<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://eprints.unpak.ac.id/id/eprint/8059> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Thesis> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Article> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/dc/terms/title> "Analisis Penerapan Metode Activity Based Costing Sebagai Dasar Penetapan Harga Pokok Produksi Pada PT Lumina Raya Sentosa."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/ontology/bibo/abstract> "ROSYTA SYAWALA LARASATI. 022120095. Analisis Penerapan Metode Activity Based Costing Sebagai Dasar Penetapan Harga Pokok Produksi Pada PT Lumina Raya Sentosa. Di bawah bimbingan : Ketut Sunarta, Ak., MM, CA., PIA dan Amelia Rahmi, SE., M.Ak., AWP. 2024.\r\nHarga pokok produksi adalah kumpulan biaya produksi yang terdiri dari bahan baku langsung, tenaga kerja langsung, dan biaya overhead pabrik, yang merupakan faktor kunci dalam penetapan harga jual dan pencapaian laba, yang menjadi tujuan utama perusahaan. Tujuan penelitian ini adalah (1) untuk menganalisis perhitungan harga pokok produksi pada PT Lumina Raya Sentosa. (2) Untuk menganalisis metode activity based costing yang akan diterapkan pada PT Lumina Raya Sentosa. (3) Untuk menganalisis perbandingan penentuan harga pokok produksi dengan sistem tradisional dan metode activity based costing pada PT Lumina Raya Sentosa.\r\nPenelitian ini dilakukan pada PT Lumina Raya Sentosa analisis deskriptif yang bersifat kuantitatif (non statistic) dengan teknik pengumpulan data wawancara dan dokumentasi. Adapun metode yang digunakan untuk menjelaskan perhitungan harga pokok produksi dengan menggunakan metode activity based costing.\r\nBerdasarkan hasil perhitungan ini menunjukkan harga pokok produksi per unit menggunakan sistem activity based costing untuk gula aren semut grade A sebesar Rp26.004 dan grade B sebesar Rp24.937. Sedangkan dengan menggunakan metode tradisional untuk untuk gula aren semut grade A sebesar Rp25.078 dan grade B sebesar Rp23.771. Perhitungan harga pokok produksi menggunakan metode activity based costing memberikan hasil yang lebih mahal daripada dengan metode tradisional.\r\nKata kunci : harga pokok produksi, metode tradisional, metode activity based costing"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/dc/terms/date> "2024-06-26" .
<http://eprints.unpak.ac.id/id/document/16609> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
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<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/8059#authors> .
<http://eprints.unpak.ac.id/id/eprint/8059#authors> <http://www.w3.org/1999/02/22-rdf-syntax-ns#_2> <http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-4407f215d4cc61d05d9f9b763d564d56> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/8059#authors> .
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<http://eprints.unpak.ac.id/id/eprint/8059> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> .
<http://eprints.unpak.ac.id/id/eprint/8059> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-4407f215d4cc61d05d9f9b763d564d56> .
<http://eprints.unpak.ac.id/id/person/ext-edab7ec9c75afa53b66d836eb0ca516b> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-edab7ec9c75afa53b66d836eb0ca516b> <http://xmlns.com/foaf/0.1/givenName> "Rosyta"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-edab7ec9c75afa53b66d836eb0ca516b> <http://xmlns.com/foaf/0.1/familyName> "Syawala Larasati"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-edab7ec9c75afa53b66d836eb0ca516b> <http://xmlns.com/foaf/0.1/name> "Rosyta Syawala Larasati"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-4407f215d4cc61d05d9f9b763d564d56> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-4407f215d4cc61d05d9f9b763d564d56> <http://xmlns.com/foaf/0.1/givenName> "Amelia"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-4407f215d4cc61d05d9f9b763d564d56> <http://xmlns.com/foaf/0.1/familyName> "Rahmi"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> <http://xmlns.com/foaf/0.1/givenName> "Ketut"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> <http://xmlns.com/foaf/0.1/familyName> "Sunarta"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-1a5493a436d29302620a9884b70bb1a5> <http://xmlns.com/foaf/0.1/name> "Ketut Sunarta"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://xmlns.com/foaf/0.1/name> "Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/org/ext-cabacf68df32451b744fde2b9d752fc9> <http://xmlns.com/foaf/0.1/name> "Fakultas Ekonomi dan Bisnis"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/eprint/8059> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/16609> .
<http://eprints.unpak.ac.id/id/document/16609> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://eprints.unpak.ac.id/id/document/16609> <http://www.w3.org/2000/01/rdf-schema#label> "Analisis Penerapan Metode Activity Based Costing Sebagai Dasar Penetapan Harga Pokok Produksi Pada PT Lumina Raya Sentosa. (Text)"^^<http://www.w3.org/2001/XMLSchema#string> .
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