tag:blogger.com,1999:blog-10784007490191481252024-03-13T23:48:10.057-07:00NATURE LEGACYby luki setiawanluki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.comBlogger70125tag:blogger.com,1999:blog-1078400749019148125.post-68085616702767977662015-03-30T23:59:00.002-07:002015-03-31T00:03:19.688-07:00TOP 10 SITUS TIKET PESAWAT ONLEN<br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><b>1</b> . <a href="http://daftarhargatiketpesawat.blogdetik.com/">Harga tiket pesawat</a></span><br />
<a href="http://jelajahbelitung.com/wp-content/uploads/2012/09/Pesawat-Garuda-Buka-Rute-Jakarta-Tanjungpandan-Belitung-Tahun-Depan.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="320" src="http://jelajahbelitung.com/wp-content/uploads/2012/09/Pesawat-Garuda-Buka-Rute-Jakarta-Tanjungpandan-Belitung-Tahun-Depan.jpg" width="400" /></a><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">Situs ini menampilkan harga tiket pesawat dan direview secara manual setiap jamnya. Secara umum harga tiket yang ditampilkan adalah yang termurah sehingga tiket dengan harga yang lebih mahal tidak akan ditampilkan.</span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KELEBIHAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Mencari tiket lengkap mulai dari harga yang termurah sampai yang termahal dari semua maskapai domestik</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Harga di bawah harga resmi maskapai atau situs travel lainnya.</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Dapat langsung melakukan booking, pembayaran dan print e-Tiket</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Dapat melakukan booking untuk jadwal penerbangan hari ini juga</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Ada Travel News & Guides</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Admin Fee berkisar Rp.1.500 saja</span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KEKURANGAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Tidak dapat mencari tiket penerbangan internasional</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Tidak dapat mencari tiket yang bersifat transit</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>2. <a href="http://www.utiket.com/">www.utiket.com</a></b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #e4e4e4; line-height: 19.0666656494141px; text-align: justify;">Di Utiket, Anda dapat membandingkan harga tiket penerbangan dari semua maskapai baik domestik dan internasional. Utiket fokus pada penerbangan berbiaya rendah namun juga menampilkan penerbangan full service.</span><span style="background-color: #fafafa;"> </span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>KELEBIHAN:</b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>-</b>uTIKET menunjukan promo harga tiket terakhir setiap airline</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">-</span><span style="background-color: white;"> menunjukan </span><span style="background-color: white; line-height: 19.0666656494141px; text-align: justify;">data penerbangan, harga tiket dan waktu berangkatan yang real-time dan akurat.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>KEKURANGAN:</b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>-</b>Tidak menjual tiket pesawat hanya menunjukan update harga tiket pesawat.</span></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><br style="background-color: #fafafa;" /></span><span style="font-family: Arial, Helvetica, sans-serif;"><b>3</b>. <b><a href="http://skyscanner.co.id/" target="_blank">www.SkyScanner.co.id</a></b></span><br />
<span style="font-family: Arial, Helvetica, sans-serif;"><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">SkyScanner merupakan anak perusahaan dari SkyScanner.com yang merupakan situs pencarian tiket terbesar di Amerika dan Eropa. </span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KELEBIHAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Mencari tiket lengkap mulai dari harga yang termurah sampai yang termahal dari semua maskapai domestik dan internasional</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Memiliki opsi jenis airlines yang lebih lengkap baik dari dalam maupun luar negeri</span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KEKURANGAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Tidak melayani pembelian tiket, jadi sifatnya hanya sebagai situs informasi dan perbandingan</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>4</b>. </span><b><a href="http://tiketdomestik.cm/" target="_blank">www.TiketDomestik.com</a></b></span></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">Situs TiketDomestik adalah situs pencarian tiket pesawat yang berawal dari perusahaan Tour & Travel PT. Global Kreasindo Wisata.</span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KELEBIHAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Mencari tiket lengkap mulai dari harga yang termurah sampai yang termahal dari semua maskapai domestik</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Melayani pembelian tiket pesawat sekaligus paket tour</span><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;"><b>KEKURANGAN:</b></span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Pembelian tiket tidak dilayani secara real time, jadi ketika kita melakukan pemesanan, maka harus diproses terlebih dahulu oleh pegawai mereka, demikian juga dengan proses pengiriman e-Tiket sehingga memakan waktu yang cukup lama</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Tidak melayani pencarian tiket pesawat Merpati</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Tidak dapat melakukan booking untuk jadwal hari ini juga (minimum untuk 2 hari ke depan)</span><br style="background-color: #fafafa;" /><span style="background-color: #fafafa;">- Admin fee berkisar Rp.10.000</span></span><br />
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<span style="background-color: #fafafa;"><b><span style="font-family: Arial, Helvetica, sans-serif;">5. <a href="http://www.traveloka.com/">www.traveloka.com</a></span></b></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">- merupakan salah satu agent travel terbesar di indonesia, </span><span style="background-color: white; line-height: 21px;">ini adalah situs terbaik untuk menemukan penerbangan termurah di Indonesia. Situs ini baru dimulai pada Oktober 2012 dan sekarang menjadi tiga agen perjalanan terbaik di negeri ini.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>KELEBIHAN:</b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>-</b>selalu memiliki harga promo tiap harinya..</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">-memiliki kerjasama yang banyak dengan maskapai di indonesia maupun luar negeri.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">-memiliki kerjasama dengan hotel2 di kota2 di seluruh indonesia.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>KELEMAHAN:</b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;"><b>6. <a href="http://www.tiket.com/">www.tiket.com</a></b></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #fafafa;">-</span><span style="background-color: #eaeef0; line-height: 16px;">Tiket.com menyajikan informasi terkini untuk perjalanan wisata Anda, lengkap dengan daftar harga tiket pesawat, booking hotel, sewa mobil dan informasi tentang event yang Anda di Indonesia. Tiket.com hadir untuk memudahkan Anda menemukan harga tiket pesawat murah, promo hotel terbaik, event-event yang sedang ada di Indonesia serta sewa mobil yang dekat dengan lokasi tempat Anda tinggal. Unduh Tiket.com mobile apps sekarang untuk memesan tiket kereta api, tiket pesawat, dan booking hotel langsung dari smartphone Anda.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: #eaeef0; line-height: 16px;">-Memiliki kerjasama </span><span style="background-color: white; line-height: 20px; text-align: center;">Lebih dari 90.000 Hotel di seluruh dunia, 6.000 rute Pesawat domestik & internasional, dan Tiket Atraksi.</span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; line-height: 20px; text-align: center;">-</span><span style="background-color: white; line-height: 20px; text-align: center;">memiliki sistem Tiket Poin untuk setiap transaksi di Tiket.com dan dapat digunakan untuk diskon langsung.</span></span></div>
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<span style="background-color: white; line-height: 20px; text-align: center;"><b><span style="font-family: Arial, Helvetica, sans-serif;">KELEMAHAN:</span></b></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; line-height: 20px; text-align: center;"><b>7. </b></span><a href="http://www.cheapflights.com/" sl-processed="1" style="background-color: white; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank"><strong style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Cheapflight</strong></a></span></div>
<span style="background-color: white; line-height: 21px;"><span style="font-family: Arial, Helvetica, sans-serif;">Situs ini juga cukup terkenal dan memiliki beberapa versi berdasarkan negara tempat tinggal Anda. Anda dapat memilih negara yang Anda inginkan. Tampilan juga sangat mirip seperti situs lain. Anda juga dapat memesan hotel langung via website ini.</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: whitesmoke; line-height: 14px;"><b>8.</b> </span><a href="http://www.momondo.com/" sl-processed="1" style="background-color: white; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank"><strong style="border: 0px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Momondo</strong></a></span></div>
<span style="background-color: white; line-height: 21px;"><span style="font-family: Arial, Helvetica, sans-serif;">Selain menunjukkan harga termurah dan maskapai dari hari yang Anda pilih, situs ini juga menunjukkan harga pada tanggal tanggal yang dekat dengan tanggal keberangkatan atau kedatangan anda. Misalnya Anda ingin melakukan perjalanan pada 25 Agustus dan kembali pada 5 September, situs akan menunjukkan harga disekitaran tanggal 25 dan 5 tadi. kalau Anda berubah pikiran dan memilih untuk melakukan perjalanan pada tanggal lain yang lebih murah, Anda bisa klik hari dan menyegarkan pencarian. Pencarian lain juga tersedia di website.</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; line-height: 21px;"><b>9</b>.</span><span style="background-color: white; line-height: 21px;"> </span><strong style="background-color: white; border-image-outset: initial; border-image-repeat: initial; border-image-slice: initial; border-image-source: initial; border-image-width: initial; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.kayak.com/" sl-processed="1" style="background-color: white; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank">Kayak</a></strong></span></div>
<span style="background-color: white; line-height: 21px;"><span style="font-family: Arial, Helvetica, sans-serif;">Situs ini adalah situs pertama yang saya gunakan untuk membandingkan harga. Tampilannya sederhana tapi menarik. Bila Anda mencari penerbangan murah dengan website ini, Anda juga akan diberikan situs lain dengan hasil harga hari Anda pilih. Saya biasanya menggunakan web ini hanya untuk mencari harga rata-rata dan kemudian saya pergi ke web maskapai penerbangan untuk buku.</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; line-height: 21px;"><b>10.</b> </span><strong style="background-color: white; border-image-outset: initial; border-image-repeat: initial; border-image-slice: initial; border-image-source: initial; border-image-width: initial; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><a href="http://www.expedia.de/" sl-processed="1" style="background-color: white; border: 0px; line-height: 21px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" target="_blank">Expedia</a></strong></span></div>
<span style="background-color: white; line-height: 21px;"><span style="font-family: Arial, Helvetica, sans-serif;">Expedia bukan hanya mesin pencari untuk penerbangan murah, tetapi juga dapat digunakan untuk memesan hotel murah atau merencanakan liburan Anda. website ini juga memiliki opsi pesanan pesawat “lastminutes”.</span></span><br />
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<span style="font-family: Arial, Helvetica, sans-serif;">TERIMAKASIH.... </span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-64862687263352350542015-02-05T23:50:00.000-08:002015-02-05T23:50:04.879-08:00LOWONGAN CHEVRON<a href="http://2.bp.blogspot.com/-aK6uCWbhyI8/UHIzXJcE3XI/AAAAAAAAFeA/1lzxU-R0kxk/s1600/chevron.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Chevron" border="0" src="http://2.bp.blogspot.com/-aK6uCWbhyI8/UHIzXJcE3XI/AAAAAAAAFeA/1lzxU-R0kxk/s1600/chevron.jpg" style="background-color: transparent;" /></a><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Chevron</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">, Headquartered in San Ramon, California USA and conducting business in 180 </span><span class="IL_AD" id="IL_AD4" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">countries</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">. </span><u style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Chevron</u><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> is engaged in every aspect of the oil and natural gas industry, including exploration and production, refining, marketing and transportation, chemicals manufacturing and sales, and power</span><span class="IL_AD" id="IL_AD6" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">generation</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">In Indonesia, </span><i style="background-color: white; border: 0px; color: #666666; font-family: georgia; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Chevron</i><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> is working in partnership with BPMIGAS (Executive Agency for Upstream Oil and Gas Business Activities) for its exploration & production business and Pertamina for the geothermal and power business and has long been recognized as significant oil and gas producer and geothermal and power provider</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><a href="https://www.blogger.com/null" name="more" style="-webkit-transition: background-color, color 0.2s linear; background-color: white; border: 0px; color: #79accd; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; text-shadow: white 0px 1px; transition: background-color, color 0.2s linear; vertical-align: baseline;"></a><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><img alt="Chevron" border="0" height="275" src="http://4.bp.blogspot.com/-rYALs-_yTLk/VIOuj5Z6jBI/AAAAAAAAJWU/wJvWR8OoZSs/s1600/chevron.jpg" style="background-color: white; border: 0px; clear: right; color: #666666; float: right; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px 0px 1em 1em; max-width: 100%; padding: 0px; vertical-align: baseline;" title="Chevron" width="400" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Why work with Chevron?</b><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Global Scope of operations promotes global careers</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Competitive total remuneration program : pay, bonus program and flexible benefits125 years of history yet strong future growth</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- State of the art technology</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- World class experts</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Large queque of exciting projects</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Reputation for solid busines results</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Strong ethics</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">- Diversity is a core value</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">To sustain profitable growth and build the organizational capability, Chevron in Indonesia is now </span><span class="IL_AD" id="IL_AD1" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">searching</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">for experienced Indonesian nationals who posses relevant educational background, technical, and behavior competencies to join the company in the following opportunities :</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">EXPERIENCED : </span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Laboratory Specialist</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (Ext-54/ES/EXP/CPI/P&T/2014)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Responsibility :</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Performs routine and non-routine analyses using laboratory equipment with some supervision. Complex projects reviewed frequently, specifically at critical milestones. Generally proceeds on own initiative in performing duties. Proactive. Initiates some project on own accord.