Analisis Perhitungan Harga Perkiraan Sendiri Pengolahan Limbah (Studi Kasus Pabrik Gula Pradjekan)

Abstract

This research aims to analyze This research aims to analyze the calculation of own estimates price the processing of waste. This research. The object of this research is PT Nusantara Plantation XI Pradjekan sugar factory Units located in JL. Raya Situbondo, Pradjekan South, Pradjekan, Bondowoso, East Java and the interview was conducted at the offices of the Pradjekan sugar factory. The data used is the primary and secondary data. Primary data is the data that researchers get from objects orally or interview with speaker sie sie accounting and processing. Researchers obtained secondary data that is in the form of documentation data price estimates its own sewage treatment of goods or services. Test the validity of the data in this study using the method of triangulation source obtained by way of data comparing observations with results of interviews and compare the results of the interviews with the contents of a document that is related. Technical data analysis in this study uses the three stages of activity analysis, namely data reduction, the presentation of the data and the withdrawal of the conclusion. Subsequent analysis results data were analyzed and then compared to the presidential Regulation No. 54 of the year 2010 on the procurement of goods or services. The results of this research show that the HPS applied by PG Pradejakan has been in accordance with the Regulation, but for a certain amount of VAT 10% have not added in calculating the total amount of HPS.