s pea 0801014 table of content
DAFTAR ISI
ABSTRACT .......................................................................................................... i
ABSTRAK ........................................................................................................... ii
KATA PENGANTAR .........................................................................................iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ................................................................................................ xi
DAFTAR GAMBAR .......................................................................................... xii
BAB I .................................................................................................................... 1
PENDAHULUAN ................................................................................................ 1
1.1 Latar Belakang .......................................................................................... 1
1.2 Rumusan Masalah ..................................................................................... 9
1.3 Maksud Penelitian ..................................................................................... 9
1.4 Tujuan Penelitian ....................................................................................... 9
1.5 Manfaat Penelitian .................................................................................... 10
BAB II ................................................................................................................. 11
KAJIAN PUSTAKA .......................................................................................... 11
2.1 Konsep Biaya dan Beban ......................................................................... 11
2.2 Pengelolaan Biaya (Cost Management) .................................................... 13
2.3 Beban ........................................................................................................ 15
2.3.1 Pengertian Beban ....................................................................... 15
2.3.2 Pengukuran Beban ..................................................................... 16
vii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
2.3.3 Pengakuan Beban ....................................................................... 17
2.4 Beban Pemeliharaan .................................................................................. 18
2.5 Pemeliharaan ............................................................................................ 20
2.5.1 Pengertian Pemeliharaan ........................................................... 20
2.5.2 Jenis-Jenis Pemeliharaan ............................................................ 22
2.5.3 Tujuan dan Manfaat Pemeliharaan ............................................. 23
2.5.4
Kegiatan Pemeliharaan ................................................................. 25
2.6 Laba Operasional .................................................................................... 26
2.6.1 Pengertian Laba Operasional ...................................................... 26
2.6.2 Tujuan Pelaporan Laba ............................................................... 29
2.6.3 Komponen Pembentukan Laba/ rugi .......................................... 31
2.6.4 Format Penyajian Laba/ Rugi .................................................... 32
2.6.5 Pengukuran Laba ....................................................................... 35
2.6.6 Pengakuan Laba ......................................................................... 36
2.7 Penelitian Terdahulu ............................................................................... 37
2.8 Pengaruh Beban Pemeliharaan terhadap Laba Operasional .................... 38
2.9 Kerangka Pemikiran ................................................................................ 42
2.10 Hipotesis ................................................................................................ 47
BAB III ................................................................................................................ 48
METODE PENELITIAN .................................................................................. 48
3.1 Desain Penelitian ................................................................................... 48
3.2 Definisi dan Operasional Variabel ......................................................... 49
3.3 Sumber Data ........................................................................................... 51
viii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
3.4 Teknik Pengumpulan data ...................................................................... 52
3.5 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 52
3.5.1 Analisis data ............................................................................... 52
3.5.2 Uji Linieritas .............................................................................. 53
3.5.3 Uji Regresi Sederhana ................................................................ 54
3.5.3.1 Uji F ................................................................................ 55
BAB IV ................................................................................................................ 58
PEMBAHASAN ................................................................................................. 58
4.1 Gambaran Obyek Penelitian ................................................................... 58
4.1.1 Sejarah Singkat Perusahaan .......................................................... 58
4.1.2 Struktur Organisasai ...................................................................... 60
4.1.3 Kegiatan Usaha Perusahaan .......................................................... 65
4.1.4 Kegiatan Pemeliharaan ................................................................. 67
4.2 Deskripsi Hasil Penelitian ....................................................................... 69
4.2.1 Beban pemeliharaan ....................................................................... 69
4.2.2 Laba/ rugi Operasional .................................................................. 76
