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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Business, Economics & Financial Studies Accounting Progress
Syahputra, Ari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Accounting Progress

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Analisis Biaya Dalam Penyusunan Harga Pokok Produksi Pada UD. Lima Manis Tebing Tinggi Arseto, Dedy Dwi; Syahputra, Ari
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.126

Abstract

Berdasarkan proses produksi yang dilakukan secara terus menerus perusahaan menggunakan ,metode full costing, walaupun belum sepenuhnya digunakan untuk menghitung harga pokok produksi guna menentukan harga jual. Jadi dalam penentuan harga pokok produksi perusahaan belum menerapkan teori akuntansi yang lazim digunakan. Dalam menghitung biaya bahan baku dan biaya tenaga kerja langsung sudah dilakukan secara tepat. Namun, dalam menghitung biaya overhead pabrik masih kurang tepat karena belum memasukkan beberapa unsur biaya overhead pabrik dalam perhitungan, seperti unsur biaya penyusutan mesin, biaya bahan bakar dan biaya tenaga kerja tidak langsung ke dalam biaya overhead pabrik. Dalam penentuan harga jual, perusahaan hanya melihat harga pasaran yang saat itu sedang berlaku dan dalam menentukan harga jualnya akan terajdi tawar-menawar antara pelaku usaha dan penjual untuk dasar penentuan harga jual sehingga diperoleh harga jual atas dasar kesepakatan keduanya.
Analisis Penerapan PSAK No.16 Dalam Perlakuan Akuntansi Aset Tetap Pada Koperasi Syahputra, Ari; Sidauruk, Alden David Mekar; Damanik, Ayu Zurlaini
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.148

Abstract

Fixed asset accounting is very important for the fairness of the presentation of fixed assets in financial statements. Errors in assessing fixed assets will result in quite material errors because the investment value invested in fixed assets is relatively large. The objective of the research was to analyze the application of Indonesian Financial Accounting Standards (IFAS or PSAK) No.16 in the accounting treatment of fixed assets in cooperatives. The research used descriptive research. The research subject is KSP KOPDIT CU Hidup Baru Tebing Tinggi and the research object is the accounting treatment of fixed assets. The result of the research showed that the accounting treatment of fixed assets at KSP KOPDIT CU Hidup Baru as a whole is in accordance with the Indonesian Financial Accounting Standards (IFAS or PSAK) No.16, but in terms of depreciation of fixed assets, especially assets whose book value has expired, but which can still be used is not reassessment of both its economic value and useful life (indirectly the depreciation method) so that assets always reflect their economic benefits.
Co-Authors Arseto, Dedy Dwi Collyn, Daniel Damanik, Ayu Zurlaini Hutauruk, Rapat Piter Sony Sidauruk, Alden David Mekar Sinurat, Mangasi Suwadi Suwadi Zalukhu, Rika Surianto