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Provides work direction to other analysts and business partners on equipment operation or laboratory procedures.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Participates in corrective action for QA/QC; Supplies input for developing SOPs, JSAs, and MOCs for new processes and may evaluate applications for new laboratory equipment and procedures</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Identifies specifications for analytical equipment and follows through. Makes recommendations to correct analytical problems.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have in-depth knowledge and manages to ensure proper entries into data management systems are made, including the QC thereof. Supports all data requests from customers</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Requirements :</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have willingness to be relocated to Chevron operations locations (West Java, Riau or East Kalimantan)</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have significant expertise (minimum 4 years exprienced) in Laboratory</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Fluent in verbal and written communication: English & Bahasa</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Flexible and open minded</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to demonstrate the highest standard of integrity and ethical conduct in all business dealings and to builds and maintains trust, respects and supports others</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Can adjust his/her self to new situation and eager to seekingnew ideas</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to establish effective relationships with multicultural people in diverse organization</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Education Level : S1 / D4</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum GPA : 2.75</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Discipline :</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Chemical Engineering</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Chemistry</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Open For : All Indonesian People</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Area : Sumatra</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Location : Minas</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Employment Status : Permanent</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum Relevant Experience : 4 year(s)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Expired date : 25-01-2015</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Specialist Corrosion</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (Ext-1/FE/EXP/CPI/HCT/2015)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Summary of Job / Qualification :</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Experience in corrosion control (such as coating and cathodic protection system)</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">NACE Certified will be an advantage.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Fluent in verbal and written communication: English & Bahasa</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Flexible and open minded</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to demonstrate the highest standard of integrity and ethical conduct in all business dealings and to builds and maintains trust, respects, and supports others</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Strive to earn the trust of colleagues and partner</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Strong in seeking learning activities</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to establish effective relationships with multicultural people in diverse organization</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have willingness to be relocated to Chevron operations locations (West Java, Riau or East Kalimantan</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Education Level : S1 / D4</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum GPA : 2.75</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Discipline :</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Chemical Engineering</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Industrial Engineering</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Material/Metallurgy Engineering</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Chemistry</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Open For : All Indonesian People</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Area : Sumatra</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Location : Minas</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Employment Status : Permanent</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum Relevant Experience : 4 year(s)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Expired date : 25-01-2015</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Government Relations Specialist</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (Land Matters) (Ext-55/LAW/EXP/CPI/LAW/2014)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Responsibility :</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Work closely with the project team and PGPA Natural Team to ensure alignment of plan, strategies, timelines, and budgets on performing external engagement process to support the project.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Ensures PGPA policies and standards are implemented consistently in compliance to OE principles and in support to the department’s strategies and objectives</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Bulit a strong relatioship with local GOI, SKKMIGAS, Forestry Department, BPN, and other key stakeholders to ensure the alignment and support to smoothern the land acquisition and land encroachment resolution process.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Develop engagement plan/schedule, presentation material, and follow up action plan.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Provide adequate supports and advices for current and future strategies in compliance to the IBU and corporate guidances.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Shared base practices to all team members, facilitate the team meeting, and mentoring of new Land Officers/Specialist. Provide coordination with all related teams regarding community issue that might influence/interfere with project objectives as necessary</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Requirements : </span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have significant expertise (minimum 4 years experienced) Public Relation back ground and experience in handling land matters</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Minimum 3 years in handling claims relate to the land and social issues</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Fluent in verbal and written communication: English & Bahasa</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Flexible and open minded</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to demonstrate the highest standard of integrity and ethical conduct in all business dealings and to builds and maintains trust, respects and supports others</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Strong in seeking learning activities</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Able to establish effective relationships with multicultural people in diverse organization</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Have willingness to be relocated to Chevron SMO operations locations (Rumbai, Duri or Dumai)</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Education Level : S1 / D4</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum GPA : 2.75</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Discipline :</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Civil Engineering</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Forestry</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Law</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Public Relation</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Sociology</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Social and Politic Science</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Open For : All Indonesian People</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Area : Sumatra</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Work Location : Duri</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Employment Status : Permanent</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Minimum Relevant Experience : 4 year(s)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Expired date : 25-01-2015</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">If you are interested, please apply through : </span><a href="http://www.careers.chevronindonesia.com/vacancy/" style="-webkit-tap-highlight-color: rgb(255, 94, 153); -webkit-transition: background-color, color 0.2s linear; background-color: white; border: 0px; color: #79accd; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; text-decoration: none; text-shadow: white 0px 1px; transition: background-color, color 0.2s linear; vertical-align: baseline;" target="_blank">Lowongan Chevron</a><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">All applications are appreciated and will be treated confidentially.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Only qualified, short-listed </span><span class="IL_AD" id="IL_AD5" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">applicants</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> will be invited for further process.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">This vacancy is eligible only for Indonesia citizen.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">ATTENTION :</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">This position can be applied by anyone who met the requirement above.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">If you find that your skill meet the requirement but still cannot </span><span class="IL_AD" id="IL_AD2" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">apply for</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> position, please </span><span class="IL_AD" id="IL_AD3" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">check your</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> resume for position requirement.</span><br />
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"><br /></span>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"><br /></span>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">SUMBER <a href="http://sentralowongan.com/">sentra lowongan</a></span>luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-37554923479333716592015-02-05T23:46:00.000-08:002015-02-05T23:46:02.390-08:00LOWONGAN KERJA ASURANSI ASTRA BUANA<a href="http://2.bp.blogspot.com/_keEr1lnMckE/SoDhTLu_6qI/AAAAAAAACwc/_7dxO9eUERU/s1600/asuransiastrabuana_logo.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Asuransi Astra Buana" border="0" src="http://2.bp.blogspot.com/_keEr1lnMckE/SoDhTLu_6qI/AAAAAAAACwc/_7dxO9eUERU/s200/asuransiastrabuana_logo.jpg" style="background-color: transparent;" /></a><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">ASTRA INSURANCE</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (PT</span><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Asuransi Astra Buana</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">) is the Indonesian market leader for General Insurance industry, subsidiary of PT</span><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;"> <a href="http://www.bilaboong.com/2009/12/lowongan-kerja-astra-international.html" style="-webkit-tap-highlight-color: rgb(255, 94, 153); -webkit-transition: background-color, color 0.2s linear; border: 0px; color: #79accd; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; text-decoration: none; text-shadow: white 0px 1px; transition: background-color, color 0.2s linear; vertical-align: baseline;" target="_blank">Astra International</a></b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> Tbk. We are committed to giving the best solutions, tailor-made to perfectly match our clients' insurance needs. Covering award-winning retail brands such as Garda Oto and Commercial </span><span class="IL_AD" id="IL_AD2" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">Insurance products</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">, our </span><span class="IL_AD" id="IL_AD1" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">branches</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">can be found in </span><span class="IL_AD" id="IL_AD4" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">major cities</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> all over </span><span class="IL_AD" id="IL_AD3" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">Indonesia</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span class="IL_AD" id="IL_AD5" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">We believe</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> that people play the star role in our business. At Astra Insurance, we've created a dynamic and stimulating workplace where creative individuals can achieve their goals, both professionally and personally. If you are a smart, active, passionate, and driven professional, we invite you to realize your potential and grow together with us to bring "peace of mind to millions"</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><a href="https://www.blogger.com/null" name="more" style="-webkit-transition: background-color, color 0.2s linear; background-color: white; border: 0px; color: #79accd; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; text-shadow: white 0px 1px; transition: background-color, color 0.2s linear; vertical-align: baseline;"></a><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Branch Management Development Program</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (BMDP)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">In our pursuit of excellence, we value visionary individuals with leadership potential and a passion to always think out of the box. We challenge such individuals to join our Branch Management Development Program, in which through a series of first class comprehensive </span><span class="IL_AD" id="IL_AD6" style="background-attachment: scroll !important; background-clip: initial !important; background-color: white; background-image: none !important; background-origin: initial !important; background-position: 0% 50%; background-repeat: repeat !important; background-size: initial !important; border-bottom-color: rgb(27, 142, 222) !important; border-bottom-style: solid !important; border-bottom-width: 1px !important; border-left-width: 0px; border-right-width: 0px; border-top-width: 0px; color: rgb(27, 142, 222) !important; cursor: pointer !important; display: inline !important; float: none !important; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px 0px 1px !important; position: static; text-decoration: underline !important; vertical-align: baseline;">learning program</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">, will be developed to our future leaders. Graduates of the program will be further challenged to develop our business in our major </span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">branches</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">across </span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Indonesia</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Requirement</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Candidate must possess at least a Bachelor's or Master’s Degree from a reputable overseas or local university</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Maximum age 25 years old for Bachelor’s Degree and 27 years old for Master’s Degree.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Dynamic and exhibits strong leadership potential in organizational activities</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Passionate in creating improvements in a dynamic and fast-paced working environment</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">A visionary with strong interpersonal and analytical skills</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Eager to be developed in all lines of business in Astra Insurance (Marketing and Operations)</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Willing to be placed in our Major Branches across Indonesia.</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">You can apply by sending your comprehensive resume (max 200 Kb) to:</span><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">hrdrecruitment@asuransiastra.com</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (subject: BMDP – ITB).</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">Management Trainee</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (MT)</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">In our pursuit of excellence, we value visionary individuals with leadership potential and a passion to always think out of the box. We challenge such individuals to join our Management Trainee Program, in which through a series of first class comprehensive </span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">learning program</span><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">, will be developed to our future leaders. Graduates of the program will be further challenged to develop our business in the Head Quarter Jakarta.</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Requirement</span><br />
