ANALISIS PERHITUNGAN TARIF RETRIBUSI LAYANAN PERSAMPAHAN/ KEBERSIHAN DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS DINAS KEBERSIHAN DAN PERTAMANAN KOTA PADANG)

LENI, MAHDALENA (2016) ANALISIS PERHITUNGAN TARIF RETRIBUSI LAYANAN PERSAMPAHAN/ KEBERSIHAN DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS DINAS KEBERSIHAN DAN PERTAMANAN KOTA PADANG). Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

Penelitian ini bertujuan untuk menganalisis tarif retribusi layanan persampahan/ kebersihan dengan menggunakan metode Activity Based Costing (ABC) agar tarif yang ditetapkan lebih akurat dan dapat menutupi biaya pengelolaan persampahan. Disamping itu, juga dapat dilakukan analisis terhadap selisih angka tarif lama dengan tarif baru. Objek penelitian ini adalah unit cost dari tiap aktivitas pengelolaan persampahan guna menetapkan tarif retribusi. Penelitian ini menunjukkan hasil bahwa subsidi pemerintah dalam pengelolaan sampah Kota Padang masih besar dengan tingkat subsidi berbeda pada masing-masing Objek Retribusi, ini dibuktikan dengan hasil perhitungan angka tarif ABC lebih besar dibandingkan dengan tarif lama (undercosted), antara lain : Tarif Retribusi Komersil undercosted sebesar 40 %, dimana tarif lama adalah Rp 35.000,- Per M³, sedangkan tarif ABC adalah Rp. 49.000,- Per M, Tarif Retribusi Non Komersil juga lebih rendah dari tarif ABC (undercosted) sebesar 69%, dimana tarif lama adalah Rp 29.000,- Per M³, sedangkan tarif ABC adalah Rp. 49.000,- Per M³. Tarif Retribusi Khusus, yaitu perumahan juga undercosted dari 30 % hingga mencapai 120 % dan Pedagang Kaki Lima,Tarif retribusi untuk lapak buah dan gerobak juga undercosted sebesar Rp. 500,- per harinya atau sekitar 25 %. Sementara itu, terdapat 4 objek retribusi yang tidak mendapatkan subsidi dari pemerintah, ini dibuktikan dengan perhitungan angka tarif Retribusi ABC lebih rendah dari tarif lama (overcosted) yaitu pedagang kaki lima sebesar 2% , pengguna LPA komersil 58 % dan Non Komersil 33 % serta kegiatan keramaian sebesar 4 %. Kata Kunci : unit cost, tarif, Activity Based Costing ANALYSIS LEVY RATE CALCULATION WASTE SERVICE/ CLEANLINESS WITH ACTIVITY BASED COSTING METHOD (CASE STUDIES DEPARTMENT OF CLEANLINESS AND LANDSCAPING PADANG CITY) By ; Leni Mahdalena Supervised by ; Suhairi & Reyna Kartika Abstract This study aimed to analyze the tariff on waste services using Activity Based Costing method (ABC) in order to set rates is more accurate and can cover the cost of waste management. Besides, it can also do an analysis of the difference in numbers of the previous rates at the new rate. The object of this study is the unit cost of each activity waste management in order to set the levy rate. This study showed that government subsidies for waste management in the city of Padang is still great with subsidy rates differ for each object Levy, is evidenced by the results of calculation of ABC rate has larger than the previous rate (undercosted), among others: Commercial levy rate was undercosted by 40%, where the previouss rate is Rp 35,000, - Per M³, while the ABC rate is Rp. 49.000, - Per M³,, Levy Rate Non Commercial also lower than the ABC (undercosted) of 69%, where the previous rate is Rp 29,000, - Per M³, while the ABC rate is Rp. 49.000, - Per M³. Special levies rate, namely housing also undercosted from 30% to 120% and Street Vendors, levy rates for fruit stalls and carts also undercosted Rp. 500, - per day or about 25%. Meanwhile, there are four objects levy which did not get subsidies from the government, this is evidenced by the calculation of ABC’s levies rate lower than previous rates (overcosted) that vendors of 2%, the LPA commercial 58% and Non Commercial 33% and then ceremonial activities 4%. Keywords: unit cost, tariff, Activity Based Costing

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