PERHITUNGAN SISA BAHAN DALAM PENENTUAN HARGA POKOK PRODUK PADA PENGRAJIN GAMELAN MARGO LARAS MAGETAN

Abstract

In the production process, leftover materials are unavoidable and often cause problems in determining the cost of the product. If not managed properly, they can cause losses for the company or craftsmen, such as the Margo Laras Gamelan Craftsmen in Magetan. The Margo Laras Gamelan Craftsmen are a manufacturing company engaged in the manufacture of Javanese gamelan, such as kenong, kethuk and kempyang, kempul, jaipong drums, suwukan, and others. The purpose of this study was to determine how to calculate the remaining materials from a set of gamelan that occurs in the gamelan production process at the Margo Laras Gamelan Craftsmen Magetan. The method used in this study is the descriptive quantitative method. The results of the study showed that the remaining materials in the production process at the Margo Laras Gamelan Craftsmen were in the form of iron waste that was resold and treated as a reduction in raw material costs. The company owner should pay close attention to how to treat the remaining materials so as not to experience significant losses.