Jurnal Sinkron

PENENTUAN HARGA POKOK JASA KAMAR RAWAT INAP PADA RUMAH SAKIT FA MEDIKA

2020-08-28T12:53:05+07:00

Rumah sakit FA Medika merupakan rumah sakit swasta. Memiliki 8 unit pelayanan, salah satunya adalah pelayanan jasa rawat inap. Harga pokok kamar rawatÂ inap dihitung secara general, yang dimaksud general adalah bahwa pendapatan dan biaya tidak dipisahkan berdasarkan kelas, namun dijadikan satu sebagai pendapatan dan biaya rawat inap. Laporan laba/rugi kamar rawat inap yang dibuat oleh rumah sakit FA Medika juga bersifat general, belum terdapat rincian pendapatan setiap kelas kamar. Hal tersebut mengakibatkan pihak manajer tidak dapat mengetahui harga pokok sesungguhnya setiap kelas kamar dan kontribusi laba yang dihasilkan setiap kelas kamar dalam satu periode. Tujuan dari penelitian ini adalah mengetahui biaya produk langsung dan biaya produk tidak langsung yang terlibat dalam jasa kamar rawat inap, dapat mengetahui harga pokok kamar rawatÂ inap per periode, dapat mengetahui harga pokok kamar rawatÂ inap per hari, serta dapat mengetahui laporan laba rugi jasa kamar rawat inap per periode..

Solusi yang dilakukan peneliti dalam masalah yang telah dijelaskan adalah Perhitungan harga pokok kamar rawat inap. Penelitian ini menggunakan metode fullcosting. Metode fullcosting yaitu metode penentuan harga pokok produk yang memperhitungkan semua unsur biaya produk ke dalam harga pokok produk. Dengan perhitungan harga pokok jasa kamar rawat inap, Â peneliti telah menentukan harga pokok jasa kamar rawat inap pada setiap kelas per periode, dengan memperhitungkan seluruh komponen biaya langsung dan tidak langsung, baik yang bersifat variabel maupun tetap, peneliti juga dapat menentukan harga pokok jasa kamar rawat inap per hari dengan cara memperhitungkan harga pokok jasa kamar rawat inap per periode dibagi dengan volume penjualan kamar rawat inap.

Output atau luaran dari penelitian ini adalah telah mengetahui komponen biaya produk langsung dan biaya produk tidak langsung terkait dengan jasa kamar rawat inap. Terdapat 13 biaya langsung dan 5 Â komponen biaya tidak langsung. Selain itu, terdapat laporan harga pokok jasa kamar rawat inap per periode setiap kelas kamar, yaitu kamar kelas III, kelas II, kelas I, dan VIP dan harga pokok per hari setiap kelas kamar, yaitu kamar kelas III, kelas II, kelas I, dan VIP. Kemudian terdapat laporan laba rugi jasa kamar inap per periode setiap kelas kamar, yaitu kamar kelas III, kelas II, kelas I, dan VIP.

Kata Kunci : Harga Pokok Jasa, Kamar Rawat Inap, Fullcosting, Rumah Sakit FA Medika

PENGEMBANGAN APLIKASI PENENTUAN HARGA POKOK PRODUKSI DAN PEMBUATAN LAPORAN KEUANGAN PADA TOKO DHANI BAKERY

2022-02-10T12:50:50+07:00

Abstract: Toko Dhani Bakery is a culinary business that produces various kinds of bread. Currently, the company only records sales and purchases manually in writing books. Manual recording has risks such as dirty, damaged, and even lost. This results in the company not having historical records. The company also has not determined the cost of goods manufactured and in calculating the company's profit it is only based on total sales minus total purchases. The company does not calculate other costs incurred during production activities, so that the calculation of the resulting profit is not in accordance with the actual company conditions. Based on these problems, an application for determining the cost of goods manufactured and financial reports has been made. Making this application uses the waterfall method SDLC while for the calculation of the cost of production using the full costing method. This application can record sales, purchases, calculation of raw material costs, calculation of direct labor, calculation of factory overhead costs, calculation of cost of production and preparation of financial reports, namely sales reports. From this application, you can find out what costs are incurred, how much costs are incurred, and how much income is obtained. The result of this application is that it can generate purchase reports, sales reports, raw material cost reports, auxiliary material cost reports, factory overhead reports, direct labor reports, cost of goods manufactured reports, sales reports and sales recaps.

RANCANG BANGUN APLIKASI PENENTUAN HARGA POKOK PRODUKSI DAN LAPORAN LABA RUGI PADA UMKM ELEN COKLAT

2022-02-10T14:33:10+07:00

UMKMÂ Elen Coklat is a company engaged in the processing of chocolate, located on Jalan Gunung Anyar Tambak gg Tempura No. 55A Surabaya. This UMKM was founded in 2014, currently the company only records sales and purchase transactions which are used to determine profits. UMKM do not calculate the cost of goods manufactured correctly. This results in the cost of goods manufactured inaccurate, in addition to calculating profit only based on total sales minus total purchases of raw materials each month. So that the profit earned is not accurate, this will have an impact on the actual profit or loss error. Based on these problems, an application for determining the cost of goods manufactured and an income statement will be made. In the process of calculating the cost of goods manufactured using the full costing method, this method will take into account all production costs including raw material costs, direct labor costs and factory overhead costs. For making applications with SDLC (System Development Life Cycle) using the waterfall model. In this application, it will be able to record purchases, record sales, calculate raw material costs, calculate direct labor costs, calculate factory overhead costs that are used to calculate the cost of production and can make profit and loss arrangements. The results of applications that have been tested using Microsoft Access generate reports on purchasing materials, reports on product sales, reports on raw material costs, reports on direct labor costs, reports on factory overhead costs, reports With this report, it is expected that UMKM can find out the real profits that are obtained, so that UMKM can make decisions for the next period on cost of goods manufactured, reports on operating expenses, and also income statements.