Analisa Perbandingan Biaya Jasa Pengujian Kompor Gas Satu Tungku Menurut PP NO 75 Tahun 2007 Dengan Biaya Sesungguhnya (Studi Kasus: Pusat Penelitian Sistem Mutu dan Teknologi Pengujian-LIPI)

Tejowati, Endang (2010) Analisa Perbandingan Biaya Jasa Pengujian Kompor Gas Satu Tungku Menurut PP NO 75 Tahun 2007 Dengan Biaya Sesungguhnya (Studi Kasus: Pusat Penelitian Sistem Mutu dan Teknologi Pengujian-LIPI). S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACTION The main concern of this research is how to analyze the verification cost service of gas stove which have one burner in the Research Center for Quality System and Testing Technology-Indonesian Institute of Sciences according to Peraturan Pemerintah Nomor 75 Tahun 2007. This research have target to know the method of cost determination and the difference of verification cost service according to the standard cost with the real cost in the Research Center for Quality System and Testing Technology-Indonesian Institute of Sciences. This research was done by the analysis method and more emphazise to the quality of descriptive analysis. The validation and accuracy of this research is based on the quality. According to the research, the verification cost service determination used the job order costing method. The cost determination does not fulfill yet with the standard cost system. It caused, the research of verification cost service determination did not include the operational cost and laboratorium cost. The cost according to Peraturan Pemerintah Nomor 75 Tahun 2007, do not match with the real cost in the verification service. The cost of verification have no contribution to the state, just only 2,5 persen. That,s why, Peraturan Pemerintah Nomor 75 Tahun 2007 have to make judicial review. Because, the verification service of gas stove is one of the state financial source. Keywords: comparison, service cost, standard cost, and the real cost

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