<ul style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; list-style: circle; margin: 0.5em 0px 1.571em 1.3em; padding: 0px; vertical-align: baseline;">
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Candidate must possess at least a Bachelor's or Master’s Degree from a reputable overseas or local university</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Maximum age 25 years old for Bachelor’s Degree and 27 years old for Master’s Degree.</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Dynamic and exhibits strong leadership potential in organizational activities</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Passionate in creating improvements in a dynamic and fast-paced working environment</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">A visionary with strong interpersonal and analytical skills</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Eager to be developed in all lines of business in Astra Insurance (Marketing and Operations)</li>
<li style="border: 0px; font-family: inherit; font-size: inherit; font-stretch: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; line-height: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Willing to be placed in our Head Quarter Jakarta.</li>
</ul>
<span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">You can apply by sending your comprehensive resume (max 200 Kb) to:</span><b style="background-color: white; border: 0px; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; font-stretch: inherit; line-height: 23px; margin: 0px; padding: 0px; vertical-align: baseline;">hrdrecruitment@asuransiastra.com</b><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;"> (subject: MT – ITB).</span><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><br style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;" /><span style="background-color: white; color: #666666; font-family: Roboto, 'PT Sans', sans-serif; font-size: 13px; line-height: 23px;">Deadline: 28 February 2015</span>luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-42052959811285117942014-12-12T01:37:00.000-08:002015-02-05T23:42:12.957-08:00SEPULUH NEGARA DENGAN KONSUMSI MINYAK TERBESAR DI DUNIA<a href="http://www.deliknews.com/wp-content/themes/Transcript/cache/2013/03/produksi-minyak1.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" src="http://www.deliknews.com/wp-content/themes/Transcript/cache/2013/03/produksi-minyak1.jpg" height="266" width="320" /></a><br />
<span style="color: purple;">1. AMERIKA SERIKAT</span><br />
Negara yang memiliki populasi sebesar 316,668,567 penduduk ini mengkonsumsi minyak setiap hari sebesar 19,000,000,000 barell/hari<br />
<span style="color: purple;">2. TIONGKOK</span><br />
Negara yang memiliki populasi sebesar 1,349,585,838 penduduk ini mengkonsumsi minyak setiap hari sebesar 9,500,000 barell/hari<br />
<span style="color: purple;">3. JEPANG </span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">127,253,075</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 4,455,000 barell/hari<br />
<span style="color: purple;">4. INDIA</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">1,220,800,359</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 3,200,000 barell/hari<br />
<span style="color: purple;">5. ARAB SAUDI</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">26,939,583</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,650,000 barell/hari<br />
<span style="color: purple;">6. JERMAN</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">81,147,265</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,500,000 barell/hari<br />
<span style="color: purple;">7. KANADA</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">34,568,211</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,210,000 barell/hari<br />
<span style="color: purple;">8. RUSIA</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">145,500,482</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,200,000 barell/hari<span style="color: purple;"><br />9. KOREA SELATAN</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">48,955,203</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,200,000 barell/hari<span style="color: purple;"><br />10. MEKSIIKO</span><br />
Negara yang memiliki populasi sebesar <span style="color: #333333; line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">116,220,947</span></span> penduduk ini mengkonsumsi minyak setiap hari sebesar 2,080,000 barell/hari<br />
<br />
jika anda bertanya negara indonesia di urutan ke berapa? jangan kawatir negara indonesia kita ini masih termasuk dalam dua puluh negara pemakai minyak terbesar di dunia yaitu berada di urutan ke-17. Namun negara kita merupakan negara di ASEAN yang paling tinggi mengkonsumsi minyak, indonesia mengkonsumsi minyak perharinya sebesar <span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">1,300,000 bareel/hari. sedangkan negara ASEAN lainnya sebesar SINGAPURA (19) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">1,100,000 barell/hari, THAILAND (21) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;"><span style="color: #333333;">1,000,000 barell/hari, </span>MALAYSIA (30) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">560,000 bareel/hari, VIETNAM (37) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">325,000 barell/hari, FILIPINA (38) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">315,000 barell/hari, LAOS (106) </span></span><span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;">5,000barell/hari.</span></span><br />
<span style="line-height: 19.200000762939453px; text-align: right;"><span style="font-family: inherit;"><br /></span></span>
<br />
sumber: <a href="http://www.globalfirepower.com/">globalfirepower</a>luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-55099797968872479992014-04-30T09:57:00.000-07:002014-04-30T10:07:32.701-07:00Keindahan Pantai natsepa di Maluku<div class="separator" style="clear: both; text-align: center;">
</div>
<h4>
<a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcQcAd4hgipYNFxr39J4z-HgQ4Sg-bxsFMmaKoaBwprjGcPhuEl7xA" imageanchor="1" style="clear: left; display: inline !important; float: left; font-size: medium; margin-bottom: 1em; margin-right: 1em; text-align: left;"><span style="background-color: black; font-weight: normal;"><span style="font-family: Times, Times New Roman, serif;"><img border="0" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcQcAd4hgipYNFxr39J4z-HgQ4Sg-bxsFMmaKoaBwprjGcPhuEl7xA" /></span></span></a><span style="font-family: Times, Times New Roman, serif;"><div style="font-weight: normal; text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">pantai yang terletak di Desa Suli, Kecamatan
Salahutu, Kabupaten Maluku Tengah, Pulau Ambon. Terletak sekitar 18 km dari
kota Ambon. Pantai Natsepa cukup luas, bahkan jika sedang surut, membuat
luas pantai bertambah. Para orang tua biasa mengajak anak-anak berjalan
menyusuri pantai ini sambil sesekali mencelupkan kaki mereka di air. Orang tua
lain terlihat senang bermain pasir, membangun istana pasir, atau menguburkan
diri dalam pasir. Luasnya Pantai Natsepa juga menjadi tempat yang asyik bagi
anak-anak untuk bermain sepakbola. Dengan hembusan angin dan pasir yang halus
membuat anak-anak lupa waktu saat sedang bermain bola.</span></div>
<span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Laut dengan air yang tenang karena terhalang teluk,
membuat pantai ini aman untuk berenang bagi para pengunjungnya. Sekadar
berjalan ke arah laut sambil bermain air juga cukup aman dilakukan karena
pantai ini tergolong landai sehingga tidak membahayakan. Anda dapat menyewa ban
sebagai pelampung untuk mencoba berenang di pantai ini.</span></div>
</span><span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Jika Anda hanya ingin menikmati pemandangan atau
jika Anda telah lelah bermain air atau di pantainya, Anda dapat duduk di bawah
pohon untuk meluaskan pandangan Anda. Luasnya pantai yang berpasir putih
lembut, birunya air laut yang tenang dan pegunungan hijau di seberang laut
merupakan pemandangan yang sangat indah untuk dinikmati.</span></div>
</span><span style="font-size: 12pt; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Transportasi</span></div>
</span><span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Pantai Natsepa menjadi tujuan wisata favorit
karena lokasinya yang tidak terlalu jauh dari kota Ambon. Untuk menuju pantai
ini tidaklah menyulitkan. Dengan menempuh perjalanan sekitar 30 menit dari kota
Ambon menggunakan transportasi darat, maka sampailah Anda di Pantai Natsepa.
Jaraknya yang dekat dengan pusat kota membuatnya menjadi lokasi favorit
penduduk kota Ambon, maupun sebagian besar wisatawan yang sedang mengunjungi
kota Ambon akan singgah ke pantai ini.</span></div>
</span><span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Biaya
masuk area pantai</span></div>
</span><span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Biaya masuk pantai ini terbilang cukup murah, yaitu
Rp 2.000,- untuk orang dewasa dan Rp 1.500,- untuk anak-anak. Tidak
mengherankan jika pada akhir pekan, terlebih pada musim liburan tiba, pantai
ini dipenuhi para keluarga yang membawa anak-anak atau para muda-mudi yang
berwisata.</span></div>
</span><span style="font-size: 12pt; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">kuliner
khas pantai natsepa</span></div>
</span><span style="font-size: 12pt; font-weight: normal; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Sambil memandangi alam yang indah tersebut, jangan
lewatkan untuk menikmati Rujak Natsepa yang terkenal itu. Banyak penjual rujak
di pantai ini. Buah-buahan segar seperti mangga, jambu, nenas bercampur dengan
gula merah dan kacang akan membuat para penikmatnya merasa segar setelah
menikmati buah-buahan dari Rujak Natsepa. Rujak ini dimakan dengan tusuk sate
sebagai penusuk buah dari rujak ini.</span></div>
</span><span style="font-size: 12pt; line-height: 115%;"><div style="text-align: left;">
<span style="font-size: 12pt; line-height: 115%;">Dokumentasi:</span></div>
</span></span><a href="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcRqdEb8b8xveMNV3Lcd9uCZU9cBVyf2DanMdqaFzt6uGc9_VLb3" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em; text-align: left;"><span style="background-color: black; font-weight: normal;"><span style="font-family: Times, Times New Roman, serif;"><img border="0" height="429" src="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcRqdEb8b8xveMNV3Lcd9uCZU9cBVyf2DanMdqaFzt6uGc9_VLb3" width="640" /></span></span></a><span style="font-family: Times, Times New Roman, serif; font-weight: normal;"><div style="text-align: left;">
<img height="361" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQoFhbi8IhEMei0QHDA2uw7mIghMZMg7UxN9eX6C3gK-jCENBQO" width="640" /></div>
<span style="background-color: black;"><div style="text-align: left;">
<img height="425" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcSErIunojNfNyiSKlOq0v3rqPX84-7vTFjdu3X-QwmGS9tn7v4Y" width="640" /></div>
</span><span style="background-color: black;"><div style="text-align: left;">
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0maluku0.36332588410538297 127.59644527499995-7.7246731158946167 117.26929677499996 8.4513248841053823 137.92359377499994tag:blogger.com,1999:blog-1078400749019148125.post-72629181080363280802014-04-30T09:33:00.002-07:002014-04-30T09:33:32.303-07:00Keindahan Pantai Ngurtafur di Maluku<div style="background-color: white; color: #393939; line-height: 20px; margin-bottom: 5px; padding: 0px; text-align: justify;">
<a href="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQ-7gZPK99Cw-9bRvefQFrlnwTShAQf_Mcqmxk9U_P_d9jQZaVq" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="265" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcQ-7gZPK99Cw-9bRvefQFrlnwTShAQf_Mcqmxk9U_P_d9jQZaVq" width="400" /></a></div>
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<span style="font-family: Times, Times New Roman, serif;">pantai Ngurtafur terletak di Kepulauan Kei, Maluku Tenggara. Kepulaun Kei sendiri merupakan gugusan pulau yang berada di antara Laut Seram, Laut Banda dan Laut Arafuru. Kepulauan ini terbagi dua yaitu Pulau Kei Besar dan Pulau Kei Kecil.</span></div>
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<span style="font-family: Times, Times New Roman, serif;">Pantai Ngurtafur memiliki pantai gosong yang menjorok atau memanjang ke tengah lautan tanpa putus sepanjang 2 km dan lebar 7 meter. Ketika berada di pantai ini, Anda serasa sedang berjalan di tengah lautan luas namun sesungguhnya Anda sedang berjalan di atas hamparan pasir putih halus yang membelah pantai menjadi dua sisi. Tidak hanya itu, air laut di Pantai Ngurtafur sangat bersih dan berwarna biru.</span></div>
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<span style="font-family: Times, Times New Roman, serif;">Di pantai ini juga terdapat penyu belimbing yang dikenal dengan nama tabob oleh masyarakat setempat. Penyu jenis ini dilindungi dan memiliki penangkaran di sekitar pantai yang dikelola oleh WWF. Bahkan, jika beruntung Anda bisa bertemu dengan segerombolan burung australian pelikan yang sedang bermigrasi ke Maluku dari tempat tinggal mereka di Australia dan Papua New Guinea. Pemandangan sekawanan burung pelikan ini merupakan suguhan istimewa ketika Anda menapakkan kaki di Pantai Ngurtafur.</span><br /><span style="font-family: Times, Times New Roman, serif;">Di pantai jernih yang dihiasi oleh rimbun dan hijaunya pepohonan ini, Anda bisa bersantai merasakan halusnya sentuhan pasir pantai di telapak kaki Anda. Jika mau, Anda juga bisa melakukan kegiatan lainnya seperti berenang dan snorkeling. Sementara pemandangan daratan pantai ini begitu memesona, pemandangan bawah lautnya pun akan memukau mata. Bahkan terumbu karang di pantai ini dapat dilihat langsung dari atas kapal. Berbagai species ikan juga terlihat hilir mudik kian kemari seolah ingin mengajak Anda bermain.</span><br /><span style="font-family: Times, Times New Roman, serif;">Untuk bisa menikmati berbagai keindahan Pantai Ngurtafur memang membutuhkan perjalanan yang tidak sebentar namun percayalah ketika Anda tiba di pantai ini semua keletihan akan terbayarkan. Karena pantai ini bukan gurauan dan juga bukan khayalan.</span><br />
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<strong style="border: 0px; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="font-family: Times, Times New Roman, serif;">Transportasi</span></strong></div>
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<span style="font-family: Times, Times New Roman, serif;">Bagaimana caranya mencapai Pantai Ngurtafur? Raihlah terlebih dahulu Bandara Pattimura, Ambon, kemudian lanjutkan ke Bandara Dumatubun Langgur, dengan lama <a href="http://www.gonla.com/" style="border: 0px; color: #fd0077; cursor: pointer; font-style: inherit; margin: 0px; outline: none; padding: 0px; text-decoration: none; vertical-align: baseline;">penerbangan</a>1,5 jam. Setelah itu, lanjutkan perjalanan ke Tual menuju Ngurtafur, Anda bisa menyewa kapal motor di Pelabuhan Debut.<br /><br /><strong style="border: 0px; font-style: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Akomodasi</strong></span></div>
