PENENTUAN TARIF TETAP DAN TARIF VARIABEL STUDI KASUS PADA KEPELABUHAN STRATEGIC BUSINESSUNIT PELINDO IV MARINE SERVICE

  • Mu'alimah Mu'alimah Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Ibrahim H. Ahmad Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
  • Syarifuddin Syarifuddin Sekolah Tinggi Ilmu Ekonomi YPUP Makassar

Abstract

The study aims to analyze the establishment of fixed and variable tariffs for port services at the Pelindo IV Marine Service Strategic Business Unit. The study was conducted at the Pelindo IV Marine Service SBU in Makassar, which is engaged in scouting and ship delay services. which is located at JL. H. A. Saleh Daeng Tompo No. 11 Makassar. The time of this research was carried out for 1 (one) month starting from July 6 until August 22 in 2019. The results showed that the scout service tariff was obtained with a relatively large amount of acquisition with variable rates and fixed tariffs where these rates is the tariff that is in effect now and for delayed services, it is obtained with a variable rate and a fixed rate that is greater than the scout service tariff. So that in terms of the mechanism is in accordance with the standards applied both research standards, government and SBU Pelindo IV Marine Service. For the Makassar port party, it can increase the tariff for tugboat services and tugboat service tariffs by adding and increasing services to service users and it should be conducted prior research on the feasibility of procurement of scout and tug service at the Makassar port.

Published
2020-03-30
How to Cite
MU'ALIMAH, Mu'alimah; H. AHMAD, Ibrahim; SYARIFUDDIN, Syarifuddin. PENENTUAN TARIF TETAP DAN TARIF VARIABEL STUDI KASUS PADA KEPELABUHAN STRATEGIC BUSINESSUNIT PELINDO IV MARINE SERVICE. ACCOUNTING JOURNAL, [S.l.], v. 1, n. 1, p. 313-320, mar. 2020. Available at: <http://ojs.stkip-ypup.ac.id/index.php/SA/article/view/261>. Date accessed: 18 may 2024.
Section
Articles