Aushaf, Nisa Aqilah (2022) Analisis Perbandingan Dua Proyek Layanan Publik Berdasarkan Lama Waktu Pengerjaan terhadap Pendapatan: Studi Kasus CV. Buana Elektrik. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Fasilitas publik merupakan penunjang bagi kelancaran operasional suatu entitas agar dapat berjalan dengan lancar, pelayanan yang bersifat kontinuitas dan semakin modern membutuhkan ketersediaan sarana dan prasarana yang memadai, dengan itu perlu adanya peningkatan maupun pengembangan terhadap perangkat kelistrikan di instansi tersebut. Penelitian ini bertujuan untuk membandingkan lama waktu pengerjaan proyek terhadap pendapatan dua fasilitas publik dan dampaknya terhadap komponen laporan keuangan. Pada tahun 2018, CV. Buana Elektrik mengerjakan proyek dengan tipe layanan yang sama tetapi karakteristiknya berbeda baik dari jam operasional pelayanan, lokasi, dan faktor penghambatnya. Metode analisis yang digunakan adalah analisis kuantitatif dengan model penelitian studi kasus. Hasil penelitian atas perbandingan antara dua proyek layanan publik menunjukkan bahwa kedua proyek mendapatkan keuntungan lebih dari 15% dengan tetap mengedepankan mutu output. Proyek instalasi listrik Fakultas Teknik Universitas Jember dinilai lebih unggul dibandingkan dengan proyek instalasi listrik Rumah Sakit Umum Bhakti Husada, dilihat dari nilai kontrak yang lebih besar, jumlah pekerjaan yang lebih sedikit. Meskipun waktu pengerjaan proyek yang lebih pendek, total cost komponen bahan proyek dan tenaga kerja yang lebih sedikit, tetapi bisa mendapatkan total keuntungan yang lebih besar tetapi tetap mengacu pada mutu sesuai dengan rencana kerja. Keuntungan atas kedua proyek pengadaan barang dan jasa tersebut akan mempengaruhi komponen laporan keuangan, yaitu bertambahnya cash pada aset, adanya beban PPn pada liabilitas, penambahan ekuitas bagi pemegang saham, penambahan pendapatan, dan adanya beban PPh./ Public facilities are the support for an entity to operate efficiently, services that are continuity and increasingly modern require the availability of adequate facilities and infrastructure, therefore there is a need for improvement and development of electrical equipment in the agency. This study aimed to compare the length of time the project takes on the income of two public services and its impact on the components of the financial statements. In 2018, CV. Buana Elektrik worked on projects involving the same kind of service but with distinct characteristics like the service’s operation hours, location, and inhibiting factors. The analytical method used is quantitative analysis combined with a case study research model. The results of the research on the comparison between the two public service projects reveal that both projects benefit more than 15% while still prioritizing the quality of the output. The electrical installation project of the Faculty of Engineering, University of Jember is considered superior to the Bhakti Husada General Hospital’s electrical installation project as seen from the higher contract value and the smaller number of jobs. Even though the project execution time is shorter and the total cost of the project’s materials and labor components is lower, the project can get a larger total profit by still referring to the quality following the work plan. The profits from the two projects for the acquisition of goods and services will affect the components of the financial statements, including the increase in cash on assets, the existence of a Value Added Tax (VAT) expenses on liabilities, increased equity for stakeholders, additional income, and the existence of PPh expenses.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | public services, goods and service procurement contracts, profit margin, electrical installation projects, components of financial statements, pelayanan publik, kontrak pengadaan barang dan jasa, profit margin, proyek instalasi listrik, komponen laporan keuangan |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Sep 2023 03:48 |
| Last Modified: | 13 Sep 2023 03:48 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2006 |
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