Akuntansi Biaya Tenaga Kerja

Group :5
Member of Group : 1. Safira Yamini Bastian (17803241007)
2. Nurul Rusmavita (17803241022)
3. Vani Wahyudianti (17803241033)
4. Nurlaela (17803244006)
1) Classification in a manufacturing company based on :
1. Classification according to the main functions in the company organization.
organizations in manufacturing companies are divided into three main functions -
production, marketing, and administration. Therefore it is necessary to classify and
differentiate between factory labor and non-factory labor. This division aims to
distinguish labor costs which are elements of the cost of production from non-factory
labor costs, which are not an element of cost of production, but an element of business
costs. The following are some examples of production labor costs, marketing personnel
costs, and administrative & general labor costs:
a. Production labor costs: Factory employee salaries, Factory employee welfare costs,
Factory employee overtime pay, Factory foreman wages, Factory foreman salaries.
b. Marketing labor costs: Employee marketing wages, Cost of marketing employee
welfare, Salesperson commission fees, Marketing manager salaries.
c. Administrative and general labor costs: Employee accounting salaries, personnel
salaries, secretariat employee salaries, employee accounting welfare costs, personnel
welfare costs, and secretarial employee welfare costs.
2. Classification according to the activities of departments in the company. for example
the production department of a paper company consists of three parts: the pulp part, the
paper part, and the refinement section. The labor costs in the production department are
classified according to the parts formed in the company. Workers who work in non-
production departments are also classified according to the department they work in.
Thus labor costs in nonproduction departments can be classified into labor accounting
costs, personnel costs for personnel, and so forth. This kind of classification is done to
make it easier to control the labor costs that occur in each department that is formed in
 the company. the head of the department concerned is responsible for implementing
employee work and the labor costs that occur in his department.
3. Classification according to the type of work. In a department, labor can be classified
according to the nature of the work. For example, in a production department, labor is
classified as follows: operators, foremen, and supervisors. Thus labor costs are also
classified as: foreman wages, operator wages, and supervisor wages. This kind of labor
cost classification is used as the basis for establishing standard wage deferrents.
4. Collection according to the relationship with the product. In relation to products,
labor is divided into: direct labor and indirect labor. Direct labor wages are treated as
direct and directly calculated labor costs as an element of production costs. While the
indirect wage is an element of factory overhead costs that are charged indirectly to the
product, but through the factory oerhead charge rate determined in advance.

2) According to article 1 (paragraph 1) ministerial regulation No.102 / MEN / VI / 2004

overtime is a working time that is 7 hours a day for 6 working days and 40 hours a week or 8
hours a day for 8 working days and 40 hours in a week or work time on the weekly rest day
of funds or on official holidays determined by the government.
From the above definition it can be concluded that overtime is a workforce that works
exceeded the operational working hours and workers who work on holidays. For example, if
the workforce usually works for 7 hours, but he works for 8 hours, the excess work time for
1 hour is overtime. Workers who do overtime will get additional salary or wages.

3) Company X rules mentioned that in a week the total of working hour for each worker is 45
hours. If the worker happen to work more than the specified hours, they will receive the
overtime payment (premi lembur). Based on the rules, the rate of overtime payment is 50%
from the normal payment rate. Suppose Aminah worked for 50 hours this week, how much
is the total payment for her?
 Answer :

*assume that the normal payment rate is 20,000,- per hour

Payment for normal hours 45 x 20.000 = 900.000,-

Payment for overtime 5 x 20.000 = 100.000,-

Overtime payment (Premi Lembur) 5 x 50% x 20.000 = 50.000,- +

Total payment for Aminah = 1.050.000,-

4) Perusahaan ABC hanya memperkerjakan 3 orang karyawan, Fitriani, Lala dan Meddy.
Berdasarkan kartu hadir minggu pertama bulan November 2010, bagian pembuat daftar gaji
dan upah membuat daftar gaji dan upah untuk perioda yang bersangkutan. Menurut kartu
hadir, karyawan Fitriani bekerja selama seminggu sebanyak 35 jam, dengan upah per jam
Rp 1.000; karyawan Lala bekerja selama seminggu sebanyak 35 jam, dengan upah per jam
Rp. 1.200; sedangkan Meddy selama perioda yang sama bekerja 45 jam dengan tarif upah
Rp 1.500. Menurut kartu jam kerja, penggunaan jam hadir masing-masing karyawan tersebut
disajikan sebagai berikut :

Order Fitriani Lala Meddy

35 hours @ 1.000 35 hours @1.200 45 hours @ 1.500
432 15 hours 20 hours 25 hours
381 15 hours 15 hours 10 hours
Waktu 5 hours 0 hours 10 hours
menunggu

Employee Wages = 35 hours x 1.000 = Rp35.000

= 35 hours x 1.200 = Rp42.000

= 45 hours x 1.500 = Rp67.500

Cost Distribution

Order Fitriani Lala Meddy

432 15.000 24.000 37.500

381 15.000 18.000 15.000
Charged to 5.000 0 15.000
overhead
35.000 42.000 67.500
PPh deducted (7.000) (8.400) (13.500)
Net wages 28.000 33.600 54.000
received by
employees

No Information D K
1. Wages & Salary distribution
journal
Goods in process-BTK Rp124.500
Factory Overhead Cost Rp 20.000
Wages & Salary Rp114.500
2. On the basis of proof of cash out
Wages & Salaries Rp144.500
Employee Income Tax Rp 28.900
Debt Wages & Salaries Rp115.600
3. Payment of Wages & salaries
Debt Wages & Salaries Rp115.600
Cash Rp115.600
4. Deposit of PPh to the State
Treasury
Employee PPh debt Rp28.900
Cash Rp28.500