PERHITUNGAN HARGA POKOK AIR MINUM DALAM MENENTUKAN TARIF AIR MINUM PADA PDAM TIRTA BHAGASASI BEKASI

Perkasa, Yudha (2014) PERHITUNGAN HARGA POKOK AIR MINUM DALAM MENENTUKAN TARIF AIR MINUM PADA PDAM TIRTA BHAGASASI BEKASI. D3 thesis, Universitas Negeri Jakarta.

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Abstract

YUDHA PERKASA. 2014. 8323108357. Perhitungan Harga Pokok Air Minum Dalam Menentukan Tarif Air Minum Pada PDAM Tirta Bhagasasi.Program Studi DIII akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. Regional Water Company should be managed either on the basis of economic principles apply with regard to social functioning. In determining the rate or the selling price refers to government regulations, the Regional Water Company should consider the level of ability of people, with different charge your account for each customer class. Besides Regional Water Company must also take into account the cost of components such happen. With given the importance of determining the rates, the authors are interested to take the title "Calculation of Cost of Drinking Water to Determine Water Rate in PDAM Tirta Bhagasasi Bekasi” Formulation of the problem contained at the end of the task, among others, How can the process of full costing method in the determination of cost of production in PDAM Bekasi is appropriate and whether the water tariff determination process in accordance with the PDAM Bekasi Permendagri No. 23 of 2006 concerning Technical Guidelines and Procedures for setting water rates drinking. The method used in this study is an evaluative analysis of the methods of collecting data through observation and interviews. From the results of this research note PDAM Tirta Bhagasasi calculating the cost of drinking water in determining the overall rate of drinking water, there is still a discrepancy with the full costing calculation in accordance with accounting rules. Also in rate setting is done PDAM Bekasi there are appropriate and not in accordance with the regulations of the Minister of Home Affairs No. 23 of 2006.

Item Type: Thesis (D3)
Additional Information: Pembimbing : Nuramalia Hasanah, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 23 Feb 2018 02:32
Last Modified: 23 Feb 2018 02:32
URI: http://repository.fe.unj.ac.id/id/eprint/3342

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