International Journal of Economics, Business and Accounting Research (IJEBAR)

Peer Reviewed – International Journal

Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar

An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of
Products at PT. Aneka Printing Indonesia in Sukoharjo

Maya Widyana Dewi1), Muryati2)

Islamic Economic Program
Email: Widyamine77@gmail.com

Abstract: This study aims to determine and analyze the calculation of the cost of production
of screen printing based on the cost of order method whether it has been in
accordance with the theory of cost accounting by comparing the calculation of
cost of goods manufactured by the company with the calculation
of cost of production based on the cost accounting theory that is using full
costing method, As well as to know how much influence the cost of production
to the determination of product selling price.
This study uses primary data in the form of information obtained from the
owner of the company or parties concerned and secondary data with population
and sample data of cost of production and selling price of screen printing orders
during January 2017. Data collection methods used are literature research
methods, interviews and Method of documentation. While the method of data
analysis used is by using simple regression analysis, coefficient of determination
and hypothesis test using t test by using the tool program SPSS 16.0 for
windows.
From the results of research indicate that the calculation of cost of production
based on the results of analysis using full costing method is greater than the
calculation of cost of production method company. This difference occurs
because the loading of factory overhead cost calculated using full costing
method more thorough and detailed. Based on the tests conducted known that
the cost of production has a very strong influence on the sale price. The
influence of the cost of production to the selling price in this study is 91%, and
the remaining 9% is influenced by other factors (variables) such as demand,
supply, and other unreported variables.

Keywords: Cost of Production, Selling Price

production and services produced by the
company,while cost is a sacrifice that must
1 Introduction be spent by the company to produce or
produce something goods or services.The
The developments in the industrial sector determination of the cost should be
have an important role in the economic appropriateand accurate,so the
sector. The progress of the business world is cost of goods will also show the real
growing rapidly both on a large and small value.Selling price is too high will make the
scale. The growing number of industries, product less competitive in the market,
creating a competition among similar while the selling price is too low will not
industries. These companies must have the provide benefits for the company.
same goal of gaining profit or profits as The production cost is very influential
much as possible.The component of profit in the calculation of corporate income,if the
formation is income derived from the sale of
 International Journal of Economics, Business and Accounting Research (IJEBAR) Page 1
International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar
company with the calculation of cost of
company is less precise or wrong in production based on cost accounting theory
determining the cost of production,it will that is using full costing method, as well as
result in an error in the determination of to know how much influence the cost of
profit and loss obtained by the company. PT. production to the determination of product
Aneka Printing Indonesiaas one of the selling price.
companies engaged in the production of This study uses data of cost of
screen printing services are also berorentasi production and selling price of screen
on profit,also not apart from the problem of printing order during January 2017, so that
achievement of profit,and payback,in the the sample used in research are 10 samples.
calculation of cost of goods The variables used in this study is the
manufactured.The costs incurred should be cost of production as an independent
used as a benchmark for calculating the variable (X) and selling price as the
establishment of the cost of productsor the dependent variable (Y). Cost of Production
selling price of the product itself. (X) is the costs incurred in processing raw
In determining the selling price materials into a product (Mulyadi, 2010).
companies do not use certain methods. The data collection method used in this
However, companies still use traditional research is Library research (library
counting methods. Selling price is closely research), field research (field work
related to product quality,if the selling price research).
set by the company is high, then the
resulting product quality should be 3 Results And Discussion
better,because with a good quality will 3.1 Simple Regression Test
result in an increase in sales turnover, so
that the company is expected to maintain the This research uses simple linear regression
viability of the company (going concern). analysis to measure the influence of the cost
By determining the cost of production of Production Cost as independent variable
orders then the company can know the cost (X) to Selling Price as dependent variable
of production to be issued. In determining (Y). Calculate this simple linear regression
the selling price of an order must be in analysis using SPSS 16.0 (for windows)
accordance with the production cost that has program.
been issued by the company to produce the Table 1. Simple Regression Test Result

