Analisis Penetapan Harga Jual Jasa Service dan Suku Cadang Pada Bengkel Bali Surya Motor dengan Menggunakan Metode Time and Material Pricing Tahun 2013 - ., Ni Made Evarina Ariesta; ., Drs. Anjuman Zukhri, M.Pd.; ., Luh Indrayani, S.Pd., M.Pd. (Jurnal Pendidikan Ekonomi Undiksha, 2014)
Penelitian ini bertujuan untuk mengetahui(1) perhitungan penetapan harga jual jasa service dan suku cadang pada bengkel Bali Surya Motor dalam tahun 2013, (2) perhitungan penetapan harga jual jasa service dan suku cadang pada bengkel Bali Surya Motor bila menggunakan metode time and material pricing, (3) perbandingan hasil perhitungan penetapan harga jual jasa service dan suku cadang antara metode time and material pricing dengan metode perhitungan harga jual pada Bengkel Bali Surya Motor.Penelitian ini menggunakan desain penelitian deskriptif kuantitatif.Subjek penelitian ini adalah perusahaan bengkel Bali Surya Motor, objek penelitian yaitu penetapan harga jual jasa servis dan suku cadang pada perusahaan bengkel Bali Surya Motor dan penetapan harga jual jasa servis dan suku cadang dengan menggunakan perhitungan metode time and material pricing.Data yang dikumpulkan dengan metode wawancara dan metode dokumentasi.Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif.Hasil penelitian menunjukkan bahwa hasil perhitungan harga jual menggunakan metodetime and material pricing lebih besar dari pada hasil perhitungan dengan metode perhitungan harga jual berdasarkan perusahaan. Adapun hasil harga jual jasa servis menggunakan metode time and material pricing yaitu terdiri dari harga jual jasa servis bagian mekanik Rp 7.072,75 dan harga jual jasa servis bagian listrik Rp 4.839,25. Adapun hasil perhitungan harga jual suku cadang menggunakan metode time and material pricing yaituterdiri dari (1) Valvet Spring Kit Rp 450.680,00 (2) Plug Cylinder b Rp 59.300,00 (3) Guide Pin Rp 301.920,00 (4) Bushing Rp 225.340,00 (5) Oil Filter Rp 118.600,00 (6) Hose Rp 462.540,00dan (7) Sealing Ring Rp 124.530,00.Kata Kunci : harga jual, metode time and material pricing This study aims to determine (1) the calculation of the price-setting service and spare parts services in Bali Surya Motor workshop in the year 2013, (2) the calculation of pricing sell service and spare parts in the Bali Surya Motor when using the method of time and material pricing, (3) Comparison of the results of the calculation of the price-setting service and spare parts services between time and material pricing method with the method of calculation of selling prices in Bali Surya Motor Workshop.This study used a descriptive quantitative research design. The subjects were company Bali Surya Motor workshop, the object of study is the calculation of pricing sell my services and spare parts at company workshops Bali Surya Motor and pricing sell my services and spare parts using the calculation method of time and material pricing. Technical data analysis used is quantitative descriptive analysis. The results show the comparison of the selling price of service and spare parts services between time and material pricing method with the method of calculation of selling prices in Bali Surya Motor Workshop has different results, where the results of the calculation of the sale price using time and material pricing method is greater than the results of the calculation the calculation method based on the selling price of the company. The results of the selling price of the service fees using time and material pricing method, which consists of the selling price of the service fees of Rp 7072.75 mechanical parts and services sales price servicing electrical section Rp 4839.25. The results of the calculation of the price spare parts using time and material pricing method, which consists of (1) Valvet Spring Kit Rp 450,680.00 (2) Plug Cylinder b Rp 59300.00 (3) Guide Pin Rp 301,920.00 (4) Bushing Rp 225,340.00 (5) Oil Filter Rp 118,600.00 (6) Hose Rp 462,540.00 and (7) Sealing Ring Rp 124,530.00.keyword : sales price, time and material pricing methods