Harga Pokok Produksi (HPP) Menggunakan Metode Aloaksi Lattice

Novella Carita Amelia, Thomas Honggo Secokusumo

Abstract


Penelitian ini bertujuan untuk menganalisis penetapan harga pokok produksi (HPP) yang tepat menggunakan metode Acitivity-Based Costing (ABC) dan menggunakan metode alokasi lattice dalam megalokasikan biaya tidak langsung pada UMKM Batik Basurek. Penelitian ini didasarkan pada permasalahan yang dialami UMKM Batik Basurek yaitu harga jual produk yang tidak dapat bersaing dipasaran yang disebabkan oleh metode penetapan HPP yang tidak relevan dengan kondisi UMKM. Penelitian ini merupakan penelitian kualitatif dengan menggunakan strategi studi kasus. Penelitian ini menggunakan instrumen penelitian wawancara dan studi dokumen untuk mengumpulkan data penelitian. Penelitian ini menyimpulkan bahwa HPP yang diperoleh dengan metode ABC lebih akurat karena setiap kategori biaya dialokasikan ke aktivitas sebelum dibebankan ke objek biaya. Penelitian ini juga menyimpulkan dengan menggunakan LA dalam pengalokasian biaya tidak langsung diperoleh informasi biaya yang dapat digunakan dalam upaya efisiensi biaya, karena LA memberikan informasi tentang sumber biaya yang dialokasikan ke objek biaya. Penggunaan metode LA juga dapat menghindari terjadinya kesalah dalam perhitungan tarif biaya aktivitas.

Keywords


Harga Pokok Produksi; Alokasi lattice; Activity Based Costing; UMKM.

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References


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DOI: https://doi.org/10.17509/jrak.v8i2.21635

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