ANALISIS BIAYA PEMELIHARAAN GEDUNG ATAS TAGIHAN SERVICE CHARGE PADA PT XYZ (Studi Kasus pada Perusahaan Pengembang Pusat Perbelanjaan di Jakarta)

IRAWAN, SUKMA (2016) ANALISIS BIAYA PEMELIHARAAN GEDUNG ATAS TAGIHAN SERVICE CHARGE PADA PT XYZ (Studi Kasus pada Perusahaan Pengembang Pusat Perbelanjaan di Jakarta). D3 thesis, Universitas Negri Jakarta.

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Abstract

SUKMA IRAWAN. 8323136439. Analysis of Building Maintenance Costs on the Service Charge Bill in PT XYZ . Program Studi DIII Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a background of concerns about maintaining and managing the building as fixed assets which are the main elements of a company's assets amounted to big it is necessary to the maintenance of the building cost. Cost derived from Service Charge bill to tenants who have stalls inside the building area. This paper is based on observations made at PT XYZ (one developer in Jakarta). The method used is descriptive qualitative method and quantitative method data collection techniques such as observation, interview, and literature study. From this research result can be concluded that there are 34 types of costs contained in Building Maintenance Cost on XYZ. In 2014 the number of building maintenance costs to service charge income deficit and in 2015 had a surplus. Management of building maintenance cost is quite good because it can minimize the cost and the increase in the amount of service charge income from 2014 to 2015. Keywords: Maintenance Costs, Service Charge Bills

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