4.3 Pengujian Hipotesis Penelitian ................................................................ 80
4.3.1 Uji Linieritas ................................................................................. 80
4.3.2 Analisis Regresi Sederhana ........................................................... 82
4.3.3 Pembahasan Hasil Penelitian ......................................................... 85
BAB V .................................................................................................................. 93
KESIMPULAN DAN SARAN .......................................................................... 93
5.1 Kesimpulan ............................................................................................. 93
ix
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
5.2 Saran ....................................................................................................... 93
DAFTAR PUSTAKA ......................................................................................... 96
LAMPIRAN
x
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR TABEL
Tabel 1.1 Perkembangan Laba (Rugi) Operasional ........................................... 3
Tabel 2.1 Penelitian Terdahulu ........................................................................ 37
Tabel 3.1 Bagan Operasionalisasi Variabel ..................................................... 51
Tabel 3.2 Daftar ANAVA Regresi Linier Sederhana ....................................... 56
Tabel 4.1 Beban Pemeliharaan ......................................................................... 72
Tabel 4.2 Laba/ Rugi Operasional ................................................................... 76
Tabel 4.3 Variabel Entered/ removed .............................................................. 82
Tabel 4.4 Anovab .............................................................................................. 83
Tabel 4.5 Coefficients ...................................................................................... 83
xi
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Gragik Pertumbuhan/ Penurunan Kerugian Operasional ................. 3
Gambar 2.2 Hubungan antar Variabel ................................................................ 46
Gambar 4.1 Struktur Organisasi .......................................................................... 64
Gambar 4.2 Struktur Organisasi bagian keuangan .............................................. 65
Gambar 4.3 Beban Pemliharaan .......................................................................... 71
Gambar 4.4 Grafik Fluktuasi beban Pemeliharaan ............................................ 72
Gambar 4.5 Grafik Pertumbuhan/ penurunan Kerugian Operasional ................. 77
Gambar 4.6 Diagram Pencar Laba Operasional ................................................. 81
Gambar 4.7 Diagram Pencar Beban Operasional .............................................. 81
xii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
ABSTRACT .......................................................................................................... i
ABSTRAK ........................................................................................................... ii
KATA PENGANTAR .........................................................................................iii
UCAPAN TERIMA KASIH ............................................................................... iv
DAFTAR ISI ........................................................................................................ vii
DAFTAR TABEL ................................................................................................ xi
DAFTAR GAMBAR .......................................................................................... xii
BAB I .................................................................................................................... 1
PENDAHULUAN ................................................................................................ 1
1.1 Latar Belakang .......................................................................................... 1
1.2 Rumusan Masalah ..................................................................................... 9
1.3 Maksud Penelitian ..................................................................................... 9
1.4 Tujuan Penelitian ....................................................................................... 9
1.5 Manfaat Penelitian .................................................................................... 10
BAB II ................................................................................................................. 11
KAJIAN PUSTAKA .......................................................................................... 11
2.1 Konsep Biaya dan Beban ......................................................................... 11
2.2 Pengelolaan Biaya (Cost Management) .................................................... 13
2.3 Beban ........................................................................................................ 15
2.3.1 Pengertian Beban ....................................................................... 15
2.3.2 Pengukuran Beban ..................................................................... 16
vii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
2.3.3 Pengakuan Beban ....................................................................... 17
2.4 Beban Pemeliharaan .................................................................................. 18
2.5 Pemeliharaan ............................................................................................ 20
2.5.1 Pengertian Pemeliharaan ........................................................... 20
2.5.2 Jenis-Jenis Pemeliharaan ............................................................ 22
2.5.3 Tujuan dan Manfaat Pemeliharaan ............................................. 23
2.5.4
Kegiatan Pemeliharaan ................................................................. 25
2.6 Laba Operasional .................................................................................... 26
2.6.1 Pengertian Laba Operasional ...................................................... 26