order. So the company can get the optimal Source: Data processed, 2017
profit. Based on the description above then Model Unstandardized Standardized t Si
taken the title of research on "An Analysis Coefficients Coefficients g.
of Production Cost Effect With Order Price
B Std. Beta
Method on Sales Pricing of Productsat Pt. Error
Aneka Printing Indonesia In Sukoharjo ".
(Constant) 29 .6 .56
Cost of goods 48 02 4
2 Research Methods sold
This research is quantitative that is knowing Production
and analyzing the calculation of basic price 1.45 .161 .954 9.0
of screen printing production based on order 1 .0
cost method whether it has been in
accordance with the cost accounting theory
by comparing the calculation of the cost of
production that has been established by the
 The result of the calculation shown in the the relationship between the variables of the
table above can be taken an assessment of coefficient of constants and the coefficients

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 2

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar
a. Paying Raw Materials
of variables that exist in the Unstandard The cost of raw materials is the cost of
Coefficients column. Based on this table raw materials used in processing the
obtained the equation regression model as product (Supriyono, 2011).
follows:
Y = a + bX Table 3.
Raw Material Cost PT. Aneka Printing
X = Cost of goods sold January, 2017

Y = Selling price Kod Kind of raw Unit Unit Total

e material (Kg) (Rp) (Rp)
a = Intercept or Constant Value
b =Figures direction or regression 287 Cat 1500 white 40 58.600 2.344.000
paste
coefficient
Cat pigmen black 10 57.000 570.000
Y = 290.997 + 1.451X
Cat 1500 clear paste 17 58.600 996.200
Table 2.
Sablon Order Data PT. AnekaPrinting Total 67 3.910.200
January, 2017
321 Cat Foaming Binder 50 66.100 3.305.000
No Buyer's Code Print Order
Name Pants Type amount
(Pcs)

1 PT. Asrindo 287 Rubber 12.500

Cat white rubber rib 20 63.100 1.262.000
IndtyRaya
2 321 Foami 5.000
mat 7 125.00 875.000
ng
Cat pigmen blue 0
3 322 Rubber 4.142
Cat pigmen f/blue 5 104.00 520.000
0
4 294 Joll 8.000
HD
Cat pigmen 6 155.00 930.000
f/violet 0
5 PT. 331 Foil 4.000
SemarangGar
Total 88 6.892.000
6 ment 380 Joll 2.000
HD
322 Cat 1500 white 30 58.600 1.758.000
paste
7 284 Rubber 4.000

Cat pigmen black 7 57.000 399.000

8 286 Rubber 4.000

Total 37 2.157.000
9 283 Rubber 4.000

1 PT. Sari Warna Avirex Rubber 16.208 294 Cat black plastisol 20 78.100 1.562.000
0
Cat 711 clear 3D 40 92.700 3.708.000
amount 63.850
Cat white plastisol 25 77.550 1.938.750

Cat red plastisol 10 120.30 1.203.000

0
Source: Data processed, 2017
Cat F/blue 10 131.85 1.318.500
The amount of production cost incurred by plastisol 0

Aneka Printing in January 2017 as follows: Total 105 9.730.250

 331 Foil Black 8 335.10 2.680.800 Total 88 5.477.800
0
286 Cat 1500 white 35 58.600 2.051.000
Lem Foil 888C 10 113.60 1.136.000 paste
0
Cat pigmen red 10 101.00 1.010.000
Total 18 3.816.800 0

