Estimasi Biaya Layanan Pengujian Laboratorium Komoditi NPK Padat dan Pupuk Dolomit Studi Kasus UPT PSMB-LT Surabaya

Warni, Purwo Ayu Sulis Tyaning (2026) Estimasi Biaya Layanan Pengujian Laboratorium Komoditi NPK Padat dan Pupuk Dolomit Studi Kasus UPT PSMB-LT Surabaya. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Unit Pelaksana Teknis Pengujian Sertifikasi Mutu Barang–Lembaga Tembakau (UPT PSMB-LT) Surabaya merupakan lembaga penilaian kesesuaian milik pemerintah yang bersifat pelayanan publik, namun tetap dikenakan tarif retribusi sehingga berkontribusi terhadap Penerimaan Negara Bukan Pajak (PNBP). Tarif layanan pengujian saat ini ditetapkan secara seragam per paket parameter uji tanpa didasarkan pada perhitungan biaya berbasis aktivitas, sehingga berpotensi tidak mencerminkan biaya operasional sesungguhnya dan berisiko tidak menutup biaya penuh (full cost recovery). Penelitian ini bertujuan menghitung unit cost layanan pengujian menggunakan metode Activity Based Costing (ABC), mengevaluasi kesenjangan (gap) antara unit cost dengan tarif eksisting, serta merumuskan rekomendasi penyesuaian tarif yang mengakomodasi ketidakpastian operasional melalui simulasi Monte Carlo. Objek penelitian adalah layanan pengujian laboratorium Pupuk NPK Padat dan Pupuk Dolomit. Metode ABC digunakan dengan mengidentifikasi facility activity dan unit activity, mengalokasikan biaya melalui pool rate, serta membandingkan hasilnya dengan tarif eksisting untuk mengetahui status overcosting atau undercosting. Simulasi Monte Carlo dilakukan terhadap tiga variabel ketidakpastian, yaitu volume layanan, harga reagen, dan jumlah sampel per batch, guna menghasilkan sebaran probabilitas unit cost sebagai dasar rekomendasi tarif melalui pendekatan persentil (percentile-based costing) merujuk metodologi Cost at Risk dari Jiménez dan Afonso (2023), dengan P75 sebagai titik keseimbangan antara cost recovery dan keterjangkauan tarif. Hasil penelitian menunjukkan tarif eksisting Rp1.500.000 untuk NPK Padat dan Rp1.100.000 untuk Pupuk Dolomit berada di bawah unit cost hasil ABC sebesar Rp1.769.551 dan Rp1.499.771 (undercosting), dengan cost recovery masing-masing 84,8% dan 73,3%. Probabilitas unit cost aktual melebihi tarif eksisting mencapai 100% pada seluruh skenario simulasi. Berdasarkan P75, direkomendasikan tarif NPK Padat menjadi Rp1.818.364 dan Pupuk Dolomit menjadi Rp1.563.452, yang disusun murni berdasarkan percentile-based costing tanpa mencakup kajian regulasi maupun strategi pricing korporat.
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Unit Pelaksana Teknis Pengujian Sertifikasi Mutu Barang–Lembaga Tembakau (UPT PSMB-LT) Surabaya is a government-owned conformity assessment institution that provides public services, yet is subject to a retribution tariff for the services it renders, thereby contributing to Non-Tax State Revenue (PNBP). The current testing service tariffs are set uniformly per test parameter package without being based on activity-based cost calculations, which potentially fails to reflect actual operational costs and risks the tariff being unable to achieve full cost recovery. This study aims to calculate the unit cost of testing services using the Activity Based Costing (ABC) method, evaluate the gap between the unit cost and the existing tariff, and formulate tariff adjustment recommendations that accommodate operational uncertainty through Monte Carlo simulation. The objects of this study are the laboratory testing services for Solid NPK Fertilizer and Dolomite Fertilizer. The ABC method was applied by identifying facility activities and unit activities, allocating costs through pool rates, and comparing the results with the existing tariff to determine overcosting or undercosting status. Monte Carlo simulation was then conducted on three uncertainty variables, namely service volume, reagent price, and sample quantity per batch, to generate a probability distribution of unit cost as the basis for tariff recommendations through a percentile-based costing approach, referring to the Cost at Risk methodology of Jiménez and Afonso (2023), with the 75th percentile (P75) selected as the balance point between adequate cost recovery and tariff affordability. The results show that the existing tariffs of Rp1,500,000 for Solid NPK Fertilizer and Rp1,100,000 for Dolomite Fertilizer are below the ABC-derived unit costs of Rp1,769,551 and Rp1,499,771 respectively (undercosting), with cost recovery rates of 84.8% and 73.3%. The Monte Carlo simulation results indicate that the probability of the actual unit cost exceeding the existing tariff reaches 100% across all simulated scenarios. Based on P75, this study recommends adjusting the tariff for Solid NPK Fertilizer to Rp1,818,364 and for Dolomite Fertilizer to Rp1,563,452, a recommendation derived purely from percentile-based costing and does not encompass regulatory review or corporate pricing strategy.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Unit Cost, Activity Based Costing, Simulasi Monte Carlo, Analisis Tarif, UPT PSMB-LT Surabaya Unit Cost, Activity Based Costing, Monte Carlo Simulation, Tariff Analysis, UPT PSMB-LT Surabaya
Subjects:	H Social Sciences > HF Commerce > HF5686.C8 Activity-based costing
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Purwo Ayu Sulis Tyaning Warni
Date Deposited:	03 Aug 2026 04:15
Last Modified:	03 Aug 2026 04:15
URI:	http://repository.its.ac.id/id/eprint/142116

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