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<span style="font-family: Times, Times New Roman, serif;">Ada beberapa penginapan yang tersedia di Ngurtafur, yakni Homestay Evalin di Pantai Ngurbloat dan Philips Homestay di Pantai Ngursamadan. Tapi jika ingin lebih puas melihat pantai, ada Coaster Cottage dengan pemandangan langsung ke laut, biayanya sekitar Rp150-200 ribu. Jangan lupa membawa makanan jika berkunjung ke Ngurtafur, sekeliling pantai tersebut tak ada warung penjual makanan. (ita)</span></div>
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<span style="font-family: Times, Times New Roman, serif;"><b>Momen yg tepat berkunjung</b></span></div>
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<span style="color: #393939; line-height: 16px; text-align: justify;"><span style="font-family: Times, Times New Roman, serif;">Waktu terbaik menuju tempat indah ini adalah antara April hingga Mei dan Oktober hingga Desember. Itu karena cuacanya terbilang sedang cerah dan ombak pantai cenderug tenang.</span></span></div>
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<span style="font-family: Times, 'Times New Roman', serif;"><b>Dokumentasi:</b></span></div>
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<img height="478" src="https://encrypted-tbn1.gstatic.com/images?q=tbn:ANd9GcQus4MnfYCd6kpUHMb8TFNrHV1DQ-3inZVZnwseGv1zeWymRtOR" width="640" /></div>
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<img height="426" src="http://www.indonesia.travel/public/media/images/upload/poi/Pantai%20Ngurtafur.jpg" style="background-color: transparent;" width="640" /></div>
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<img height="479" src="https://encrypted-tbn2.gstatic.com/images?q=tbn:ANd9GcRduynhxjvNTX4ai8tSIcaPNVf2XgAfTrJ0yTzeVvUzFQPuPv2h" width="640" /></div>
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<img height="426" src="http://www.indonesia.travel/public/media/images/upload/poi/Bintang%20Laut%20di%20Ngurfatur.JPG" width="640" /></div>
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<img height="426" src="http://4.bp.blogspot.com/-K9NqrS6sO70/Uc29hyO6CiI/AAAAAAAAAFk/omUcNuwIDFo/s640/FER_0528.jpg" width="640" /></div>
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<img height="385" src="https://encrypted-tbn0.gstatic.com/images?q=tbn:ANd9GcTduFzwahX0s6Jxjj3oGCM-JtDM8Ul0RYFtqyD3h19X68aWMVIk" width="640" /></div>
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<img height="426" src="http://www.indonesia.travel/public/media/images/upload/poi/Habitat%20Pelikan%20di%20Ngurtafur.jpg" width="640" /></div>
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<span style="color: #333333;"><span style="line-height: 21px;">http://www.indonesia.travel/ </span></span></div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0Indonesia-0.12007003052279309 127.46460933749995-4.1803270305227933 122.30103533749995 3.9401869694772067 132.62818333749996tag:blogger.com,1999:blog-1078400749019148125.post-67458803144032443902014-04-06T07:18:00.000-07:002014-04-06T07:18:40.535-07:00liburan di pulau bacan , labuha , kabupaten halmahera selatan <div style="text-align: center;">
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<a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em; text-align: left;"></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><img alt="Sunset cantik terlihat dari pingir swering Labuha, Bacan" border="0" class="bigpic" src="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" height="240" width="320" /></span></a><span style="font-family: Verdana, sans-serif;"><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Pulau Bacan terletak di Kabupaten Halmahera Selatan, Provinsi Maluku Utara. Pulau Bacan merupakan pulau utama dari Kabupaten Halmahera Selatan. Labuha, sebagai ibukota Kabupaten Halmahera Selatan terletak di Pulau Bacan. Berikut 10 tempat </span><span class="in-text-ads" id="wisata" style="background-color: white; color: black; font-size: 13px; font-weight: bold; line-height: 18.200000762939453px;">wisata</span><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;"> yang dapat dikunjungi di Pulau Bacan:</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">1. Keraton dan Masjid Sultan Bacan</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Situs bangunan Keraton Sultan Bacan terletak di Labuha, Kabupaten Halmahera Selatan. Masjid Sultan Bacan terletak lumayan dekat dari Keraton Sultan Bacan, yaitu di daerah Amasing Kota, Kabupaten Halmahera Selatan. Keraton dan Masjid Sultan Bacan merupakan bangunan sejarah yang merupakan jejak kejayaan Kesultanan Bacan di masa lampau.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="color: red;"><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;">2. Benteng Bernaveld</strong></span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Benteng Bernaveld merupakan benteng peninggalan Belanda yang terdapat di daerah Amasing Kota, Kabupaten Halmahera Selatan. Benteng Bernaveld merupakan salah satu benda cagar budaya yang menunjukkan jejak bangsa Portugis di Pulau Bacan.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">3. Dermaga Biru dan Dermaga Merah (Pantai Sibela)</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Sesuai dengan namanya, Dermaga Biru didominasi dengan cat berwarna biru. Dermaga Biru terletak di Kecamatan Bacan Timur. Dermaga Biru merupakan pantai kecil dengan bangunan dermaga, rumah makan dan cottage-cottage.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Untuk dapat memasuki wilayah Dermaga Biru hanya dikenakan biaya tiket Rp 2.000 tiap orang. Dermaga Biru merupakan tempat yang cukup asyik untuk berenang dan snorkeling. Bagi yang tidak ingin berenang atau snorkeling juga dapat menikmati keindahan Dermaga Biru dengan hanya duduk-duduk sambil minum es kelapa muda. Harga es kelapa muda di sini cukup terjangkau, yaitu seharga Rp 5.000.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Dermaga Merah juga biasa disebut sebagai Sibela Beach atau Pantai Sibela. Dermaga Merah berada sejajar dengan garis pantai Dermaga Biru. Sesuai dengan namanya, Dermaga Merah juga didominasi dengan cat warna merah.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Dermaga Merah dan Dermaga Biru merupakan tempat wisata di Pulau Bacan yang paling sering dikunjungi wisatawan, apalagi saat hari Minggu atau hari libur. Dermaga Biru dan Dermaga Merah sangat sering dikunjungi wisatawan karena aksesnya mudah dan sudah dikelola dengan baik sebagai tempat wisata.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">4. Pusat Jajanan di Pinggir Swering</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Di dekat pasar Labuha terdapat swering. Menjelang sore, jajaran warung di Pinggir Swering mulai banyak pengunjung. Jajaran warung tenda tersebut rata-rata menjual aneka kuliner Halmahera Selatan.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Rata-rata aneka kuliner tersebut dijual dengan harga yang sangat terjangkau, mulai dari harga Rp 5.000. Selain dapat menikmati berbagai kuliner yang disediakan warung, juga dapat menikmati keindahan pantai dan sunset yang sangat cantik.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">5. Air Mata Belanda</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Air Mata Belanda merupakan jeram semi vertikal yang terdapat di sebuah sungai di Pulau Bacan. Untuk menuju Air Mata Belanda diperlukan trekking melewati kawasan hutan hujan tropis dan menuju ke hulu sungai. Titik start trekking menuju Air Mata Belanda tidak jauh dari pusat kota Pulau Bacan. Tepatnya di belakang kantor DPRD Kabupaten Halmahera Selatan.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Air Mata Belanda memang mempunyai nama tempat yang cukup unik. Nama Air Mata Belanda pun konon dilatarbelakangi oleh legenda yang pernah terjadi di tempat tersebut. Konon dahulu ada satu keluarga Belanda yang sedang berpiknik di sekitar sungai yang merupakan tempat Air Mata Belanda. Karena hendak mengambil alat makan yang terjatuh ke sungai akhirnya sekeluarga tersebut hanyut dan menangis sejadi-jadinya.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">6. Air Terjun Amasing</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Sesuai dengan namanya, air terjun Amasing merupakan sebuah air terjun yang terdapat di daerah Amasing Kali, Kabupaten Halmahera Selatan. Untuk menuju lokasi air terjun tersebut diperlukan trekking di kawasan hutan hujan tropis dan menyusuri sungai menuju ke hulu. Tentunya pemandangan hutan hujan tropis sepanjang jalur trekking sangat memukau.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="color: red;"><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;">7. Pantai Panamboang</strong></span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Pantai Panamboang terletak di Desa Panamboang, Kecamatan Bacan Selatan, Kabupaten Halmahera Selatan. Pada bulan-bulan tertentu pantai Panamboang merupakan pantai yang sangat tenang.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Ketika pantai Panamboang cukup tenang, yaitu tidak terlalu berarus dan berombak dapat menjadi tempat berenang yang cukup asyik. Berenang di pantai Panamboang saat air tenang serasa berenang di kolam. Di pinggir pantai Panamboang juga merupakan tempat pembuatan kapal kayu.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">8</span></strong><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;"><span style="color: red;">. Gardu Pandang Mandaong</span></strong><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Gardu Pandang Mandaong terletak di dekat Desa Mandaong, Kecamatan Bacan Selatan, Kabupaten Halmahera Selatan. Gardu pandang ini sepertinya belum diberi nama. Banyak yang belum mengetahui adanya gardu pandang di Mandaong.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Maka gardu pandang ini tampak kurang terawat dan tidak banyak orang yang berkunjung ke sana. Untuk menuju gardu pandang ini perlu melewati anak tangga yang cukup curam. Namun, tidak sia-sia karena pemandangan dari atas gardu pandang sangat memukau. Dari gardu pandang tersebut dapat terlihat lanskap Kota Labuha yang sangat cantik.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="color: red;"><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;">9. Air Terjun Bibinoi</strong></span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Air terjun Bibinoi terletak di Desa Bibinoi, Kecamatan Bacan Timur Tengah, Kabupaten Halmahera Selatan. Akses menuju air terjun Bibinoi ditempuh dengan trekking melewati kebun-kebun kelapa hingga kebun yang lebih heterogen.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Setelah itu menyusuri sungai menuju arah hulu. Terdapat dua air terjun Bibinoi, yang pertama terdapat satu aliran air terjun yang cukup deras dengan area yang cukup luas. Sedangkan air terjun kedua terdapat dua aliran yang juga cukup deras. Di air terjun kedua juga terdapat goa buntu persis di samping aliran air terjun.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="color: red;"><strong style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;">10. Pasir Putih Wayaua</strong></span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Pasir Putih Wayaua terletak di Desa Wayaua, Kecamatan Bacan Timur Selatan, Kabupaten Halmahera Selatan. Dari Labuha untuk menuju Wayaua dapat ditempuh melalui jalur darat dengan angkutan umum. Angkutan umum tersebut berupa mobil 4WD (four wheel drive) karena medan menuju Wayaua cukup sulit.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Angkutan tersebut memiliki jadwal satu kali sehari, yaitu pukul 14.00 WIT dari Labuha dan pukul 07.00 WIT dari Wayaua. Selain melalui jalur darat, juga dapat ditempuh lewat jalur laut. Jika memilih jalur laut, dari Labuha terlebih dahulu harus menuju pelabuhan kecil di Babang yang dapat ditempuh dengan angkutan umum.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Dari Pelabuhan Babang dapat dilanjutkan dengan naik body (sejenis longboat bermesin) menuju Songa. Dari Songa dapat dilanjutkan dengan naik ojek menuju Wayaua.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Dari Teluk Wayaua, bisa menggunakan speed atau body untuk menuju Pasir Putih. Namun, dari Wayaua untuk menuju Pasir putih tidak tersedia angkutan umum. Maka dapat dengan meminta tolong pada penduduk setempat jika ingin menuju ke sana.</span><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><br style="background-color: white; font-size: 13px; line-height: 18.200000762939453px;" /><span style="background-color: white; color: black; font-size: 13px; line-height: 18.200000762939453px;">Ketika akan sampai di Pasir Putih akan tampak gundukan pasir putih di tengah lautan berwarna hijau kebiruan. Lanskap Pulau Bacan memiliki kontur yang berbukit-bukit. Gundukan pasir putih di tengah lautan berwarna turkois dengan latar belakang jajaran bukit terlihat sangat cantik.</span></span><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="color: black; font-family: Verdana, sans-serif;"><br /></span></a><a href="http://images.detik.com/customthumb/2013/06/23/1025/img_20130623222942_51c71466711d9.jpg?w=600" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><br /></a></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-48886378262112510122014-04-06T07:09:00.000-07:002015-03-30T22:45:11.222-07:00UNIVERSITAS NEGERI MALANG (UM)<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="http://3.bp.blogspot.com/-z8GZepj_Yo4/U0FbIvNUt-I/AAAAAAAAAVk/P0R-OpLWWdw/s1600/lambang.png" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" src="http://3.bp.blogspot.com/-z8GZepj_Yo4/U0FbIvNUt-I/AAAAAAAAAVk/P0R-OpLWWdw/s1600/lambang.png" height="308" width="320" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><br /></td></tr>
</tbody></table>
<span style="font-family: Arial, Helvetica, sans-serif;"><b style="background-color: white; font-size: 14px; line-height: 21px;">Universitas Negeri Malang</b><span style="background-color: white; font-size: 14px; line-height: 21px;">, disingkat </span><b style="background-color: white; font-size: 14px; line-height: 21px;">UM</b><span style="background-color: white; font-size: 14px; line-height: 21px;">, merupakan perguruan tinggi negeri </span><span style="background-color: white; font-size: 14px; line-height: 21px;">yang terletak di Malang</span><span style="background-color: white; font-size: 14px; line-height: 21px;"> dan Blitar</span><span style="background-color: white; font-size: 14px; line-height: 21px;">, </span>Jawa Timur<span style="background-color: white; font-size: 14px; line-height: 21px;">, </span>Indonesia<span style="background-color: white; font-size: 14px; line-height: 21px;">. Universitas yang didirikan pada tanggal 18</span><a href="http://id.wikipedia.org/wiki/18_Oktober" style="background-color: white; background-image: none; font-size: 14px; line-height: 21px; text-decoration: none;" title="18 Oktober"> </a>oktober 1954<span style="background-color: white; font-size: 14px; line-height: 21px;"> ini sebelumnya bernama </span><b style="background-color: white; font-size: 14px; line-height: 21px;">IKIP Malang</b><span style="background-color: white; font-size: 14px; line-height: 21px;"> yang merupakan salah satu IKIP</span><span style="background-color: white; font-size: 14px; line-height: 21px;"> tertua di Indonesia.</span></span><br />
<br />
<u><b>AKREDITASI</b></u><br />
sejak tahun 2008 um berakeditasi B, akreditasi ini masih terus diperbaiki oleh pihak kampus dan upgarade akreditasi terakhir belum dapat kami ketahui karena per April 2014 belum keluar hasilnya.<br />
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><b>SEJARAH KAMPUS UM</b></u></span></span><br />
<ul style="background-color: white; font-size: 15px;">
<li><span style="font-family: Arial, Helvetica, sans-serif;">UM merupakan perguruan tinggi di lingkungan Kementerian Pendidikan dan Kebudayaan, di bawah pembinaan Direktorat Jenderal Pendidikan Tinggi, yang berkedudukan di Kota Malang dan Kota Blitar, Provinsi Jawa Timur.</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">UM berasal dari:</span><ol style="font-size: 11pt;" type="a">
<li><span style="font-family: Arial, Helvetica, sans-serif;">Perguruan Tinggi Pendidikan Guru (PTPG) Malang yang didirikan pada tanggal 1 September 1954 dengan Surat Putusan Menteri Pendidikan, Pengadjaran, dan Kebudajaan Republik Indonesia Nomor 33756/Kb tanggal 4 Agustus 1954 yang dibuka dan diresmikan pada tanggal 18 Oktober 1954;</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">terhitung mulai tanggal 20 November 1957 menjadi Fakultas Keguruan dan Ilmu Pendidikan (FKIP) Malang pada Universitas Airlangga Surabaja dengan Surat Putusan Menteri Pendidikan, Pengadjaran, dan Kebudajaan Republik Indonesia Nomor 119533/S tanggal 20 November 1957;</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">terhitung mulai tanggal 1 Mei 1963 menjadi Institut Keguruan dan Ilmu Pendidikan (IKIP) Malang dengan Keputusan Menteri Perguruan Tinggi dan Ilmu Pengetahuan Nomor 55 Tahun 1963, tanggal 22 Mei 1963; dan</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">terhitung mulai tanggal 4 Agustus 1999 menjadi Universitas Negeri Malang dengan Keputusan Presiden Republik Indonesia Nomor 93 Tahun 1999 tanggal 4 Agustus 1999.</span></li>
