Amalia Karina, 0914023031 (2015) Penentuan Harga Pokok Produksi Usaha Penggemukan Sapi (Studi Kasus Usaha Penggemukan Sapi Milik Kastamar di Kecamatan Terbanggi Besar Kabupaten Lampung Tengah). FAKULTAS PERTANIAN, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK Penelitian ini bertujuan mengetahui; (1) harga pokok produksi usaha penggemukan sapi milik Kastamar dengan menggunakan metode full costing, (2) harga pokok produksi usaha penggemukan sapi milik Kastamar dengan menggunakan metode variable costing, (3) pendapatan usaha penggemukan sapi milik Kastamar, serta (4) harga pokok penjualan daging sapi pada jagal. Penelitian dilaksanakan dengan metode studi kasus pada usaha penggemukan sapi milik Kastamar, Kecamatan Terbanggi Besar, Kabupaten Lampung Tengah. Penentuan lokasi penelitian dilakukan secara sengaja (purposive) dengan pertimbangan bahwa populasi ternak sapi di Kecamatan Terbanggi Besar, Kabupaten Lampung Tengah merupakan populasi sapi terbanyak di Provinsi Lampung, dan di lokasi penelitian tersebut belum melakukan perhitungan harga pokok produksi. Metode analisis data yang digunakan adalah metode harga pokok produksi full costing, dan metode harga pokok produksi variable costing. Hasil penelitian menunjukkan: (1) harga pokok produksi usaha penggemukan sapi milik Kastamar menggunakan metode full costing pada periode I, II, dan III adalah sebesar Rp 40.369/kg, Rp 40.082/kg, dan Rp 41.854/kg, (2) harga pokok produksi usaha penggemukan sapi milik Kastamar menggunakan metode variable costing pada periode I, II, dan III adalah sebesar Rp 38.115/kg, Rp 37.946/kg, dan Rp 39.481/kg, (3) pendapatan usaha penggemukan sapi milik Kastamar pada periode I, II, III adalah Rp 43.795.082, Rp 52.404.082, dan Rp 41.866.082, (4) harga pokok penjualan pemotongan sapi pada jagal pada periode I, II, dan III adalah sebesar Rp 112.182/kg, Rp 111.632/kg, dan Rp 112.724/kg. Kata Kunci: full costing, harga pokok produksi, harga pokok penjualan, penggemukan sapi, variable costing ABSTRACT This research aims to find out; (1) cost of goods production business of fattening cattle belonging to Kastamar by using the full costing methods, (2) cost of goods production of fattening cattle belonging to the Kastamar effort by use of variable costing methods, (3) revenues fattening cattle belonging to the Kastamar, and (4) the cost of goods sold beef on butcher. The research was carried out with the method of case study on fattening cattle Kastamar, Terbanggi Besar sub district, Lampung Tengah district. Location determination research done deliberately (purposive) with the consideration that the population of cattle in Terbanggi Besar sub district, Central Lampung district was the largest cattle population in the province of Lampung, and in the location of such research has not made any calculation of the cost of goods production. Methods of data analysis methods used were cost of goods production of full costing methods, and cost of goods production of variable costing methods. The results showed: (1) the cost production of fattening cattle owned Kastamar using full costing method in period I, II, and III was Rp 40.369/kg, Rp 40.082/kg, and Rp 41.854/kg, (2) the cost production of fattening cattle owned Kastamar using variable costing method in period I, II, and III was Rp 38.115/kg, Rp 37.946/kg, and Rp 39.481/kg, (3) income Kastamar fattening cattle belonging to the period I, II , III was Rp 43.795.082, Rp 52.404,082, and Rp 41.866.082, (4) cost of goods sold at a slaughterhouse cattle slaughtering in the period I, II, and III was Rp 112.182/kg, Rp 111.632/kg, and Rp 112.724/kg. Key words: beef cattle, cost of goods sold, cost of productions, full costing, variable costing
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > Budidaya hewan |
| Program Studi: | Fakultas Pertanian dan Pascasarjana > Prodi Agribisnis |
| Pengguna Deposit: | 8542018 . Digilib |
| Date Deposited: | 23 Apr 2015 04:40 |
| Terakhir diubah: | 23 Apr 2015 04:40 |
| URI: | http://digilib.unila.ac.id/id/eprint/8807 |
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