Aziroh, Safirotul (2017) Analisis Atas Perhitungan Denda Penertiban Pemakaian Tenaga Listrik (P2TL) Serta Pengakuannya Dalam Financial Statement (Studi Kasus Pada PT PLN (Persero) Distribusi Jawa Timur Area Malang Rayon Kota ). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan atas dasar adanya pelanggan-pelanggan dari PT PLN yang ingin mengetahui bagaimana perhitungan denda penertiban pemakaian tenaga listrik (P2TL). Penelitian ini bertujuan untukmengetahui perhitungan denda P2TL dan pengakuan denda P2TL dalam financial statement pada PT PLN (Persero) Distribusi Jawa Timur Area Malang Rayon Kota. Lokasi penelitian terletak di Jl. Jendral Basuki Rahmat no 100. Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Sumber data dalam penelitian adalah data primer berupa penjelasan dari pegawai dan data sekunder berupa berita acara penetapan tagihan susulan P2TL serta financial statement. Analisis data dilakukan dengan menganalisis perhitungan tagihan susulan dan menganalisis financial ststement PT PLN.Perhitungan denda P2TL didasarkan pada Keputusan Direksi PLN Nomor 1486/DIR/2011 serta pengakuan denda berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 23. Teori yang digunakan dalam penelitian ini adalah teori perhitungan, denda, pengakuan, pendapatan, pengakuan pendapatan dan financial statement. Berdasarkan hasil penelitian menunjukkan bahwa perhitungan denda P2TL sesuai dengan Keputusan Direksi PLN Nomor 1486/DIR/2011. Pengakuan denda P2TL dalam financial statement adalah sebagai pendapatan usaha dengan nomor kode perkiraan 5208000000, nama akun adalah Pendapatan Denda P2TL. Pendapatan denda dalam financial statement dicatat gabung dengan akun penjualan tenaga listrik.
English Abstract
This study was done based on the customers of PT PLN who would like to know how to calculate fine in electricity utilization control (penertiban pemakaian tenaga listrik – P2TL). This study aimed to find out about P2TL fine calculation and P2TL fina affirmation in financial statement of PT PLN (Company) in East Java Distribution of Malang Area for Urban Rayon. Site of study located in Jl. Jendral Basuki Rahmat no. 100. This study is a descriptive study with qualitative approach. Data source of this study is primary data in the form of explanation from employees and secondary data in the form of official report on supplement billing provision of P2TL and also financial statement. Data analysis was done by analyzing supplement billing calculation and analyzing financial statement of PT. PLN. Fine calculation of P2TL was based on Director Decision of PLN No 1486/DIR/2011 and fine affirmation based on Financial Accounting Standard Statement (Pernyataan Standar Akuntansi Keuangan – PSAK) no. 23. Theories used in this study were calculation, fine theory, affirmation, revenue, income affirmation and financial statement. Based on study result, it showed that fine calculation of P2TL was in line with Director Decision of PLN No 1486/DIR/2011. Fine affirmation of P2TL within financial statement was as business revenue with approximation code number 5208000000, account name is Fine Revenue of P2TL. Fine revenue in financial statement was written together with electricity sales account.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/678/051708365 |
| Uncontrolled Keywords: | Perhitungan Denda, Pengakuan Denda, Penertiban Pemakaian Tenaga Listrik (P2TL), Financial Statement |
| Subjects: | 300 Social sciences > 354 Public administration of economy and environment > 354.4 Public administration of energy and energy-related industries > 354.49 Electricity |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Kustati |
| Date Deposited: | 16 Oct 2017 07:55 |
| Last Modified: | 06 Oct 2020 01:59 |
| URI: | http://repository.ub.ac.id/id/eprint/3714 |
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