</ol>
</li>
<span style="font-family: Arial, Helvetica, sans-serif;"><br /><b style="font-size: 11pt;">Tonggak Penting</b><br />1967 Program Studi Bahasa Inggris dinilai terbaik se-Asia Tenggara (oleh The Ford Foundation)<br />1967 Dinyatakan sebagai salah satu dari 10 Perguruan Tinggi Pembina di Indonesia<br />1998–2010 Pemenang program JICA, DUE-Like, TPSDP, Semi-QUE, I-MHERE, INHERENT, SP4, PHK A1 & A2, Hibah Kemitraan, Hibah Peralatan, PGSD-A, PHK-I, dan PHK-TIK, PHK DIA Bermutu<br />2008 Membuka Fakultas Ilmu Keolahragaan<br />2008 UM ditetapan sebagai Instansi Pemerintah yang menerapkan Pengelolaan Keuangan Badan Layanan Umum (BLU)<br />2009 Membuka Fakultas Ilmu Sosial (FIS)<br />2012 Membuka Fakultas Pendidikan Psikologi (FPPsi)<br /><br /><b style="font-size: 11pt;">Lokasi Kampus</b></span>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Kampus I (Kampus Induk) di Jl. Semarang 5, Malang</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Kampus II di Jl. Ki Ageng Gribig 45 Kedungkandang, Malang (bekas SGO Malang)</span></li>
<li><span style="font-family: Arial, Helvetica, sans-serif;">Kampus III di Jl. Ir. Sukarno 3 Blitar (bekas SPG Blitar)</span></li>
</ul>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><br /></u></span></span>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><b>FAKULTAS, JURUSAN DAN PROGRAM STUDI</b></u></span></span><br />
<ol style="box-sizing: border-box; font-size: 15px; letter-spacing: -1px; line-height: 22px; margin-bottom: 10px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Ilmu Pendidikan (FIP) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Bimbingan dan Konseling (BK)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Bimbingan dan Konseling</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Bimbingan dan Konseling</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Bimbingan dan Konseling</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Teknologi Pendidikan (TEP)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Teknologi Pendidikan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Teknologi Pembelajaran</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Teknologi Pembelajaran</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Administrasi Pendidikan (AP)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Administrasi Pendidikan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Manajemen Pendidikan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Manajemen Pendidikan</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Pendidikan Luar Sekolah (PLS)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Luar Sekolah</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Luar Sekolah</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Luar Sekolah</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Kependidikan Sekolah Dasar & Prasekolah (KSDP)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Guru Sekolah Dasar</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Guru Pendidikan Anak Usia Dini</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Luar Biasa</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Dasar</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Sastra (FS) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Sastra Indonesia (IND)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Bahasa Sastra Indonesia dan Daerah</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Bahasa dan Sastra Indonesia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Bahasa dan Sastra Indonesia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Bahasa dan Sastra Indonesia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Perpustakaan</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Sastra Inggris (ING)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Bahasa Inggris</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Bahasa dan Sastra Inggris</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Bahasa Inggris</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Bahasa Inggris</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Sastra Arab (ARA)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Bahasa Arab</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Sastra Jerman (JRM)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Bahasa Jerman</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Bahasa Mandarin</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Seni dan Desain (SED)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Seni Rupa</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Seni Tari dan Musik</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Desain Komunikasi Visual</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Animasi</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Matematika dan Ilmu Pengetahuan Alam (FMIPA) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Matematika (MAT)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Matematika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Matematika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Matematika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Matematika</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Fisika (FIS)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Fisika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Fisika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Fisika</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Kimia (KIM)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Kimia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Kimia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Kimia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Kimia</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Biologi (BIO)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Biologi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Biologi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Ilmu Pengetahuan Alam</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Biologi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Biologi</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Ekonomi (FE) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Manajemen (MNJ)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Tata Niaga</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Administrasi Perkantoran</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Manajemen</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Manajemen Pemasaran</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Bisnis dan Manajemen</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Manajemen</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Akuntansi (AKU)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Akuntansi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Akuntansi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Akuntansi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Akuntansi</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Ekonomi Pembangunan (EKP)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Ekonomi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Ekonomi dan Studi Pembangunan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Ekonomi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Ekonomi</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Teknik (FT) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Teknik Mesin (TM)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Teknik Mesin</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Teknik Mesin</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Teknik Otomotif</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Teknik Sipil (TS)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Teknik Bangunan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Teknik Sipil dan Bangunan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Teknik Sipil</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Teknik Elektro (TE)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Teknik Elektro</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Teknik Elektronika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Teknik Informatika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Teknik Elektro</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Teknologi Industri (TI)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Tata Boga</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi D3 Tata Busana</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Tata Boga</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Tata Busana</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Kejuruan</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Kejuruan</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Ilmu Keolahragaan (FIK) meliputi:</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Pendidikan Jasmani dan Kesehatan (PJK)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Jasmani dan Kesehatan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Kepelatihan Olah Raga</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Ilmu Keolahragaan (IK)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Ilmu Keolahragaan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Ilmu Kesehatan Masyarakat</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Ilmu Sosial (FIS) meliputi:</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Hukum dan Kewarganegaraan (HKn)</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Pancasila dan Kewarganegaraan (PPKn)</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Geografi (GEO)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Geografi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Geografi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S2 Pendidikan Geografi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Pendidikan Geografi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Ilmu Pengetahuan Sosial</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Jurusan Sejarah (SEJ)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Pendidikan Sejarah</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Ilmu Sejarah</span></li>
</ul>
</li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Fakultas Pendidikan Psikologi (FPPsi)</span><ul style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S1 Psikologi</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi S3 Psikologi Pendidikan</span></li>
</ul>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program studi jenjang Magister interdisiplin di UM sebagai berikut.</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi Pendidikan Dasar (PDs)</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi IPA</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Kosentrasi IPS</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Bahasa Indonesia</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Matematika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Kosentrasi PKn</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Guru Kelas</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Guru PAUD</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Pendidikan Luar Biasa</span></li>
</ol>
</li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Program Studi Pendidikan Kejuruan (PKJ)</span><ol style="box-sizing: border-box; margin-bottom: 0px; margin-top: 0px;">
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Teknik Mesin</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Teknik Sipil dan Bangunan</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Teknik Elektro</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Teknik Informatika</span></li>
<li style="box-sizing: border-box;"><span style="font-family: Arial, Helvetica, sans-serif;">Konsentrasi Tata Busana dan Tata Boga</span></li>
</ol>
</li>
</ol>
</li>
</ol>
<div style="box-sizing: border-box; margin-bottom: 10px;">
<div style="font-size: 15px; letter-spacing: -1px; line-height: 22px;">
<span style="font-family: Arial, Helvetica, sans-serif;">UM juga menyelenggarakan program-program khusus seperti Program Pengajaran Bahasa Indonesia bagi Orang Asing kerjasama dengan Council on International Educational Exchange (CIEE) dan kursus bahasa Inggris yang dikenal dengan Predeparture English Training Course (PDETC) bagi mereka yang akan melanjutkan studi keluar negeri. Program-program khusus yang lain adalah program Penyetaraan D2; Penyetaraan D3; Penyetaraan S1 Bahasa Indonesia untuk Penutur Asing (BIPA) Bahasa Indonesia dan Kebudayaan Indonesia untuk Orang Asing dan Critical Language Scholarship (CLS).</span></div>
<div style="font-size: 15px; letter-spacing: -1px; line-height: 22px;">
<span style="font-family: Arial, Helvetica, sans-serif;"><u><br /></u></span></div>
<div style="font-size: 15px; letter-spacing: -1px; line-height: 22px;">
<span style="font-family: Arial, Helvetica, sans-serif;"><b><u>INFORMASI SELEKSI MAHASISWA BARU</u> </b></span></div>
<div style="font-size: 15px; letter-spacing: -1px; line-height: 22px;">
<span style="font-family: Arial, Helvetica, sans-serif;"><b><br /></b></span></div>
<a href="https://seleksi.um.ac.id/home/">seleksi um</a></div>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><br /></u></span></span>
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><b>SITUS RESMI KAMPUS:</b></u></span></span><br />
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-color: white; font-size: 14px; line-height: 21px;"><u><b><br /></b></u></span></span><a href="http://www.um.ac.id/">Universitas Negeri Malang</a>luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-66923896348879194562013-12-24T19:03:00.005-08:002013-12-24T23:25:48.472-08:00teori agen (agensi theory) <div class="separator" style="clear: both; text-align: center;">
<a href="http://2.bp.blogspot.com/-ULcfzf2m3Ms/UrqIEGmYbsI/AAAAAAAAAVE/N8jATr5nxnE/s1600/imags.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="249" src="http://2.bp.blogspot.com/-ULcfzf2m3Ms/UrqIEGmYbsI/AAAAAAAAAVE/N8jATr5nxnE/s320/imags.jpg" width="320" /></a></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Agency theory </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">menyebutkan
bahwa sebagai agen dari pemegang saham, manager tidak</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">selalu bertindak demi kepentingan
pemegang saham. Untuk itu, diperlukan biaya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pengawasan yang dapat dilakukan
melalui cara-cara seperti pengikatan agen,</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">pemeriksaan laporan keuangan, dan
pembatasan terhadap pengambilan keputusan oleh</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">manajemen. Kegiatan pengawasan
yang dilakukan memerlukan biaya keagenan. Biaya</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">keagenan digunakan untuk
mengontrol semua aktivitas yang dilakukan manajer sehingga</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">manajer dapat bertindak konsisten
sesuai dengan perjanjian kontraktual antara kreditor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">dan pemegang saham ( Jensen dan
Meckling, 1976 dalam Sofiana, 2009). </span></div>
<div class="MsoNormal" style="background: white; line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: 13.5pt; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;">Jensen dan Meckling (1976) menjelaskan hubungan keagenan di dalam teori
agensi (agency theory) bahwa perusahaan merupakan kumpulan kontrak (nexus of
contract) antara pemilik sumber daya ekonomis (principal) dan manajer (agent)
yang mengurus penggunaan dan pengendalian sumber daya tersebut.</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Menurut Meisser, et al., (2006:7) hubungan keagenan ini mengakibatkan dua
permasalahan yaitu :<br />
(a) terjadinya informasi asimetris (information asymmetry), dimana manajemen
secara umum memiliki lebih banyak informasi mengenai posisi keuangan yang
sebenarya dan posisi operasi entitas dari pemilik; dan<br />
<br />
(b) terjadinya konflik kepentingan (conflict of interest) akibat ketidak samaan
tujuan, dimana manajemen tidak selalu bertindak sesuai dengan kepentingan
pemilik.</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Dalam upaya mengatasi atau mengurangi masalah keagenan ini menimbulkan biaya
keagenan (agency cost) yang akan ditanggung baik oleh principal maupun agent.
