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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Karimah Tauhid
Andy Lasmana
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences

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Journal : AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah

 1 
Analisis Perhitungan Hargar Pokok Produksi Air Sebagai Dasar Penentuan Harga Jual Air Pada Perumda Tirta Pakuan Kota Bogo Nafisatul Amini; Andy Lasmana; Maria Magdalena Melani
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.1008

Abstract

This research was conducted to find out the calculation of the cost of production of water as a basis for determining the selling price of water at the Tirta Pakuan Regional Drinking Water Company (Perumda), Bogor City. This research is intended to find out the calculation of the cost of production of water using the full costing method. Perumda Tirta Pakuan, Bogor City, has used the tariff set by the Bogor Regency government, namely based on the basic price of water production. This study uses descriptive analysis research with a quantitative approach. The results of the research that has been carried out show that the cost of water production at Perumda Tirta Pakuan Bogor City in 2019 is Rp. 4,025.73/m3, in 2020 Rp. 4,098.24/m3 , and in 2021 it is Rp. 3,952.81/m3 higher than the cost of producing water according to the full costing theory or method, namely in 2019 Rp. 2,509.78, in 2020 Rp. 2,407.10, and in 2021 it is Rp. 2,340.34. Meanwhile, the selling price of Perumda Tirta Pakuan water, Bogor City, by calculating the average tariff, namely in 2019, is Rp. 6,856.32, in 2020 Rp. 6,471.84, and in 2021 it is Rp. 6651.32. It can be seen that the cost of production is below the selling price of water. So that the selling price can fully cover operating expenses, which means the company will experience profits in 2019-2021.
Co-Authors Andriani, Ingka Aziz, Ayi Jamaludin Desta Wijaya, Fitri Hambani, Susy Karina Aurelya Magdalena Melani, Maria Maria Magdalena Melani Nafisatul Amini Saepul Anwar Saepul Anwar Siti Anggraeni Siti Nurul Anisa Universitas Djuanda Wulan Permatasari