Analisa Alokasi Biaya Tetap Pada Penetapan Harga Pokok Unit Hunian Di Tower 2 Dan Tower 3 Apartemen Tamansari Prospero Sidoarjo-Jawa Timur

Cahyaningsih, Rahmawati (2017) Analisa Alokasi Biaya Tetap Pada Penetapan Harga Pokok Unit Hunian Di Tower 2 Dan Tower 3 Apartemen Tamansari Prospero Sidoarjo-Jawa Timur. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Apartemen Tamansari Prospero terletak di Jl.Kahuripan
Raya Kav 23-27, kawasan perumahan Kahuripan Nirwana
Village, Sidoarjo, Jawa Timur. Tower 2 dan tower 3 sampai saat ini masih pada tahap perencanaan, belum ditetapkan penetapan harga unit hunian pada masing-masing tower. Sehingga diperlukan penetapan harga pokok produksi sebagai tahap awal perencanaan harga guna mempertahankan persaingan dengan harga yang ditawarkan oleh perumahan disekitar tapak. Tower 2 menawarkan tipe unit hunian studio, 1BR-A, 1BR-B dan 2BR. Tower 3 menawarkan tipe unit hunian studio, 1BR-A, 1BR-B, 2BR dan 3BR. Biaya tetap bersama seperti biaya lahan, pondasi, termasuk lift dan fasilitas kolam renang dan lainnya perlu dialokasikan dengan memperhatikan posisi unit secara vertikal dan horizontal. Menggunakan metode full costing, biaya
total didapatkan dengan memperhitungkan semua unsur biaya
pembangunan unit hunian, yaitu biaya tetap yang sudah
dialokasikan dan biaya variabel. Pengembalian biaya dalam penentuan harga pokok produksi (HPP) pada tingkat laba yang ditentukan yaitu sebesar 10%, 20% dan 30%. Didapatkan hubungan antara biaya tetap, biaya
variabel, biaya total dan pendapatan pada tingkat laba yang ditetapkan dalam kurva biaya pada metode titik impas. Hasil penelitian ini didapatkan dengan melakukan alokasi biaya tetap berdasarkan posisi unit dengan asumsi laba yang ditetapkan, menghasilkan Harga Pokok Produksi (HPP) unit hunian yang berbeda-beda. HPP unit hunian di Tower 2, yaitu tipe studio berkisar 132jt-163jt. Tipe 1BR-A berkisar 199jt–244jt. Tipe 1BRB berkisar 214jt-257jt. Tipe 2BR sekitar 265jt-326jt. HPP untuk
tipe unit hunian di Tower 3, yaitu tipe studio berkisar 141jt-176jt. Tipe 1BR-A, 212jt-264 jt. Tipe 1BR-B, berkisar 227jt–278jt. Tipe 2BR, berkisar 282jt-352jt, dan 3BR berkisar 424jt- 528 jt.

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Tamansari Prospero Apartment is located in Jl.Kahuripan Raya
Kav 23-27, residential areas of Kahuripan Nirvana Village,
Sidoarjo, East Java. Tower 2 and 3 have still planned, determined
pricing of residential units in each tower yet. So it is necessary to
establish the cost of production as the initial planning stage in
order to maintain competitive prices with the prices offered by the
housing around the site.
Tower 2 offers a residential unit type of studio, 1BR-A, 1BR-B
and 2BR. Tower 3 offers a residential unit type of studio, 1BR-A,
1BR-B, 2BR and 3BR. Fixed cost for common interest such as the
costs of land, foundation, including a lift and swimming pool and
other facilities need to be allocated by taking into account the
position of the unit vertically and horizontally. Using full costing
method, the total cost is obtained by taking into account all
elements of the cost of construction of build units, fixed costs are
already allocated and variable costs.
Refund costs by determining the cost of production (HPP) on
the rate of profit is determined at 10%, 20% and 30%. Obtained
relationship between fixed costs, variable costs, total costs and
revenues at the level of earnings specified in the cost curve on the
method of break even point. The results of this study obtained by
allocating a fixed cost based on the position of unit assuming a
set profit, generating Cost of Production (HPP) unit different.
HPP residential units in Tower 2, the studios ranged around 132-
163 million rupiahs. 1BR Type-A around 199-244 million
rupiahs. 1BR Type-B 214-257 million rupiahs. Type 2BR around
265-326 million rupiahs. HPP residential units in Tower 3, with
studios ranged around 141-176 million rupiahs. 1BR Type-A,
212-264 million rupiahs. 1BR Type-B, around 227-278 million
rupiahs. 2BR types, around 282-352 million rupiahs, and 3BR
around 424-528 million rupiahs.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Harga Pokok Produksi; Properti; Apartemen; Pricing Unit Cost; Property; Apartment
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD1391 Apartment houses
H Social Sciences > HG Finance
T Technology > TA Engineering (General). Civil engineering (General)
Divisions: Faculty of Civil Engineering and Planning > Civil Engineering > 22201-(S1) Undergraduate Thesis
Depositing User: Anis Wulandari
Date Deposited: 08 May 2017 08:31
Last Modified: 22 Dec 2017 08:26
URI: http://repository.its.ac.id/id/eprint/41235

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