MODEL PERHITUNGAN HARGA POKOK UNTUK PERUSAHAAN LAUNDRY

Elsje Kosasih, Atty Yuniawati, Verawati Suryaputra, Amelia Limijaya

Abstract


Abstract. This research aims to design a model of product cost calculation for laundry establishments so that the owners are able to make better decisions based on a more accurate product cost information. More accurate product cost can guide cost reduction initiatives that will improve company profitability. Cost assignment method used in this research is Activity-based Costing system. By implementing this method, cost of a product will be in line with the resources consumed by the product.  In designing the model, researchers did preliminary study, literature study, and data collection activities (interviews and observations). The researchers concluded that many of laundry establishments have not calculated product cost. Therefore, it is suggested that the owners do product cost calculation based on ABC system after weighing the costs and benefits. Moreover, the model should be adapted to each establishment’s business processes. In further research, environmental costs should be incorporated in the model.

 

Abstrak. Penelitian ini  bertujuan untuk menghasilkan model perhitungan harga pokok  jasa yang dapat diterapkan pada usaha laundry untuk pengambilan keputusan yang lebih baik dan pada akhirnya dapat juga digunakan untuk pengendalian biaya, sehingga meningkatkan profitabilitas perusahaan. Metode pembebanan biaya yang digunakan dalam penelitian ini adalah Activity-Based Costing system (ABC).  Dengan menggunakan metode ini dapat dihasilkan harga pokok produk yang tepat sesuai dengan sumber daya yang dinikmati oleh produk atau jasa yang dihasilkan. Dalam menghasilkan model, dilakukan kegiatan studi pendahuluan, studi literatur, pengumpulan data melalui dokumentasi, wawancara dan observasi. Dari penelitian ini, dapat disimpulkan bahwa perusahaan laundry tidak pernah menghitung harga  pokok  untuk  jasa laundry  mereka,  oleh  karena  itu, disarankan  agar pengusaha laundry sebaiknya menghitung harga pokok menggunakan metode ABC dengan membandingkan  biaya  dan manfaat  yang  dihasilkan  serta  pengadaptasian model sesuai kondisi di masing-masing perusahaan. Dalam penelitian lebih lanjut, sebaiknya unsur biaya lingkungan dapat dimasukkan ke dalam model perhitungan harga pokok.


Keywords


activity based costing system; laundry; product cost ; kata kunci: activity based costing system; harga pokok produk; laundry

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References


Buku

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Jurnal

Chea, A. C. (2011). Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management, 6(11), 3—10

Onat, O. K., Anitsal, I., & Anitsal, M. M. (2014). Activity based costing in services industry: A conceptual framework for entrepreneurs. The Entrepreneurial Executive, 19, 149—167

Terungwa, A. (2012). Time-driven activity-based costing and effective business management: evidence from Benue State, Nigeria. The Business & Management Review, 3(1), 292—305

Situs

Andriani, Dewi. “Prospek bisnis jasa laundry cerah”. 3 Agustus 2015. http://industri.bisnis.com/read/20140312/87/210134/prospek-bisnis-jasa-laundry-cerah.

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Pikiran Rakyat. “Usaha laundry di Indonesia berkembang pesat”. 3 Agustus 2015. http://www.pikiran-rakyat.com/ekonomi/2014/03/12/273506/usaha-laundry-di-indonesia-berkembang-pesat.

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Rahayu, E.M. “Hebat, omset bisnis clean laundry capai Rp 60 Triliun”. 3 Agustus 2015. http://swa.co.id/business-strategy/marketing/hebat-omset-bisnis-clean-laundry-capai-rp-60-triliun.




DOI: https://doi.org/10.17509/jaset.v9i2.9219

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