ANALISIS PENETAPAN TARIF PENUMPANG POMPONG DENGAN MENGGUNAKAN METODE COST PLUS PRICING (STUDI KASUS PELABUHAN PENYENGAT, RUTE TANJUNGPINANG-PENYENGAT)

Authors

  • Feronika Purba Alumni Program Studi Akuntansi
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH

Keywords:

Tarif Determination, Pompong, Cost Plus Pricing, Full Costing

Abstract

This study aims to analyze the fare for Pompong passengers using the cost plus pricing method at Penyengat Harbor. The population in this study were all pompong drivers at Penyengat Harbor in April 2021. The sampling method in this study was saturated sampling which is a sampling technique, if the entire population is sampled. The data obtained in this study were from observations, interviews, questionnaires, and documentation. The results of this study indicate that the pompong tarif using the cost plus pricing method is around Rp. 3,842, - up to Rp. 7,632,- for own ownership of Pompong, while the tarif for Pompong using the cost plus pricing method is around Rp. 4.638, - up to Rp. 11,115,

  • for rental pompong Pompong rates using a full costing approach are around Rp. 4.297,
  • up to Rp. 7,742, - for own ownership of pompong, while the rate for pompong using a full costing approach is around Rp. 4,842, - up to Rp. 9982,- for rental pompong ownership. The conclusion of this study is from the calculation using the cost plus pricing method and using a full costing approach for setting a tarif that is higher than the rate set by the pompon driver at Penyengat

Published

2022-03-25

Issue

Section

Akuntansi