PERANAN ACTIVITY BASED COSTING TERHADAP PENENTUAN HARGA JUAL DISTRIBUSI SPAREPART PADA MAIN DEALER SPAREPART SEPEDA MOTOR HONDA DI PT. HAYATI PRATAMA MANDIRI

Ikhwan, Hadipura (2018) PERANAN ACTIVITY BASED COSTING TERHADAP PENENTUAN HARGA JUAL DISTRIBUSI SPAREPART PADA MAIN DEALER SPAREPART SEPEDA MOTOR HONDA DI PT. HAYATI PRATAMA MANDIRI. Masters thesis, Universitas Andalas.

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Abstract

ABSTRACT PERANAN ACTIVITY BASED COSTING TERHADAP PENENTUAN HARGA JUAL DISTRIBUSI SPAREPART PADA MAIN DEALER SPAREPART SEPEDA MOTOR HONDA DI PT. HAYATI PRATAMA MANDIRI Tesis oleh Ikhwan Hadipura, Pembimbing :Dr. Masyhuri Hamidi, SE, M.Si This study aims to determine the role of Activity Based Costing on the existing fee structure at Main Dealer PT. Hayati Pratama Mandiri in finding out the selling price of distribution in the business process of spare parts sales and distribution. After the cost of distribution is obtained, then the comparison of basic good sales that already did by the company will be conducted so the difference of profits and losses of that have been obtained by the Main Dealer will be known. This study is a case study that discusses the problems that occur in spare parts core business. Research data collected through documentations of expenditure costs that occurred during the year 2016. In determining the cost of distribution using Activity Based Costing System, there are three kinds of activities conducted by the Main Dealer of PT. Hayati Pratama Mandiri which are sparepart purchasing activity, spare part acceptance activity and spare part distribution activity. Each activity consumes resources in the form of expedition costs, incentives, supplies, networks, human resources, telephone, electricity, loading and unloading, security, canvasing and vehicle taxes. The cost object is general administration, warehouse and vehicle. The final result of the calculation is known that the rate per activity for spare part purchase is Rp. 771, spare part acceptance of Rp. 351 and spare part distribution of Rp. 890 with total tariff per activity for the whole in determining the cost of spare part distribution is Rp. 2.009. Keywords : Activity Based Costing System, Distribution Cost and Distribution Sale Price. 9 ABSTRAK PERANAN ACTIVITY BASED COSTING TERHADAP PENENTUAN HARGA JUAL DISTRIBUSI SPAREPART PADA MAIN DEALER SPAREPART SEPEDA MOTOR HONDA DI PT. HAYATI PRATAMA MANDIRI Tesis oleh Ikhwan Hadipura, Pembimbing :Dr. Masyhuri Hamidi, SE, M.Si Penelitian ini bertujuan untuk mengetahui peranan Activity Based Costing pada struktur biaya yang ada di Main Dealer PT. Hayati Pratama Mandiri dalam menentukan harga jual distribusi pada proses bisnis penjualan dan distribusi sparepart. Setelah harga pokok distribusi dihasilkan akan dilakukan perbandingan terhadap dasar pokok penjualan yang telah lama dijalankan oleh perusahaan sehingga berapakah selisih keuntungan maupun kerugian yang selama ini didapatkan perusahaan Main Dealer. Penelitian ini merupakan penelitian Case Study yang membahas permasalahan yang terjadi pada core bisnis sparepart. Data penelitian dikumpulkan melalui dokumentasi - dokumentasi biaya pengeluaran yang terjadi selama tahun 2016. Dalam menentukan harga pokok distribusi menggunakan Sistem Activity Based Costing ada tiga macam aktivitas yang dilakukan Main Dealer PT. Hayati Pratama Mandiri yaitu aktivitas pembelian sparepart, aktivitas penerimaan sparepart dan aktivitas distribusi sparepart. Masing – masing aktivitas mengkonsumsi sumber daya berupa biaya ekspedisi, insentif, supplies, jaringan, SDM, telpon, listrik, bongkar muat, keamanan, canvasing dan pajak kendaraan. Adapun objek biaya adalah administrasi umum, warehouse dan kendaraan. Hasil akhir dari perhitungan diketahui bahwa tarif per aktivitas untuk pembelian sparepart adalah sebesar Rp. 771,00, penerimaan sparepart sebesar Rp. 351,00 dan distribusi sparepart sebesar Rp. 890,00 dengan total tarif per aktivitas untuk secara keseluruhan dalam menentukan harga pokok distribusi sparepart adalah sebesar Rp. 2.009,00. Kata Kunci : Sistem Activity Based Costing, Harga Pokok Distribusi dan Harga Jual Distribusi

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