Perencanaan Dan Pengendalian Biaya Tenaga Kerja

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PERTEMUAN 4 Perencanaan dan Pengendalian Biaya Tenaga Kerja

Perencanaan dan Pengendalian Biaya Tenaga Kerja • Konsep biaya tenaga kerja • Sistem penggajian dan pengupahan • Studi kasus

Biaya tenaga kerja • Tenga kerja merupakan usaha fisik atau mental yang dikeluarkan karyawan untuk mengolah produk. Biaya tenaga kerja adalah harga yang dibebankan untuk penggunaan tenaga kerja manusia tersebut. Biaya tenaga kerja juga merupakan biaya konversi selain biaya overhead. • Akuntansi SDM menjelaskan bahwa tenga kerja memiliki peranan yang AMAT signifikan dalam kegiatan bisnis dewasa ini. Sebab tanpa ada SDM operasional perusahaan tak akan dapat berjalan lancar seperti yang diharapkan. Namun realitas menunjukkan perhatian manajemen perusahaan terhadap SDM dirasa sangat kurang jika dibandingkan dengan inovasi-inovasi yang disumbangkan kepada perusahaan di mana ia bekerja. Ini satu bukti salah urus bisnis (mis-management)

Klasifikasi kegiatan dan biaya tenaga kerja •

Kegiatan: 1. Menurut fungsi => produksi, pemasaran dan administrasi 2. Menurut departemen => produksi dan jasa 3. Menurut jenis pekerjaan => pimpinan, staf, operator, mandor dan penyelia 4. Menurut hubungannya => langsung dan tak langsung • Komponen: 1. Gaji pokok 2. Tunjangan jbt/strk/rumah/keluarga/tahun baru/hari raya/lain2 3. Uang makan/transpor/cuti/lain2 4. lembur/insentif/bonus/tantiem/lain2 5. PPh 21/tunjangan lainnya 6. Askes/jamsostek/lain2 7. iuran pensiunan/THT/pesangon/lain2

Labor cost • Labor costs as represent a significant cost of production and are steadily increasing in proportion to other costs • Salaries are fixed payments for managerial services • Wages are payments made on an hourly, daily, piecework basic • Gross earning = regular wages + overtime premium • Regular wage = total hour worked (including overtime) x regular hourly rate • Overtime premium = overtime hour worked x extra hourly compensation for overtime • PPh 21 as could be charged to employee or company … • Efficiency ratio = outputs unit : standard units • Total earned = hours worked x efficiency ratio x base rate

Akuntansi biaya tenaga kerja •







Distribusi gaji dan upah: Barang dalam proses – BTK Biaya overhead Biaya adm/umum Biaya pemasaran Biaya finansial Gaji dan upaha Pengakuan kewajiban gaji dan upah: Gaji dan upah Hutang gaji dan upah Hutang PPh 21 karyawan

xx xx xx xx xx xx

xx xx xx

Pembayaran gaji dan upah: Hutang gaji dan upah Kas

xx

Penyetoran PPh 21 ke kas negara: Hutang PPh 21 karyawan Kas

xx

xx

xx

Overtime • Overtime premium as the additional compensation paid for overtime is separated from regular wages and charged to factory overhead. The effect of this is to charge all units produced with the same rate of labor (regular rate) • An employee worked 45 hour this week. His regular wages is $10 per hour and he paid time and a half for overtime hour (i.e, hours beyond 40 per week) • Work in process inventory 450 factory overhead controlovertime premium 25 Payroll payable 475 (45 h x $10), (5 h x $5)

Bonus • Bonus is additional compensation generally given in recognition of exceptional productivity. Bonuses may be a set amount, a percentage of profits, or a percentage of an employee’s salary. Bonuses are charged to factory overhead and should be charged to a liability each week the eligible employee works.

Example • Each of AAA’s employees is entitled to receive a bonus of 1% of the company’s prior year’s profits. Record the weekly payroll of one assembly-line employee, including accrual of the bonus, if weekly pay is $500. assume that profits for the prior year were $260,000. The entry is: • Work-in-process inventory 500 Factory overhead control bonus 50 Bonuses payable 50 Payroll payable 500 $260,000 x 1% = $2,600 $2,600 : 52 weeks = $50 1 year = 52 weeks

Example • PT. ABC berencana memberikan bonus sebesar 1 kali gaji bulanan selama dua minggu bagi karyawan yang telah bekerja diatas 2 tahun dengan data karyawan sbb: • Nama lama bekerja (th) gaji tiap minggu AA 4 Rp.500 BB 8 Rp.760 CC ½ Rp.460 DD 7 Rp.650 Diminta: menghitung bonus yang diterima karyawan dan buatkan jurnal yang diperlukan. Jwb: AA: gaji =Rp.500, bonus =(2 x Rp.500) : 52 =Rp.19,23 jurnal yang diperlukan seperti di atas.

Example • See next hardcopy

ABIS • Terima kasih

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