380 Cat black plastisol 15 78.100 1.171.500 Cat pigmen black 6 57.000 342.000

Cat white plastisol 20 77.550 1.551.000 Total 51 3.403.000

Cat 711 clear 3D 10 92.700 927.000

Total 45 3.649.500
b. Direct Labot Cost
284 Cat 1500 white 43 58.600 2.519.800 Direct labor costs are labor costs or
paste
wages directly related to production,
Cat 1500 clear paste 25 58.600 1.465.000 which are employed to process raw
materials into finished goods (Mulyadi,
Cat pigmen black 5 57.000 285.000
2014).
Cat pigmen f/yellow 10 85.000 850.000
Table 4.
Cat pigmen pink 3 36.000 108.000 Direct Labor Cost PT. Aneka Printing Indonesia January,
2017
Cat pigmen blue 2 125.00 250.000 Source: Data processed, 2017
0

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 3

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar
No Code Orders Total
(Rp)

1 287 2.346.120

2 321 4.135.200

3 322 1.294.200

4 294 5.838.150

5 331 2.290.080

6 380 2.189.700

7 284 3.286.680

8 286 2.041.800

9 283 4.357.500

10 AVIREX 1.855.800

Total Factory Overhead Cost 29.635.230

c. Factory Overhead Costs of production cost in addition to the cost

The factory overhead cost is an element of raw materials and direct labor costs
 incurred during the production process de Raw Labor Factory (Rp) rs Untit
(Siregar et al, 2013). Mate (Rp) Overh (Rp)
rial ead
The Company has set the percentage of (Rp) (Rp)
factory overhead cost of 60% of raw
28 3.910.2 9.603.720 12.5 768
material cost incurred. The details of 00 00
factory overhead costs can be seen in the 3.347.4
00
following table: 2.346.1
20
Table 5.
Factory Overhead Cost PT. Aneka Printing Indonesia January, 2 6.892.0 15.625.600 5.00 3.125
2017 00 0
4.598.4
Code Information amo W Wag Total
00
Orders unt ee e (Rp)
4.135.2
Wor k /day
00
ker d (Rp)
a
y 2 2.15 1.294.20 4.440.600 4.14 1.072
2 9 0 2
287 Pekerja 3 7 77.0 1.617.000
Sablon II 00 29 9.730.2 24.646.400 8.00 3.081
4 50 0
9.078.0
Helper I 2 7 65.0 910.000
00
00
5.838.1
50
Helper II 2 7 58.6 820.400
00
3 3.816.8 10.151.680 4.00 2.538
00 0
Total 3.347.400 4.044.8
00
321 Pekerja 2 8 0 1.632.000 2.290.0
Sablon I 80

Helper I 3 8 65.0 1.560.000 8 3.649.5 1 7.645.200 2.00 3.823

00 0 00 2 0

Helper II 3 8 58.6 1.406.400 28 5.477.8 14.961.280 4.00 3.740

00 4 00 0
6.196.8
00
Total 4.598.400
3.286.6
80
322 Pekerja 2 3 77.0 462.000
Sablon II 00 28 3.403.0 8.128.800 4.00 2.032
6 00 0
Helper II 3 3 58.6 527.400 2.684.0
00 00
2.041.8
Total 989.400 00

28 7.262.5 16.267.600 4.00 4.067

00 0
4.647.6
Source: Data processed, 2017
00
4.357.5
d. Cost of Goods Sold 00

Manufacturing cost is the costs directly A 3.093.0 7.537.800 16.2 465

related to the production process of direct vi 00 08
e 2.589.0
material costs, direct labor costs and x 00
factory overhead costs (Firdaus Ahmad, 1.855.8
2012). The calculation of the cost of 00

production in January 2017 is as follows: To 49.392 39.981 29.635. 119.008. 63.8

al . . 230 680 50
Table 6. 050 400
Calculation of Production Cost of Screen Printing Pt. Aneka
Printing Indonesia January, 2017
Co Elemen Biaya Total HPP Orde HPP
3.2 Results of Coefficient of
 Determination (r2)
Table 7. Source: Data processed, 2017
Coefficient of Determination
Model R R
Square
Adjuste Std. Error of the
The coefficient of determination (r2) of the
dR Estimate
Square
simple regression results shows the clarity
of the change in the dependent variable.
1 .910 .899 694,268
95
4a

