Analisis Varians Biaya Produksi Batako pada Ud. Arif Jaya Abadi di Desa Pegayaman Kecamatan Sukasada Tahun 2014
2016
M. Pd Prof Naswan Suharsono, M. Pd Dra Lulup Endah Tripalupi, Eva Puspa Asri

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Abstract

Penelitian ini bertujuan untuk menganalisis (1) penyebab varians biaya bahan baku, (2) penyebab varians biaya tenaga kerja, dan (3) penyebab varians biaya overhead pabrik.
Penelitian ini menggunakan rancangan penelitian deskriptif kuantitatif. Data yang digunakan oleh peneliti berupa biaya standar dan biaya aktual dan dianalisis menggunakan analisis varians biaya produksi.
Penelitian ini menggunakan rancangan penelitian deskriptif kuantitatif. Data yang digunakan oleh peneliti berupa biaya standar dan biaya aktual dan dianalisis menggunakan analisis varians biaya produksi.
Hasil penelitian menunjukkan (1) penyebab terjadinya varians biaya bahan baku adalah kenaikan harga bahan bakar solar, peningkatan produksi batako, dan kesalahan penggunaan bahan baku, (2) penyebab terjadinya varians biaya tenaga kerja adalah kenaikan tarif upah tenaga kerja, Perubahan tarif tenaga kerja untuk jam kerja lembur, dan pengawasan tenaga kerja yang kurang baik, (3) penyebab terjadinya varians biaya overhead pabrik adalah kenaikan harga bahan bakar solar, peningkatan produksi batako, dan pengawasan pemakaian bahan bakar solar yang kurang baik.
Hasil penelitian menunjukkan (1) penyebab terjadinya varians biaya bahan baku adalah kenaikan harga bahan bakar solar, peningkatan produksi batako, dan kesalahan penggunaan bahan baku, (2) penyebab terjadinya varians biaya tenaga kerja adalah kenaikan tarif upah tenaga kerja, Perubahan tarif tenaga kerja untuk jam kerja lembur, dan pengawasan tenaga kerja yang kurang baik, (3) penyebab terjadinya varians biaya overhead pabrik adalah kenaikan harga bahan bakar solar, peningkatan produksi batako, dan pengawasan pemakaian bahan bakar solar yang kurang baik.
Kata Kunci : Analisis Varians, Biaya Standar This research was aimed to analyze (1) the cause of variance in raw material costs, (2) the cause of variance in labor costs, and (3) the cause of factory overhead costs variances. This research used descriptive quantitative research.
Kata Kunci : Analisis Varians, Biaya Standar This research was aimed to analyze (1) the cause of variance in raw material costs, (2) the cause of variance in labor costs, and (3) the cause of factory overhead costs variances. This research used descriptive quantitative research.
The researcher collected the data of standard costs and actual costs of the company, then analyzed them using production costs variances analysis.
The researcher collected the data of standard costs and actual costs of the company, then analyzed them using production costs variances analysis.
The results showed (1) the causes of variance in raw material costs were diesel fuel prices increase, bricks production increase, and misapplication of raw materials, (2) the causes of the variance of labor costs were the labor rate, the changes in labor rates for overtime, and less monitoring to the labor, (3) the causes of factory overhead cost variance, were the increase in diesel fuel prices, bricks production increase, and less controlling in using diesel fuel.
The results showed (1) the causes of variance in raw material costs were diesel fuel prices increase, bricks production increase, and misapplication of raw materials, (2) the causes of the variance of labor costs were the labor rate, the changes in labor rates for overtime, and less monitoring to the labor, (3) the causes of factory overhead cost variance, were the increase in diesel fuel prices, bricks production increase, and less controlling in using diesel fuel.

keyword : Analysis of Variance, Standard Cost
keyword : Analysis of Variance, Standard Cost

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