PRABANDANU, GAYUH RADITYA (2019) PENGAMBILAN KEPUTUSAN TARIF KALIBRASI PERANGKAT TELEKOMUNIKASI. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Untuk menjamin sistem mutu pengujian alat atau perangkat telekomunikasi yang mengacu pada ISO 17025, maka alat atau perangkat telekomunikasi harus menjamin ketertelusuran, sehingga perlu dilakukan serangkaian kegiatan yang dilakukan untuk membandingkan nilai kebenaran alat ukur dan bahan ukur yang tertelusur ke satuan nasional maupun internasional yang disebut dengan kalibrasi. Tarif kalibrasi berdasarkan Peraturan Pemerintah No 80 tahun 2015 belum terlihat perbedaan biaya kalibrasi dari jenis alat ukur dan besarnya rentang ukur yang berbeda–beda, sehingga perlu disusun tarif kalibrasi dengan kriteria reasonable dengan cara menentukan metoda yang tepat terkait perhitungan tarif kalibrasi perangkat telekomunikasi dengan menggunakan metode Activity based costing dan double distribution. Pada akuntansi biaya dikenal dengan metode activity based costing dan double distribution, kedua metode ini yang digunakan dalam menyusun besarnya tarif kalibrasi perangkat telekomunikasi. Untuk menentukan pengambilan keputusan yang tepat terkait penyusunan tarif kalibrasi digunakan tool tambahan yaitu analytical hierarchy process, yang mana dilakukan kuesioner sebanyak lima responden sebagai narasumber yang mengerti mengenai kalibrasi, metoda ABC dan DD. Tarif kalibrasi alat atau perangkat telekomunikasi dengan range frequency 10 Hz–26 GHz yang disusun dengan metoda ABC tarif sebesar Rp 4.336.000, sedangkan pada rentang ukur 10 Hz – 13,6 GHz tarif sebesar Rp 2.168.000, sedangkan perhitungan tarif dengan metoda DD, perangkat dengan rentang ukur 10 Hz–13,6 GHz tarif sebesar Rp 1.696.414, dan untuk rentang ukur 10 Hz –26 GHz tarif sebesar Rp 3.392.828. Hasil dari kuesioner yang sudah diolah dengan tool AHP diperoleh nilai global priority masing-masing alternatif tarif, untuk tarif PP sebesar 0,111, metoda ABC sebesar 0.641, dan Metoda DD sebesar 0,248, sehingga dapat disimpulkan bahwa metoda yang tepat dalam menyusun tarif kalibrasi perangkat telekomunikasi adalah dengan menggunakan metoda ABC. KATA KUNCI : Kalibrasi, PP 80 Tahun 2015, Activity Based Costing, Double Distribution. Analytical Hierarchy Process To guarantee the quality system of testing telecommunication tools or equipment referring to ISO 17025, telecommunications tools or equipment must guarantee traceability, so that a series of activities must be carried out to compare the true value of measuring instruments and measuring materials traced to national and international units called the calibration. Calibration rates based on Government Regulation No. 80 of 2015 have not seen differences in the calibration costs of the type of measuring instrument and the size of the different measuring ranges, so it is necessary to prepare calibration rates with reasonable criteria by determining the appropriate method for calculating the calibration tariff of telecommunications equipment using the method Activity-based costing and double distribution. In cost accounting known as the activity-based costing and double distribution methods, these two methods are used in preparing the magnitude of telecommunication equipment calibration rates. To determine the correct decision making related to the preparation of the calibration tariff, an additional tool, namely the analytical hierarchy process, was used in which a questionnaire of five respondents was used as a resource person who understood calibration, ABC and DD methods. Tariff calibration rates for telecommunication tools or devices with a frequency range of 10 Hz-26 GHz compiled by the ABC method are Rp. 4,336,000, while in the measurement range of 10 Hz - 13.6 GHz the tariff is Rp. 2,168,000, whereas the tariff calculation using the DD method. , a device with a measurement range of 10 Hz-13.6 GHz with a tariff of Rp 1,696,414, and for a measuring range of 10 Hz-26 GHz with a tariff of Rp 3,392,828. The results of the questionnaire that has been processed with the AHP tool obtained the value of global priority for each alternative tariff, for PP tariff of 0.111, ABC method for 0.641, and DD Method for 0.248, so it can be concluded that the right method in compiling the calibration tariff for telecommunications equipment is by using the ABC method. KEYWORDS: Calibration, PP 80 of 2015, Activity Based Costing, Double Distribution. Analytical Hierarchy Process
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-553-19-012 |
| Call Number: | T-53-MTI-19-006 |
| NIM/NIDN Creators: | 55317110003 |
| Uncontrolled Keywords: | Kalibrasi, PP 80 Tahun 2015, Activity Based Costing, Double Distribution. Analytical Hierarchy Process, Calibration, PP 80 of 2015, Activity Based Costing, Double Distribution. Analytical Hierarchy Process, MTI, Rekayasa Produktivitas dan Kualitas |
| Subjects: | 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik |
| Divisions: | Pascasarjana > Magister Teknik Industri |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 22 Feb 2022 06:58 |
| Last Modified: | 07 Jul 2022 03:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/56545 |
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