{"id":3993,"date":"2016-05-30T16:33:25","date_gmt":"2016-05-30T08:33:25","guid":{"rendered":"http:\/\/www.portal.fisip-unmul.ac.id\/site\/?p=3993"},"modified":"2016-05-30T16:33:25","modified_gmt":"2016-05-30T08:33:25","slug":"analisis-penentuan-harga-pokok-produksi-berdasarkan-sistem-activity-based-costing-pada-usaha-tahu-sedap-bu-tarmi-samarinda-ilir-desy-ratnasary-sitorus","status":"publish","type":"post","link":"https:\/\/portal.fisip-unmul.ac.id\/site\/?p=3993","title":{"rendered":"Analisis Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing Pada Usaha Tahu Sedap Bu Tarmi Samarinda Ilir (Desy  Ratnasary Sitorus)"},"content":{"rendered":"<h2>Data Portal Mahasiswa S1<\/h2>\n<p>Submitted by: <strong>RATNASARY SITORUS, DESY<\/strong><br \/>\nOn: <strong>May 30, 2016 @ 4:33 PM<\/strong> <br \/>\nIP: <strong>180.248.255.207<\/strong> <\/p>\n<ul id=\"fm-summary\">\n<li id=\"fm-item-judul\"> <strong>   1. Title [Judul]:<\/strong> Analisis Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing Pada Usaha Tahu Sedap Bu Tarmi Samarinda Ilir<\/li>\n<li id=\"fm-item-pengarang\"> <strong> 2. Creator [Pengarang\/ penulis]:<\/strong> Desy  Ratnasary Sitorus<\/li>\n<li id=\"fm-item-katakunci\"> <strong> 3. Subject [Subjek dan kata kunci]:<\/strong> Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Biaya Overhead Pabrik, Activity B<\/li>\n<li id=\"fm-item-abstrak\"> <strong> 4. Description [Abstrak] :<\/strong> Penelitian ini bertujuan untuk menganalisis dan membandingkan penentuan harga pokok produksi tahu goreng dan tahu putih berdasarkan system activity based costing dan sistem konvensional.Hasil penelitian ini adalah  harga pokok produksi tahu goreng berdasarkan sistem activity based costing sebesar Rp 157,46 dan berdasarkan sistem konvensional sebesar Rp 132,90. Sedangkan harga pokok produksi tahu putih berdasarkan sistem activity based costing adalah Rp 465,86 dan berdasarkan sistem konvensional sebesar Rp 489,35. Kesimpulan dari penelitian ini adalah perbedaan yang terjadi dalam penentuan harga pokok produksi pada tahu goreng dan tahu putih berdasarkan kedua sistem dikarenakan pembebanan biaya overhead pabrik yang dikonsumsi oleh setiap aktivitas dalam pembuatan tahu goreng dan tahu putih berbeda sehingga biaya yang diperoleh juga berbeda.<\/li>\n<li> <strong>  5. Publisher [Nama Lembaga Kontributor]:<\/strong> Program Studi Ilmu Administrasi Bisnis<\/li>\n<li id=\"fm-item-pembimbing\"> <strong>  6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] :<\/strong> Umar Hi Salim,SE.,MM, Agus Tri Darmawanto,SE.,ME<\/li>\n<li id=\"fm-item-tanggal\"> <strong> 7. Date [Tanggal \/ tahun penciptaan atau penerbitan]:<\/strong> 2016<\/li>\n<li id=\"fm-item-type\"> <strong>8. Type:<\/strong> Artikel<\/li>\n<li id=\"fm-item-permalink\"> <strong>  9. Identifier\/ permalink [URL menuju konten di lembaga kontributor]:<\/strong> <a href=\"http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=1333\">http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=1333<\/a><\/li>\n<li id=\"fm-item-right\"> <strong> 10. Right [Contoh: CCL, MIT, Open Document, dll.]:<\/strong> ejournal article<\/li>\n<\/ul>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_3993\" class=\"pvc_stats all  \" data-element-id=\"3993\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Data Portal Mahasiswa S1 Submitted by: RATNASARY SITORUS, DESY On: May 30, 2016 @ 4:33 PM IP: 180.248.255.207 1. Title [Judul]: Analisis Penentuan Harga Pokok Produksi Berdasarkan Sistem Activity Based Costing Pada Usaha Tahu Sedap Bu Tarmi Samarinda Ilir 2. Creator [Pengarang\/ penulis]: Desy Ratnasary Sitorus 3. Subject [Subjek dan kata kunci]: Biaya Bahan Baku, [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_3993\" class=\"pvc_stats all  \" data-element-id=\"3993\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3993","post","type-post","status-publish","format-standard","hentry","category-data-portal-mahasiswa-s1"],"_links":{"self":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/3993","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3993"}],"version-history":[{"count":0,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/3993\/revisions"}],"wp:attachment":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3993"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3993"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}