Informasi Detil Paper |
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| Judul: | Analisis Biaya Bahan Baku dan Tenaga Kerja Langsung Dalam Belanja Modal di Perguruan Tinggi - Studi Kasus Pada Universitas Gajah Mada |
| Penulis: | Adonia Anita Batkunde || email: info@mail.unpatti.ac.id |
| Jurnal: | Logika Vol. 11 no. 1 - hal. 60-68 Tahun 2013 [ IPTEK ] |
| Keywords: | Cost of direct raw material (finished good/equipments), cost of direct labor, capital expenditures. |
| Abstract: | The objective of this study is to analyze the procedures and formulas used for capital expenditure on raw material (finished good/equipments) and direct labor in Gadjah Mada University (GMU). This study used the procedure in Cost Accounting Standard (CAS) and cost allocation for raw material (finished goods/equipments) and direct labor in Cost Accounting Standard Board Disclosure Statement 1 (CASB DS-1) in order to analyze their compatibility to the procedures and formulas used by GMU (government). The population was all construction procurements in the rectorate office of GMU. The samples included the construction procurement projects between 2005 and 2007. Primary data was obtained through interview given to the procurement department of the rectorate office. Secondary data consisted of Cost Budget, general description of the procurements in the rectorate office, reference frameworks, procurement documents, contracts and literature studies. These data were analyzed by using the Cost Accounting Standard (CAS) 9904. Results of this study indicated that, first, based on the aspect of procedure, the procurement department has applied the same procedures required by CAS. However, two procedures required by CAS were not applied, which included the requirements to enclose the contractor's financial and final report that should be prepared by the contractor after the procurement process was finished. Second, in the aspect of formula, for the cost of raw material (finished goods/equipment), it was indicated that the procurement department has used the same formula required by CASB DS 1. Nevertheless, the formula for labor was unidentified. Thus, it is expected that further studies can be carried out to contractor companies in order to obtain data on labors. |
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