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 4

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar
detailed calculation for the actual costs
Then the value of the coefficient of occur either fixed overhead or variable, it
determination (r2) of 0.910 is close to the can be said that H1 is rejected which means
number one, indicating the cost of that the calculation of the cost of production
production has a very big influence on the company is not in accordance with the cost
selling price. The effect of variable (X) is of order method according to cost
the cost of production to the variable (Y) accounting theory.
selling price is 91%, while the remaining The equation of the result of this
9% is influenced by demand and supply and research with the result of previous
other variables that are not examined. From research, Ahmad Nur Al Yudha (2013) is on
the regression equation it can be concluded the problem studied namely about the
that any increase in the cost of production calculation of cost of production by using
will be followed by an increase in the the full costing method so that the
selling price of Rp.1.451.00. calculation of cost of production produced
higher using the full costing method
3.3 Hypothesis Testing compared with the company method. 3.3.2
3.3.1 H1: calculation of the cost of H2: the cost of production affects the
production of the company has been determination of the selling price.
in accordance with the cost of order From table 4:14 above can be seen the value
method according to cost accounting of sig variable X (Cost of Production) on the
theory. table of 0.000 <0.05, it can be said that H2
Based on the analysis that has been done accepted, which means the cost of
shows that the cost of production company production affect the selling price. While the
is Rp. 119.008.680,00. While the cost of value of tcount shows the value of 9.003 is
production produced by using the full greater than the ttable is 9.003> 1.860.
costing method based on the analysis is Rp. So it can be concluded there is a
128.417.864,00 so there is a difference of significant influence between the variable
Rp. 9.409.184.00. This difference occurs cost of production to the variable selling
because the costs that should be taken into price. So, if the cost of production increases,
account as an element of cost in production then the selling price will also go up. This is
are not taken into account. These costs are in line with research conducted by Angga
factory overhead costs including fixed Pratama (2012), Novita Serliana and Yani
factory overhead costs and variable factory Restiani Widjaja (2012), R. Bambang Dwi
overhead costs. PT. Aneka Printing Waryanto and Nasrulloh (2014) that the cost
Indonesia imposes a factory overhead cost of production has a significant effect on the
of 60% of raw material usage. So there is no selling price.
 costs because the cost is in the
4 Conclusion production process is calculated in
Based on the analysis and discussion in the detail. The difference in production
previous chapter, it can be concluded as costs is due to the calculations applied
follows: by the company not detailing all the
4.1 PT. Aneka Printing Indonesia in the costs incurred during the production
determination of the cost of production process.
has not shown the maximum cost of 4.2 The difference between the calculation
production so it is not in accordance of the results of the analysis using full
with the correct accounting method. costing method with methods
Based on the analysis that has been undertaken by PT. Aneka Printing
done with the accounting method, Indonesia lies in the calculation of
obtained the value of higher production

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 5

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar
used as a reference base for decision
factory overhead cost. PT. Aneka making in determining the selling price.
Printing Indonesia imposes a factory So that decisions can be taken correctly
overhead cost of 60% of raw material and can support the success of the
usage. So there is no detailed company in the future..
calculation for the actual cost of both 5.2 For the next researcher, who is interested
fixed and variable overheads. So the to study similar aspect is expected to
result was less precise and accurate. research with longer period, add
Errors in the calculation of cost of another variable in research that can
goods sold can affect the determination influence the selling price of a product,
of the selling price and profit desired by and expected to add other method in
a company. calculation of product cost so that more
4.3 Based on hail testing that has been done, an alternative to obtaining an accurate
it can be concluded that the cost of and efficient product cost point.
production has a very strong and large Bibliography
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International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-1, Issue-2, 2017 (IJEBAR)
ISSN: 2614-1280, http://www.jurnal.stie-aas/ijebar

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