ANALISIS PENETAPAN HARGA POKOK PENJUALAN (HPP) BERDASARKAN PERSEDIAAN BUAH SEMANGKA (Citrullus vulgaris) (Sebuah Kasus di Pasar Tradisional Rau Kota Serang)

RUDIANSYAH, RUDIANSYAH (2015) ANALISIS PENETAPAN HARGA POKOK PENJUALAN (HPP) BERDASARKAN PERSEDIAAN BUAH SEMANGKA (Citrullus vulgaris) (Sebuah Kasus di Pasar Tradisional Rau Kota Serang). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

ABSTRACT Increasing number of people who consume watermelon, then the demand for watermelon will continue to rise. Watermelon fruit traders in traditional markets Rau should be able to provide watermelon to meet the needs of consumers and should determine the pricing of goods sold based inventory watermelon.In determining the cost of goods sold is not an easy decision for merchants watermelon. The research was conducted in March 2015 for one month. This study took place in the city of Serang Rau Market. The method used in this research is the survey method, the research location determination intentionally (purposive) that Traditional Markets Rau Serang. Source of data used are primary data and secondary data. Sampling was done by census or population studies which is the whole subject of research. Sampling was carried out against a number of large merchants and traders watermelon medium that is 5 merchants scattered in Traditional Markets Rau Serang. Analysis tools using FIFO, LIFO and Average Method. The study of five merchant watermelon, that the results of the analysis to PD.Deni Putra Pratama can use the average method hpp value of Rp.88.441.780, - . Results of the analysis for PD. Nisa Princess HRM can use the FIFO method hpp value of Rp. 52.070 million, -. Results of the analysis for PD. Full Bakti can use the FIFO method hpp value of Rp. 30.122 million,-. Results of the analysis for PD. Fruits agents can use the FIFO method hpp value of Rp. 29.968 million, -. While the results of the analysis to PD. Watermelon can use the average method hpp value of Rp. 26.752.440, -. Keywords: Cost of Sales, Inventory, LIFO, FIFO, average method.

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Thesis (S1)

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