Jensen dan Meckling (1976) membagi biaya keagenan ini menjadi monitoring cost,
bonding cost dan residual loss. Monitoring cost adalah biaya yang timbul dan
ditanggung oleh principal untuk memonitor perilaku agent, yaitu untuk mengukur,
mengamati, dan mengontrol perilaku agent. Bonding cost merupakan biaya yang
ditangung oleh agent untuk menetapkan dan mematuhi mekanisme yang menjamin
bahwa agent akan bertindak untuk kepentingan principal. Selanjutnya residual
loss merupakan pengorbanan yang berupa berkurangnya kemakmuran principal
sebagai akibat dari perbedaan keputusan agent dan keputusan principal.</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Menurut Schoeck (2002: 81) penerapan manajemen risiko dapat menurunkan biaya
keagenan dan meningkatkan nilai perusahaan. Manajemen risiko perusahaan juga
dapat dijadikan mekanisme pengawasan dalam menurunkan informasi asimetris dan
berkontribusi untuk menghindari perilaku oportunis dari manajer (Kajuter et
al., 2005).</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Dalam kaitannya dengan masalah keagenan ini, positif accounting theory (Watts dan
Zimmerman, 1986) mengajukan tiga hipotesis, yaitu bonus plan, hypothesis,
debt/equity hypothesis, dan political cost hypothesis, yang secara implisit
mengakui tiga bentuk keagenan, yaitu antara pemilik dengan manajemen, antara
kreditor dengan manajemen, dan antara pemerintah dengan manajemen. Sehingga
secara luas, principal bukan hanya pemilik perusahaan, tetapi juga bisa berupa
pemegang saham, kreditur, maupun pemerintah.</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Isu GCG diawali dengan munculnya pemisahan antara pemilik dan manajemen.
Pemilik atau pemegang saham sebagai prinsipal, sedangkan manajemen sebagai
agen. Agency Theory mendasarkan hubungan kontrak antar anggota-anggota dalam
perusahaan, dimana prinsipal dan agen sebagai pelaku utama. Prinsipal merupakan
pihak yang memberikan mandat kepada agen untuk bertindak atas nama prinsipal,
sedangkan agen merupakan pihak yang diberi amanat oleh prinsipal untuk
menjalankan perusahaan. Agen berkewajiban untuk mempertanggungjawabkan apa yang
telah diamanahkan oleh prinsipalkepadanya.</span></div>
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<span style="color: #222222; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-GB;"><br />
Aplikasi agency theory dapat terwujud dalam kontrak kerja yang akan mengatur
proporsi hak dan kewajiban masing-masing pihak dengan tetap memperhitungkan
kemanfaatan secara keseluruhan. Kontrak kerja merupakan seperangkat aturan yang
mengatur mengenai mekanisme bagi hasil, baik yang berupa keuntungan, return
maupun risiko-risiko yang disetujui oleh prinsipal dan agen. Kontrak kerja akan
menjadi optimal bila kontrak dapat fairness yaitu mampu menyeimbangkan antara
prinsipal dan agen yang secara matematis memperlihatkan pelaksanaan kewajiban
yang optimal oleh agen dan pemberian insentif/imbalan khusus yang memuaskan
dari prinsipal ke agen. Inti dari Agency Theory atau teori keagenan adalah
pendesainan kontrak yang tepat untuk menyelaraskan kepentingan prinsipal dan
agen dalam hal terjadi konflik kepentingan (Scott, 1997).<br />
<br />
Menurut Eisenhard (1989), teori keagenan dilandasi oleh 3 (tiga) buah asumsi
yaitu :<br />
a. Asumsi tentang sifat manusia<br />
Asumsi tentang sifat manusia menekankan bahwa manusia memiliki sifat untuk
mementingkan diri sendiri (self interest), memiliki keterbatasan rasionalitas
(bounded rationality), dan tidak menyukai risiko (risk aversion)<br />
<br />
b. Asumsi tentang keorganisasian<br />
Asumsi keorganisasian adalah adanya konflik antar anggota organisasi, efisiensi
sebagai kriteria produktivitas, dan adanya Asymmetric Information (AI) antara
prinsipal dan agen.<br />
<br />
c. Asumsi tentang informasi.<br />
asumsi tentang informasi adalah bahwa informasi dipandang sebagai barang
komoditi yang bisa diperjual belikan.</span></div>
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<span id="goog_2018747512"></span><span id="goog_2018747513"></span>luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-48542941092120043322013-10-12T05:03:00.003-07:002013-10-12T05:04:24.333-07:00PINK BEACH_TAMAN NASIONAL KOMODO<div class="MsoNormal">
<img src="http://indonesia.travel/public/media/images/upload/poi/Pink%20Beach%20-%20Bodytext%20(1).jpg" /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Birunya langit dan air laut nan jernih dibingkai
hamparan pasir yang putih mungkin sudah menjadi pemandangan biasa saat
mengunjungi pantai. Lalu bagaimana apabila keindahan alam pantai tersebut
dibingkai dengan hamparan pasir pantai berwarna merah muda? Tentu ini tidak
biasa. Inilah salah satu keindahan yang dapat Anda temukan di kawasan Taman
Nasional Komodo, Nusa Tenggara Timur. Pink Beach atau Pantai Merah adalah satu
dari 7 saja pantai berpasir merah muda yang ada di dunia. <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak hanya kondisi pantainya yang cantik, kehidupan
bawah laut di Pink Beach juga menyimpan keindahan dan kekayaan yang menarik
untuk diselami. Taman bawah laut Pink Beach adalah rumah bagi beragam jenis
ikan, ratusan jenis batu karang, dan berbagai jenis biota laut lainnya. Oleh
karenanya, snorkeling atau diving adalah aktivitas yang tidak boleh dilewatkan
saat mengunjungi pantai cantik ini.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pink Beach adalah daya tarik lain dari Taman
Nasional Komodo yang telah dinobatkan menjadi salah satu dari nominasi tujuh
keajaiban alam di dunia. Dinamakan Pink Beach karena memang pasir pantainya
berwarna merah muda (pink). Masyarakat lokal lebih suka menyebutnya Pantai
Merah, sementara wisatawan asing lebih suka menyebutnya Pink Beach. Warna pink
yang lembut tampak kian jelas terutama saat pasir tersapu ombak.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Belum diketahui secara pasti dari mana asal muasal
warna pasir merah muda yang cantik ini. Beberapa berpendapat bahwa warna pink
berasal dari pecahan karang berwarna merah yang sudah mati dan memang banyak
ditemukan di pantai ini. Pendapat lain menyebutkan warna pink pada pasir Pink
Beach adalah karena adanya hewan mikroskopik bernama foraminifera yang
memproduksi warna merah atau pink terang pada terumbu karang.<o:p></o:p></span></div>
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</div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di dunia, jenis pantai dengan pasir berwarna merah
muda ini hanya ada tujuh saja. Enam lainnya adalah Pink Beach di Harbor Island,
Bahamas; Bermuda; Santa Cruz Island, Filipina;
Sardinia, Itali; Bonaire, Dutch Caribbean Island; dan di Balos Lagoon,
Crete, Yunani. Betapa kaya dan cantik alam Indonesia; sa<o:p></o:p></span><span style="background-color: white; color: #393939; font-family: Tahoma, Arial, sans-serif; font-size: 12px; line-height: 20px; text-align: justify;">tu di antara tujuh pantai berpasir merah muda dapat ditemukan di negeri ini.</span></div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-34188204911036393962013-10-12T04:37:00.000-07:002013-10-12T04:37:18.242-07:00PANTAI PAPUMA_JEMBER, JAWA TIMUR<br />
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.eastjava.com/tourism/jember/images/papuma.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Jember" border="0" height="232" src="http://www.eastjava.com/tourism/jember/images/papuma.jpg" width="400" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pantai Papuma, satu lagi pantai yang populer dan tak
kalah indahnya di kawasan Jember. Tepat berada di pesisir selatan Jawa Timur,
atau lebih tepatnya terletak di desa Lojejer, kecamatan Wuluhan, 45 Km arah
selatan kota Jember, pantai Papuma menawarkan nuansa yang sangat indah untuk
dikunjungi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di sepanjang pantai Papuma terdapat pasir putih yang
bersih dan indah, dan memungkinkan para wisatawan asing yang datang untuk
berjemur di pantai tersebut. Disamping keindahan alamnya, pantai ini juga kaya
akan fauna seperti Biawak, Ayam Alas, burung-burung dengan ragam jenisnya, Babi
Hutan, Rusa, Landak dan Trenggiling.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di pantai ini disediakan beberapa sarana pendukung
bagi mereka yang ingin menikmati suasan Papuma lebih lama, seperti penginapan
dan bumi perkemahan. Saat matahari terbenam, suasana di pantai Papuma akan
semakin indah untuk dinikmati. Senja yang temaram dan desir laut yang semakin
bergemuruh menimbulkan suasan drmatis yang enggan untuk ditinggalkan.<o:p></o:p></span></div>
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<a href="http://www.pantai.org/wp-content/uploads/2012/06/Peta-Wisata-Pantai-Papuma-31.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="Peta Wisata Pantai Papuma-31" border="0" height="265" src="http://www.pantai.org/wp-content/uploads/2012/06/Peta-Wisata-Pantai-Papuma-31.jpg" width="400" /></a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Letak pantai papuma sebagai berikut : letaknya
di kurang lebih 38 kilo dari kota jember, ke arah selatan. Pamuma sebagai
singkatan dari pasir putih malikan. Pasir pantainya memang berwarna purih dan
memiliki karakter atau citra pasir yang mirip dengan telur. Pantai ini memiliki
luar kurang lebih 35 hektar, garis pantai diawali dengan titik puncak tanjung
papuma dan melingkat sepanjang 25 kilometer.<br />
Untuk menuju papuma anda bisa menggunakan kendaraan pribadi, karena ketika
artikel ini dimuat akses umum seperti angkutan umum masih sedikit, sehingga
sebaiknya anda menggunakan kendaraan pribadi atau menyewa kendaran sendiri.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pantai ini memiliki daya tarik yang luar biasa,
diantaranya :<br />
1. Siti Hinggil, wisatawan dapat menikmati pesona keindahan laut dati siti
hinggi yang lokasinya berada di ketinggian 100m dari permukan laut.<br />
2. Keindahan alam, keindahan alam akan menyambut setiap pengunjung, kombinasi
