SKRIPSI PENGENDALIAN BIAYA OPERASIONAL GUNA MENINGKATKAN LABA USAHA PADA KOPERASI AGRO NIAGA (KAN) JABUNG MALANG (Periode 2005 - 2007)
DAFTAR ISI
HALAMAN
SAMPUL ................................................................................ ii
LEMBAR
PERSETUJUAN..........................................................................
iii
LEMBAR
PENGESAHAN ......................................................................... iv
SURAT
PERNYATAAN ............................................................................. v
HALAMAN
PERSEMBAHAN .................................................................. vi
KATA PENGANTAR .................................................................................. vii
DAFTAR ISI ................................................................................................. ix
DAFTAR TABEL ......................................................................................... xi
DAFTAR GAMBAR .................................................................................... xii
DAFTAR LAMPIRAN
................................................................................ xiii
BAB I :
PENDAHULUAN ................................................................... 1
A. Latar Belakang ................................................................... 1
B. Rumusan Masalah ............................................................. 9
C. Tujuan Penelitian .............................................................. 9
D. Batasan Masalah ................................................................ 9
E. Manfaat penelitian ............................................................. 10
BAB II :
KAJIAN PUSTAKA ................................................................ 11
A.
Penelitian Terdahulu ........................................................ 11
B. Akuntansi
Biaya secara Umum ....................................... 17
1.
Pengertian
Akuntansi Biaya ....................................... 17
2.
Tujuan
Akuntansi Biaya .............................................. 19
3.
Klasifikasi
Biaya ........................................................... 21
C. Akuntansi Untuk Koperasi .............................................. 25
D. Akuntansi Biaya dalam Kegiatan Usaha Koperasi ...... 32
E. Biaya Operasional Usaha Koperasi ................................ 34
F. Pengendalian secara Umum ............................................. 36
1. . Pengertian
Pengendalian ............................................ 36
2. . Proses
Pengendalian .................................................... 39
3. . Pentingnya
Pengendalian dalam Suatu Organisasi ......... 40
G. Teknik Pengendalian Biaya ............................................. 45
H. Laba secara Umum ........................................................... 48
.... 1.
Pengertian Laba ............................................................. 48
.... 2.
Teknik Peningkatan Laba ............................................. 54
I. Anggaran (Budget) ............................................................... 57
1. Pengertian Anggaran ..................................................... 57
2. Fungsi Anggaran ............................................................ 62
J. Kerangka Berfikir ................................................................ 64
BAB III :
METODE PENELITIAN ....................................................... 65
A.
Lokasi Penelitian .............................................................. 65
B.
Jenis Penelitian ................................................................. 65
C.
Jenis dan Sumber Data......................................................
66
D.
Teknik Pengumpulan Data..............................................
67
E.
Metode Analisis Data ...................................................... 68
BAB IV : PAPARAN DATA DAN
PEMBAHASAN HASIL
PENELITIAN ........................................................................... 70
A. Paparan Data Hasil
Penelitian ....................................... 70
1.
Sejarah Singkat KAN
Jabung.....................................
70
2.
Lokasi Perusahaan ..................................................... 73
3.
Bentuk Badan Hukum
Perusahaan/Legalitas ...... 73
4.
Struktur Organisasi
KAN Jabung ............................ 73
B. Pembahasan Data Hasil
Penelitian ................................ 87
1. Pengendalian Biaya
Operasional ............................ 88
2. Kebijakan Penetapan Biaya
Operasional ............... 99
BAB V : PENUTUP
................................................................................ 105
A.
Kesimpulan ......................................................................... 105
B.
Saran ..................................................................................... 106
DAFTAR PUSTAKA ................................................................................... 107
LAMPIRAN
DAFTAR TABEL
Tabel
2.1 : Persamaan dan perbedaan penelitian terdahulu ................. 14
Tabel
4.1 : Anggaran Dan Realisasi Laba Unit Sapronak ....................... 88
Tabel
4.2 : Anggaran Dan Realisasi Biaya Operasional Unit Sapronak 89
Tabel
4.3 : Perbandingan Anggaran Dan Realisasi Laba Sapronak ...... 89
Tabel
4.4 : Rincian Anggaran Biaya Operasional Unit Sapronak.......... 92
Tabel 4.5 : Perbandingan Anggaran Dan Realisasi Biaya
Operasional Unit Sapronak 102
DAFTAR
GAMBAR
Gambar 2.1 : Proses Pengawasan .............................................................. 44
Gambar 2.2 : Perencanaan Menyeluruh Perusahaan ............................. 58
Gambar 2.3 : Kerangka Berfikir ................................................................. 64
Gambar 4.1 : Struktur Organisasi KAN Jabung.......................................
75
DAFTAR
LAMPIRAN
Lampiran 1 : Laporan
Rencana Dan Realisasi Biaya Dan Laba Unit Sapronak KAN Jabung 2005-2007
Lampiran 2 : Pedoman Wawancara
Lampiran 3 : Laporan Penelitian Metode Wawancara
Lampiran 4 : Surat Keterangan Penelitian
Lampiran 5 : Bukti Konsultasi
0 Komentar