Analisis terhadap Penetapan Tarif Bus Jurusan  Solo-Jakarta dengan Metode Process Costing  Studi Kasus pada PO Langsung Jaya

Wulandari, Maria Ryna

× ABSTRACT PO Langsung Jaya is transport service of bus which prepares all the kind of land transportation service. The service which be prepared by PO Langsung Jaya is the economy bus goes from city to another city in province, the economy bus goes from city to province, the executive bus goes from city to province and the tour bus, goes to Jakarta, Jogjakarta, Sragen, Matesih, and Tawangmangu. From all the several service which are prepared by the transport service, the people can choose the land transportation service which they need according to their direction and their ability to pay. On both side the people use service lays the people some of money that must be paid and it means tariff. There are two kinds of tariff in transport service. They are tariff from goverment to economy bus and tariff from transport service it self. However it is still be controlled by the goverment on executive bus. From the charge of tariff, it the rises a question that where can be the tariff fixed? By the final assigment, the writer will explain the way and the origin of tariff’s determination on the accounting theory. According to the analysis had been done by the writer, tariff comes from the unit cost plus the grade’s surplus which want be reached by the industry. Unit cost is obtained from the collecting cost which produced in one period time to produce the service and then it is divided with the products service which obtained for the period. From the result of research which had been done by the writer, the determination’s result of tariff is counted based on the accounting theory. It is just difference for amount. There is tens of ruphias with tariff which utilized by the industry. The result of proportion can be concluded that the determination’s tariff on the executif bus service transport which goes from city to province, especially to Jakarta in PO Langsung Jaya had been done wisely and professionally.

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Penulis Utama	:	Maria Ryna Wulandari
Penulis Tambahan	:	-
NIM / NIP	:	F3306065
Tahun	:	2009
Judul	:	Analisis terhadap Penetapan Tarif Bus Jurusan Solo-Jakarta dengan Metode Process Costing Studi Kasus pada PO Langsung Jaya
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2009
Program Studi	:	D-3 Akuntansi
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. DIII Akuntansi-F.3306065-2009
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Drs. Hanung Triatmoko, Msi, Ak
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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