ANALISIS TARIF BUS KOTA KELAS EKONOMI BERDASARKAN BIAYA OPERASIONAL KENDARAAN (Studi Kasus pada Perum DAMRI Bandung)

Aritonang, Hetty (2014) ANALISIS TARIF BUS KOTA KELAS EKONOMI BERDASARKAN BIAYA OPERASIONAL KENDARAAN (Studi Kasus pada Perum DAMRI Bandung). S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Tujuan penelitian ini adalah untuk mengetahui tarif bus kota kelas ekonomi per trayek berdasarkan biaya operasional kendaraan (BOK), menganalisis kesesuaian perhitungan BOK oleh Perum DAMRI Bandung dengan ketentuan menurut KM. No. 89 Tahun 2002, dan kesesuaian biaya standar dengan asumsi yang ditetapkan SK.687/AJ.206/DRJD/2002.
Metode yang digunakan adalah kualitatif deskriptif dan content analysis. Dalam pengumpulan data dilakukan dengan dokumentasi, observasi, dan wawancara. Untuk kredibilitas data dilakukan dengan triangulasi teknik.
Berdasarkan hasil penelitian, menurut perhitungan BOK perbedaan jarak antara masing-masing trayek tersebut sesungguhnya telah mengakibatkan perbedaan biaya operasional kendaraan juga, yang kemudian mengakibatkan perbedaan tarif. Beberapa ketentuan menurut KM. No. 89 Tahun 2002 tidak diikuti oleh Perum DAMRI Bandung. Asumsi yang ditetapkan SK.687/AJ.206/DRJD/2002 belum seluruhnya diikuti oleh Perum DAMRI Bandung.

Kata Kunci: tarif, bus kota kelas ekonomi, Perum DAMRI Bandung, Biaya Operasional Kendaraan (BOK), biaya standar
 
The purpose of this study was to determine tariff on city bus economy class for every route based on vehicle operational cost (VOC), analyze the suitability calculations of VOC by Perum DAMRI Bandung with the provisions according to KM. No. 89 in 2002, and the suitability of standard costs with the assumption that specified SK.687 / AJ.206 / DRJD / 2002.
The method used is descriptive qualitative and content analysis. In the data collection is done by documentation, observation, and interviews. For the credibility of the data is done by triangulation techniques.
The conclusion based on the calculation of the VOC, the difference between the distance of each route is actually have resulted in differences in Vehicle Operating Costs as well, which is the results in rate differences. Some provisions according to KM. No. 89 Tahun 2002 was not followed by Perum DAMRI Bandung. The assumption that has not been completely defined SK.687/AJ.206/DRJD/2002 followed by Perum DAMRI Bandung.

Keywords: tariff, city bus economy class, Perum Damri Bandung, Vehicle
Operating Costs (VOC), standard cost

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Item Type:	Thesis (S1)
Additional Information:	S_PEA_ARI
Uncontrolled Keywords:	Kata Kunci: tarif, bus kota kelas ekonomi, Perum DAMRI Bandung,Biaya Operasional Kendaraan (BOK), biaya standar
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	DAM STAF Editor
Date Deposited:	13 Jan 2015 03:27
Last Modified:	13 Jan 2015 03:27
URI:	http://repository.upi.edu/id/eprint/12234

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