PENYUSUNAN USULAN STANDAR BIAYA KELUARAN KEGIATAN PENGAWASAN DI INSPEKTORAT JENDERAL KEMENTERIAN PUPR DENGAN PENDEKATAN ACTIVITY-BASED COSTING.

SHIDQI, AZHAR SHIDQI E.P. (2024) PENYUSUNAN USULAN STANDAR BIAYA KELUARAN KEGIATAN PENGAWASAN DI INSPEKTORAT JENDERAL KEMENTERIAN PUPR DENGAN PENDEKATAN ACTIVITY-BASED COSTING. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini adalah penelitian terapan, jenis penelitian kualitatif deskriptif menggunakan metode studi kasus. Penelitian ini bertujuan untuk mengidentifikasi aktivitas dan biaya terkait dalam kegiatan pengawasan Inspektorat I, menentukan pemicu biaya serta tarif untuk setiap aktivitas, serta mengalokasikan biaya dan menghitung total biaya yang diperlukan dalam setiap kegiatan pengawasan menggunakan modified ABC. Penelitian dilaksanakan dengan studi kepustakaan dan wawancara terkait kegiatan pengawasan di Inspektorat I. Hasil penelitian menunjukkan bahwa terdapat beberapa aktivitas yang terbagi dalam empat tahap untuk menghasilkan laporan kegiatan pengawasan yakni tahap perencanaan, tahap pelaksanaan, tahap pelaporan dan tahap penjaminan kualitas. Pemicu biaya menjadi dasar untuk pengelompokan aktivitas menjadi empat kelompok antara lain yakni kelompok pemicu biaya paket pekerjaan yang diperiksa dengan tarif, kelompok dengan pemicu biaya auditor, kelompok aktivitas dengan pemicu hari pengawasan, dan kelompok aktivitas dengan pemicu biaya laporan hasil pengawasan. Setelah kelompok dibuat, tarif didapatkan dari penjumlahan biaya aktivitas dibagi dengan volume pemicu biaya yang dilakukan inspektorat I. Jumlah biaya pada setiap kegiatan didapatkan dengan penjumlahan antara biaya langsung dan biaya tidak langsung. Penelusuran menunjukan bahwa seluruh kegiatan pengawasan Inspektorat I memiliki biaya tidak langsung yang lebih besar daripada biaya langsung. Bahkan, untuk kegiatan yang dilaksanakan di kantor seluruhnya merupakan biaya tidak langsung. This research is an applied research, descriptive qualitative research type using case study method. This research aims to identify activities and related costs in Inspectorate I's supervisory activities, determine cost triggers and rates for each activity, and allocate costs and calculate the total costs required in each supervisory activity using modified ABC. The research was carried out with literature studies and interviews related to supervisory activities at Inspectorate I. The results showed that there were several activities that were related to the supervisory activities. The results showed that there are several activities that are divided into four stages to produce reports on supervisory activities, namely the planning stage, the implementation stage, the reporting stage and the quality assurance stage. Cost triggers are the basis for grouping activities into four groups, including groups of cost triggers for work packages examined at rates, groups with auditor cost triggers, activity groups with supervision day triggers, and activity groups with supervisory report cost triggers. After the groups are created, the tariff is obtained from the summation of activity costs divided by the volume of cost triggers carried out by Inspectorate I. The total cost of each activity was obtained by summing direct and indirect costs. Tracking showed that all Inspectorate I supervision activities had indirect costs that were greater than direct costs. In fact, the activities carried out in the office were entirely indirect costs.

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