antarara gugusan pulau dewa ( khrisna, Nada dan Bathara Guru, hutan dan laut.<br />
3. Guwa lawa, kedalamannya kurang lebih 30 m yang dapat dicapai pada saat air
laut surut (menurut legenda, lokasi ini merupakan tempat bersemayam Putri
Penguasa Laut Selatan ”Dewi Sri Wulan” dan tempat bertapa Kyai Mataram)<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemandangan alam di pantai papuma masih dibilang
cukup asli dan belum banyak tercemar. Gugusan hutan vegetasi dan pohon pantan
yang mempercantik tepian pantai. Menjadi daya tarik wisata yang tidak akan
membuat anda bosan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Fasilitas pantai ini juga terbilang cukup lengkap,
seperti pantai berkelas lainya, berikut beberapa fasilitas yang bisa anda
temukan di pantai papuma :<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">- Kios Makanan<br />
- Kios Souvenir<br />
- Shelter<br />
- Listrik/Air<br />
- Musholla<br />
- Jalan Aspal<br />
- Jalan Lintas dan Pendakian<br />
- Tempat Istirahat/Balairung<br />
- Bumi Perkemahan<br />
- Gazebo<br />
- Playground<br />
- MCK<br />
- Telepon Umum<br />
- Areal Parkir<br />
- Gazebo<br />
- Playground<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pantai yang nyaman dan asri ini sering digunakan
untuk berjemur oleh wisatawan lokal maupun wisatawan luar negeri, ada banyak
pemandangan yang bisa dinikmati, berjemur di atas pasir putih adalah hal yang
sangat menenangkan. Pantai ini juga menyimpan kekayaan fauna. Pantai Papuma
juga kaya akan fauna seperti Biawak, Ayam Alas, burung-burung dengan ragam
jenisnya, Babi Hutan, Rusa, Landak dan Trenggiling.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Untuk lebih menambah kesempurnaan dalam menikmati
panorama alam, di Papuma disediakan penginapan dan rumah makan yang menyediakan
makanan Indonesia dan makanan Ikan Bakar Khas Papuma.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><img alt="Menyelusuri Panorama Pantai Papuma-2" height="428" src="http://www.pantai.org/wp-content/uploads/2012/06/Menyelusuri-Panorama-Pantai-Papuma-2.jpg" width="640" /></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0Jember, Jawa Timur, Indonesia-8.172357 113.70030199999997-8.172357 113.70030199999997 -8.172357 113.70030199999997tag:blogger.com,1999:blog-1078400749019148125.post-34184089955114204742013-10-12T04:15:00.002-07:002013-10-12T04:15:24.123-07:00PANTAI PRIGI_TRENGGALEK.JAWA TIMUR<div class="MsoNormal">
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<a href="http://www.pantai.org/wp-content/uploads/2012/08/peta-pantai-prigi-29012.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="peta pantai prigi-29012" border="0" height="212" src="http://www.pantai.org/wp-content/uploads/2012/08/peta-pantai-prigi-29012.jpg" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="color: red;">Pantai Prigi Trenggaek, Jawa Timur </span>tepatnya terletak
di desa Tasikmadu, kecamatan Watulimo, atau sekitar 48 Km arah selatan Kota
Trenggalek. Selain menjadi obyek wisata yang sering dikunjungi, pantai Prigi
juga merupakan pelabuhan nasional, dimana tempat penangkapan ikan terbesar di
pantai selatan pulau Jawa.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Lokasinya berjarak sekitar 48 kilometer di selatan
dari jantung kota Trenggalek. Sekitar 4 kilometer di sepanjang pantai ini terlihat
nyiur melambai. Di seberang teluk, terdapat sebuah bukit yang menghalang laju
ombak.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pantai berpasir putih kecoklatan ini selalu ramai
dikunjungi oleh wisatawan terutama pada hari libur atau akhir pekan. Terdapat
beberapa fasilitas di pantai ini seperti penginapan, rumah makan, warung, cafe,
bumi perkemahan, sarana olahraga, playground.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Selain berenang dan bermain air dan pasir di pantai,
pengunjung bisa mengarungi ombak pantai dengan menggunakan perahu yang bisa
disewa dengan harga sekitar 100 ribu ruiah per perahu, atau kalau dihitung per
kepala 10 ribu/orang.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rata-rata pantai yang terletak di selatan pulau Jawa
memiliki ombak yang cukup tinggi, namun tidak demikian dengan pantai Prigi ini,
ombak yang datang dari laut dihadang oleh beberapa pegunungan yang berada di
kanan kiri pantai sehingga ombaknya relatif kecil.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jalan yang dilalui sebagian besar sudah beraspal
hatmix dengan kondisi baik dan sebagian sedang. Pencapaian dari kota Trenggalek
dan Tulungagung melalui kecamatan Durenan Trenggalek dari Bandung Tulungagung
dengan jarak ±30 km. Jarak dari Bandung ke goa Lowo ± 8k<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">. Setelah sampai pada km 8 masuk goa Lowo, dari
badan jalan menuju lokasi masuk sekitar 200 meter. Jenis transportasi (sepeda
motor, mobil dan bus dapat mencapai lokasi, MPU jenis colt/ bison tersedia
mulai dari simpang tiga Durenan dari terminal kota Trenggalek menggunakan mini
bus kecil jurusan Trenggalek -Durenan – Bandung – Watulimo turun di desa
Watuagung dengan waktu pelayanan transportasi dari pukul 06.00 s.d 17.00 WIB<o:p></o:p></span></div>
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</div>
<div class="MsoNormal">
<a href="http://www.pantai.org/wp-content/uploads/2012/08/pantai-prigi-jawa-timur-9201.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="pantai prigi jawa timur-9201" border="0" height="212" src="http://www.pantai.org/wp-content/uploads/2012/08/pantai-prigi-jawa-timur-9201.jpg" width="320" /></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pantai Prigi merupakan tempat pelelangan dan
pengolahan terbesar di pantai selatan Pulau Jawa, sehingga aktivitas ekonomi di
daerah ini pun meningkat.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di sekitar pantai banyak terdapat warung kecil.
Walaupun keadaannya masih semrawut, Anda yang menyukai makanan khas Jawa bisa
mencicipinya di sini. Beberapa warung bahkan menawarkan cenderamata berupa
hasil karya dari kerang.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di daerah sekitar pantai terdapat berbagai warung
ikan laut bakar yang cukup menggugah selera. Jenis ikan lautnya cukup lengkap
daripada di daerah pegunungan yang tidak dekat dengan laut.<o:p></o:p></span></div>
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<a 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" 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" /></a></div>
<br />
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">Hal lain yang bisa anda temukan di pantai ini adalah
tempat pelelangan ikan, anda akan menemukan pula deretan perahu nelayan yang
lumayan banyak, berlabung dan membongkar tangkapan ikan. Pasar ikan yang
menjadi pemandangan unik dan menambah wawasan anda mengenai kekayaan laut
indonesia. Biasanya pantai dengan aktivitas nelayan terlihat suram dan kurang
menyenangkan, tetapi pemda telah berhasil membuat pantai ini menjadi tujuan
wisata, Prigi memiliki pasir kuning. Pemda Jawa Timur telah mengembangkan
kawasan ini sebagai tempat pelelangan ikan terbesar di pantai selatan pulau
Jawa. Sehingga aktivitas ekonomi di daerah inipun meningkat.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasir putihnya membentang kurang lebih 300 m,
bersantai sambil menikmati sejuknya angin prigi, pantai ini sering dikunjungi
keluarga maupun muda-mudi yang memadu kasih. Tiket masuk per-orang tidak
terlalu mahal, cukup dengan Rp4.000,-/orang.<o:p></o:p></span></div>
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<br /></div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0Trenggalek, Jawa Timur, Indonesia-8.066666699999999 111.70000000000005-8.066666699999999 111.70000000000005 -8.066666699999999 111.70000000000005tag:blogger.com,1999:blog-1078400749019148125.post-33439276237152711582013-10-12T04:04:00.001-07:002013-10-12T04:04:36.694-07:00PANTAI MANDORAK_SUMBAWA BARAT.NTT<div style="background-color: white; font-family: Georgia, Verdana, Arial, serif; font-size: 12px; line-height: 19.953125px; margin-bottom: 0.7em; margin-top: 0.7em; padding: 0px; text-align: justify;">
</div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.pantai.org/wp-content/uploads/2013/08/Tebing-tebing-pantai-mandorak-492d.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><span style="color: black; font-family: inherit;"><img alt="Tebing-tebing pantai mandorak-492d" border="0" height="212" src="http://www.pantai.org/wp-content/uploads/2013/08/Tebing-tebing-pantai-mandorak-492d.jpg" width="320" /></span></a></div>
<div class="MsoNormal">
<span style="font-family: inherit;">Pantai Mandorak
adalah salah satu pantai yang bisa dikatakan sebagai pantai yang “tersembunyi”,
memiliki pesona alam yang sangat indah dan cukup tenang. Mandorak beach
terletak di desa Pero Batang, kecamatan Kodi, kabupaten Sumba Barat Daya, Nusa
Tenggara Timur. Anda bisa menempuh waktu kurang lebih 30 menit dari pero batang
menggunakan kendaraan roda dua maupun roda empat. Mandorak juga dijadikan
wisata diving oleh wisatawan mancanegara. Sayangnya pengelolaan oleh pemda
belum maksimal, resort dan fasilitas lainnya masih dikelolah oleh yayasan watu
mandorak yang merupakan milik wisatawan perancis.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Keelokan tebing
tebing menambah suasana menjadi semakin sejuk, pantai terlihat lebih deNgan
warna toska yang menjadi ciri khas pemandangan pantai ini. Selain itu, terdapat
curug yang biasanya digunakan untuk mandi. Banyak sekali akomodasi di pantai
ini, salah satunya adalah bungalow atau mandorak bunglow.<o:p></o:p></span></div>
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<span style="font-family: inherit;">Pantainya
memiliki hamparan pasir putih yang bersih dan menyala seperti mutiara. Anda
akan kerasan untuk berlama-lama di pantai ini. Penduduk lokal biasanya menaruh
perahunya di dekat pantai sehabis melaut. Menarik perahu besar mereka
berama-ramai agar aman dari gelombang pantai yang bisa menyeret perahu mereka.
