Analysis of Calculation of Rental Charges for Hall, Mess/Dormitory and Classroom Assets at Surabaya IV Region Construction Service Centers Ratri Ayu Rahmayanti (a*), Tri Joko Wahyu Adi (b), Hitapriya Suprayitno (b)
a) Students of Civil Engineering Department, Faculty of Civil, Environmental & Geo Engineering, Sepuluh Nopember Institute of Technology Jalan Raya ITS, Surabaya 60111, Indonesia *ratriayu.pu[at]gmail.com b) Civil Engineering Department, Faculty of Civil, Environmental & Geo Engineering, Sepuluh Nopember Institute of Technology, Surabaya
The Surabaya IV Regional Construction Services Center (BJKW IV) is an Organizational Unit under the Ministry of Public Works and Public Housing. One of the main tasks is the management of Non-Tax State Revenues. BJKW IV Surabaya has the assets of the Hall, Mess/Dormitory and Classrooms which can be used for internal activities and leased to private institutions related to construction services. However, the rental rates of the above building assets that are still used Government Regulation Number 38 of 2012 cannot meet operational and maintenance needs. This study aims to establish the latest rental rates that are able to meet operational and maintenance needs. In this paper, the analysis of rental rate determination uses the method of Activity Based Costing (ABC). The results show that the tariff requirements to meet operational and maintenance requirements are as follows: Hall rental rates is 1.15 times the original rate, Mess/Dormitory Rooms rental rates is 2,75 times the original rates, Large Classes rental rate is 2,25 times the original rates and the Small Class Room rental rate is 1,85 times the original rate. Based on the results above, BJKW IV Surabaya needs to consider tariffs for commercialization to the private sector.
Keywords: Calculation of Rental Charges, Non-Tax State Revenues Building, Activity Based Costing(ABC)
Topic: International Symposium of Civil, Environmental, and Infrastructure Engineering