi dan harga pokok penjualan terhadap laba penjualan. Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi. 4(2), 438-453. https://journal.stiemb.ac.id/index.php/mea/article/view/523

Setiawan, T. (2021). Mahir akuntansi biaya & manajemen. Bhuana Ilmu Populer.

Sulistyowati, C., Farihah, E., & Hartadinata, O. S. (2020). Anggaran perusahaan: teori dan praktika. Scopindo Media Pustaka.

Teresa, V., Ilat, V., & Pusung, R. (2022). Segment performance report sebagai alat penilaian prestasi manajer produksi pada PT. Fortuna Inti Alam di Desa Maumbi Kabupaten Minahasa Utara. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum),5(2),975-982. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/40226

Tjiptohadi, S. (2020). Aspek perilaku manusia dalam dunia akuntansi. Airlangga University Press.

Downloads

Published

2024-11-20

How to Cite

Makakombo, O. N., Pusung, R. J., & Lintong , D. N. (2024). Evaluasi penerapan direct production cost pada PT. Fortuna Inti Alam. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 377–392. https://doi.org/10.58784/mbkk.243

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Olivia Natalia Makakombo, Rudy J. Pusung, Diana N. Lintong

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.