2.6.2 Tujuan Pelaporan Laba ............................................................... 29
2.6.3 Komponen Pembentukan Laba/ rugi .......................................... 31
2.6.4 Format Penyajian Laba/ Rugi .................................................... 32
2.6.5 Pengukuran Laba ....................................................................... 35
2.6.6 Pengakuan Laba ......................................................................... 36
2.7 Penelitian Terdahulu ............................................................................... 37
2.8 Pengaruh Beban Pemeliharaan terhadap Laba Operasional .................... 38
2.9 Kerangka Pemikiran ................................................................................ 42
2.10 Hipotesis ................................................................................................ 47
BAB III ................................................................................................................ 48
METODE PENELITIAN .................................................................................. 48
3.1 Desain Penelitian ................................................................................... 48
3.2 Definisi dan Operasional Variabel ......................................................... 49
3.3 Sumber Data ........................................................................................... 51
viii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
3.4 Teknik Pengumpulan data ...................................................................... 52
3.5 Teknik Analisis Data dan Pengujian Hipotesis ...................................... 52
3.5.1 Analisis data ............................................................................... 52
3.5.2 Uji Linieritas .............................................................................. 53
3.5.3 Uji Regresi Sederhana ................................................................ 54
3.5.3.1 Uji F ................................................................................ 55
BAB IV ................................................................................................................ 58
PEMBAHASAN ................................................................................................. 58
4.1 Gambaran Obyek Penelitian ................................................................... 58
4.1.1 Sejarah Singkat Perusahaan .......................................................... 58
4.1.2 Struktur Organisasai ...................................................................... 60
4.1.3 Kegiatan Usaha Perusahaan .......................................................... 65
4.1.4 Kegiatan Pemeliharaan ................................................................. 67
4.2 Deskripsi Hasil Penelitian ....................................................................... 69
4.2.1 Beban pemeliharaan ....................................................................... 69
4.2.2 Laba/ rugi Operasional .................................................................. 76
4.3 Pengujian Hipotesis Penelitian ................................................................ 80
4.3.1 Uji Linieritas ................................................................................. 80
4.3.2 Analisis Regresi Sederhana ........................................................... 82
4.3.3 Pembahasan Hasil Penelitian ......................................................... 85
BAB V .................................................................................................................. 93
KESIMPULAN DAN SARAN .......................................................................... 93
5.1 Kesimpulan ............................................................................................. 93
ix
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
5.2 Saran ....................................................................................................... 93
DAFTAR PUSTAKA ......................................................................................... 96
LAMPIRAN
x
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR TABEL
Tabel 1.1 Perkembangan Laba (Rugi) Operasional ........................................... 3
Tabel 2.1 Penelitian Terdahulu ........................................................................ 37
Tabel 3.1 Bagan Operasionalisasi Variabel ..................................................... 51
Tabel 3.2 Daftar ANAVA Regresi Linier Sederhana ....................................... 56
Tabel 4.1 Beban Pemeliharaan ......................................................................... 72
Tabel 4.2 Laba/ Rugi Operasional ................................................................... 76
Tabel 4.3 Variabel Entered/ removed .............................................................. 82
Tabel 4.4 Anovab .............................................................................................. 83
Tabel 4.5 Coefficients ...................................................................................... 83
xi
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu
DAFTAR GAMBAR
Gambar 1.1 Gragik Pertumbuhan/ Penurunan Kerugian Operasional ................. 3
Gambar 2.2 Hubungan antar Variabel ................................................................ 46
Gambar 4.1 Struktur Organisasi .......................................................................... 64
Gambar 4.2 Struktur Organisasi bagian keuangan .............................................. 65
Gambar 4.3 Beban Pemliharaan .......................................................................... 71
Gambar 4.4 Grafik Fluktuasi beban Pemeliharaan ............................................ 72
Gambar 4.5 Grafik Pertumbuhan/ penurunan Kerugian Operasional ................. 77
Gambar 4.6 Diagram Pencar Laba Operasional ................................................. 81
Gambar 4.7 Diagram Pencar Beban Operasional .............................................. 81
xii
Destiana Rahayu, 2013
Pengaruh Beban Pemeliharaan Sarana Dan Prasarana Terhadap Laba Operasional Pada PT. Kereta
Api Indonesia Persero (DAOP II) Periode 2006-2011
Universitas Pendidikan Indonesia | repository.upi.edu