Menjelang senja, jangan buru-buru meninggalkan pantai, luangkan waktu sejenak
untuk melihat megahnya pemandangan sunset di pantai mandorak – Nusa tenggara
timur<o:p></o:p></span></div>
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<a href="http://www.pantai.org/wp-content/uploads/2013/08/Salah-satu-pantai-terindah-di-Nusa-Tenggara-Timut-Madorak-20c8.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="Salah satu pantai terindah di Nusa Tenggara Timut-Madorak-20c8" border="0" height="213" src="http://www.pantai.org/wp-content/uploads/2013/08/Salah-satu-pantai-terindah-di-Nusa-Tenggara-Timut-Madorak-20c8.jpg" width="320" /></a><span style="font-family: inherit;">Pantai Mandorak
dapat ditempuh dengan menyewa ojek dari Pero Batang sekitar 30 menit
perjalanan. Mungkin memang pantai ini tidak ada dalam daftar tempat wisata atau
menjadi destinasi bagi pelancong yang berniat menghabiskan waktu untuk
berlibur. Pantai ini benar - benar tersembunyi, susah di capai namun begitu
menakjubkan. Pantainya hanya selebar 50 meter dengan posisinya berada dibalik
tebing yang curam dan dihubungkan dengan laut hanya dengan "pintu"
selebar 3 meter. Untuk mencapainya, saya harus melewati jalan setapak
menggunakan motor dan harus berhenti 1 km sebelum menyentuh pantai ini karena
hanya bisa dicapai dengan berjalan kaki. Berbekal cerita warga sekitar yang
menyebut pantai ini seperti surga, membuat saya terpacu untuk segera mencapai
lokasi ini. Dan benar saja, saya dibuat tercengang dengan keindahannya. Pasir
putih yang menyala seperti mutiara, deru ombak pecah, dan pemandangan yang luar
biasa indahnya membuat saya enggan untuk beranjak dari pantai ini. Sayang
pantai seindah ini tidak dikenal oleh masyarakat luas, malah warga asing yang
memperhatikan dengan membangun resort diatas pantai ini. Warga sekitar biasa
memanfaatkan pantai ini untuk menaruh perahunya setelah selesai mencari ikan di
laut. Mereka bergotong royok menarik kapal hingga ke lokasi yang aman dari
pasar air laut sehingga kapal tidak terseret gelombang. Pantai ini seperti
surga kecil yang susah untuk ditemukan, terbersit keinginan dari hati, biarlah
surga - surga kecil ini menjadi hadiah bagi setiap orang yang berpetualang di
alam Indonesia. Alam yang kaya raya!<o:p></o:p></span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-91847395415653423302013-10-11T20:53:00.002-07:002013-10-11T20:53:38.042-07:00PANTAI LAKEY_BIMA<h3 class="h3-blue" style="background-color: white; border-bottom-color: rgb(83, 133, 196); border-bottom-style: dotted; border-bottom-width: 2px; font-size: 18px; margin: 10px 0px 5px; padding: 0px;">
<span style="color: orange; font-family: Verdana, sans-serif;">Tentang Pantai Lakey</span></h3>
<img alt="Pantai Lakey" class="floatright " src="http://img2.utiket.com/images/uploads/tpimages/Pantai-Lakey.jpg" style="background-color: white; border: 0px !important; color: #1a0303; float: right; font-size: 13px; margin: 3px 0px 3px 10px;" width="300" /><br />
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<span style="font-family: Verdana, sans-serif;">Dompu, sebuah Kabupaten yang menawarkan berbagai macam wisata mulai dari wisata budaya, alam hingga bahari. Salah satu wisata yang cukup dikenal terutama bagi kalangan peselancar dunia yakni Pantai Lakey. Siapa yang menyangka bahwa di salah satu kabupaten di daerah Bima ini memiliki potensi wisata bahari yang mendunia. Memang potensi wisata Pantai Lakey ini belum banyak dikenal oleh wisatawan domestik, mungkin karena pantai ini jarang sekali dikunjungi atau akses ke lokasi yang agak sedikit susah yang membuat lokasi ini tidak begitu dikenal.</span></div>
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<span style="font-family: Verdana, sans-serif;">Namun bagi para peselancar dunia, Pantai Lakey merupakan salah satu tujuan wisata yang wajib dikunjungi. Berbagai event surfing berskala internasional rutin diselenggarakan di pantai ini. Pantai yang terletak di Kecamatan Hu’u, Kabupaten Dompu, Provinsi Nusa Tenggara Barat ini memang menjadi salah satu tempat yang wajib dikunjungi bagi para wisatawan yang memiliki hobby berselancar. Hampir setiap wisatawan yang datang berkunjung ke pantai ini mengatakan bahwa Pantai Lakey merupakan salah satu tempat wisata surfing terbaik di dunia. Salah satu yang menarik pengunjung datang kepantai ini adalah deburan ombaknya yang memiliki karakteristik atau jenis sendiri-sendiri.</span></div>
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<span style="font-family: Verdana, sans-serif;">Karakteristik yang berbeda-beda menunjukkan tingkat kesulitan dari ombak tersebut. Karakteristik tersebut dibagi menjadi 4 jenis:</span></div>
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<span style="font-family: Verdana, sans-serif;">- Nangas: jenis ombak yang berbentuk mendatar.</span></div>
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<span style="font-family: Verdana, sans-serif;">- Lakey Peak : merupakan jenis ombak yang paling menantang dengan bentuk terowongan panjang pada bagian kiri, dan berupa gulungan ombak yang sempurna untuk berselancar pada bagian kanannya.</span></div>
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<span style="font-family: Verdana, sans-serif;">- Lakey Pipe: seperti namanya Pipe yang berarti Pipa. Ombak dengan jenis Lakey Pipe adalah ombak yang berbentuk menyerupai pipa. Ombak ini juga dapat ditemui di Hawaii.</span></div>
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<span style="font-family: Verdana, sans-serif;">- Periscope: sesuai dengan namanya juga, ombak ini adalah jenis ombak yang bergulung menyerupai teropong, dimana para peselancar saat meliuk di dalamnya seolah-olah berada di dalam sebuah teropong.</span></div>
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<a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcT_1Ih3tO7xDg64JAahtMHIIsog0SoWGP8LeMKtnBD0Wrnr_dq3sQ" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Verdana, sans-serif;"><img border="0" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcT_1Ih3tO7xDg64JAahtMHIIsog0SoWGP8LeMKtnBD0Wrnr_dq3sQ" /></span></a><span style="font-family: Verdana, sans-serif;">Keunikan lain dari pantai ini adalah ombak di pantai ini tidak menyapu ke arah kanan seperti umumnya, namun menyapu ke arah kiri. Hal tersebut membuat ombak di Pantai Lakey dijuluki ombak kidal. Untuk ketinggian ombaknya sendiri dalam kondisi normal dapat mencapai ketinggian antara 1,5 meter hingga 3 meter dengan kedalaman mencapai 4 meter dan deburan ombaknya berjarak 150 meter dari pasang surut air. Mungkin inilah yang menjadikan Pantai Lakey menjadi salah satu tujuan wisata para surfer dunia. Dari data yang ada, kunjungan wisatawan ke Pantai Lakey mencapai puncaknya pada bulan April-Mei. Tercatat bahwa pada bulan tersebut terdapat sekitar 300 wisatawan per hari yang berkunjung ke pantai ini.</span></div>
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<span style="color: orange; font-family: Verdana, sans-serif; font-size: large;">Waktu yang pas untuk berkunjung</span><br />
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<span style="font-family: Verdana, sans-serif;">Bulan April hingga Oktober adalah saat terbaik mengunjungi pantai ini, terutama puncak kunjungan terjadi pada bulan April-Mei. Pada saat-saat tersebut, pantai ini akan dikunjungi sekira 300 wisatawan asing yang menghabiskan waktu hingga berminggu-minggu atau bahkan berbulan-bulan tinggal di sana. Keindahan alam dan ombak yang menantang memang sangat menarik untuk dikunjungi oleh para peselancar.</span></div>
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<span style="font-family: Verdana, sans-serif;">Kegiatan utama yang dapat dilakukan di pantai yang berjarak tempuh sekira 30 menit sampai 1 jam dari Kota Dompu ini adalah tentu saja berselancar (<em>surfing</em>).<em>Surfing, wind surfing</em>, atau <em>kite surfing</em> adalah beberapa pilihan jenis kegiatan yang dapat Anda saksikan atau jajal setibanya di pulau yang biasanya menjadi jalur menuju Kota Bima, lokasi tempat <strong><a href="http://indonesia.travel/id/destination/709/gunung-tambora" style="color: #31859f; text-decoration: none;" target="_blank">Gunung Tambora</a></strong> berada.</span></div>
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<span style="font-family: Verdana, sans-serif;">Selain <em>surfing</em>, Anda dapat juga berenang di lepas pantai, namun yak terdapat di sekitaran pantai. Akan tetapi, air lautnya yang bening dan keberadaan terumbu karang memungkinkan Anda untuk melakukan kegiatan<em>snorkeling</em>.</span></div>
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<span style="font-family: Verdana, sans-serif;"> khendaknya berhati-hati mengingat ombaknya cukup garang. Batu karang berbahaya juga ban</span></div>
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<span style="font-family: Verdana, sans-serif;">Jika sudah bosan berselancar atau berenang, tak jauh dari garis Pantai Lakey, terdapat pula goa peninggalan Jepang yang letaknya di atas bukit menghadap langsung ke pantai. Dari atas bukit ini, pemandangan pantai sungguh memesona. Ada pula <strong>Situs Nangasia</strong> yang konon diperkirakan telah ada sejak tahun 4.500 sebelum Masehi; situs bersejarah yang menandai bahwa telah ada peradaban yang maju di wilayah Dompu.</span></div>
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<span style="font-family: Verdana, sans-serif;">Anda dapat pula melakukan perjalanan mengarungi perairan sekitar Pantai Lakey dengan menggunakan perahu sewaan. Kegiatan memancing dari perahu cukup menarik dilakukan. Jika beruntung, saat pesiar dengan perahu ini Anda mungkin akan melihat atraksi lumba-lumba yang kebetulan melintas.</span></div>
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<span style="font-family: Verdana, sans-serif;">Tepatnya di seberang Pantai Lakey, terdapat pula sebuah pantai yang berpasir kehitam-hitaman. Pantai ini bernama <strong>Pantai Ria</strong>; Anda dapat pula mampir ke sana dan menikmati pemandangan alam dari sudut yang berbeda. Untuk melakukan pesiar dengan perahu sebaiknya dimulai sejak pagi sebelum Matahari terlalu terik dan ombak belum terlalu garang dan tinggi.</span></div>
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<span style="font-family: Verdana, sans-serif;">Saat sore menjelang, menyaksikan Matahari tenggelam akan menjadi semacam kemewahan yang ditawarkan alam sebelum menutup hari. Air laut akan surut dan biasanya akan tampak penduduk lokal sed</span></div>
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<span style="font-family: Verdana, sans-serif;"><span style="color: orange;">Akses ke Pantai Lakey</span><span style="color: #173e80;"><img alt="transport" class="floatleft" src="http://www.utiket.com/images/bus-icon2.png" style="border: 0px !important; float: left; height: 17px; margin: 0px 15px 10px 0px;" /></span></span></h3>
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<span style="font-family: Verdana, sans-serif;">Dari bandara Sultan Muhammad Salahuddin, Bima dapat menyewa kendaraan dengan tarif mulai dari Rp 600.000 atau dapat juga menggunakan kendaraan umum berupa bis menuju Dompu dengan tarif sekitar Rp 50.000 sampai di Terminal Ginte. Sesampainya di Terminal Ginte, wisatawan melanjutkan perjalanan dengan menggunakan kendaraan umum berupa bemo kota dengan tarif antara Rp 200.000-Rp 300.000 sampai ke Pantai Lakey dengan waktu tempuh sekitar 2 jam. Jika ingin menginap di Pantai Lakey, terdapat homestay yang bisa disewa dengan tarif sewa kamar mulai dari Rp. 100.000 per malam.</span></div>
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<a href="http://www.utiket.com/"><span style="font-family: Verdana, sans-serif;">http://www.utiket.com</span></a></div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-31436832412687035752013-10-11T20:22:00.000-07:002013-10-11T20:47:59.829-07:00PANTAI ATAPUPU__ATAMBUA.BELU.NTT<div style="background-color: white; font-family: verdana, helvetica, arial, sans-serif;">
<span style="color: orange;">tentang pantai Atapupu</span></div>
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<a href="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcSCxR71me9gGjs_xH7W7qOFlgGRof9N-JQ5makIuAyOgUMtk7zP" imageanchor="1" style="clear: left; float: left; font-family: verdana, helvetica, arial, sans-serif; margin-bottom: 1em; margin-right: 1em;"><img border="0" src="https://encrypted-tbn3.gstatic.com/images?q=tbn:ANd9GcSCxR71me9gGjs_xH7W7qOFlgGRof9N-JQ5makIuAyOgUMtk7zP" /></a><span style="font-family: Trebuchet MS, sans-serif;">Atambua merupakan kecamatan sekaligus ibukota Kabupaten Belu, Provinsi Nusa Tenggara Timur. Kota ini juga menjadi pintu gerbang untuk menuju negara Timor Leste karena kota ini memang berbatasan dengan Timor Leste. Perbatasan tersebut berada di Desa Motaain yang berjarak sekitar 30 km dari kota Atambua. Jika berencana mengunjungi perbatan Indonesia-Timor Leste dari Atambua, maka sepanjang perjalanan kita dapat melihat pemandangan sebuah pantai yang indah, yaitu Pantai Atapupu.</span></div>
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<span style="font-family: Trebuchet MS, sans-serif;">Pantai Atapupu biasa juga disebut dengan nama Pantai Sukaerlaran atau Pantai Pasir Putih. Disebut dengan nama Pantai Pasir Putih karena memang pantai ini memiliki hamparan pasir putih. Selain itu, keadaan alam di pantai ini masih sangat alami dan belum terjamah oleh tangan-tangan jahil. Pantai yang bersih ini memiliki air laut sangat bening dan jernih dengan topografi pantainya yang datar dan dangkal sehingga aman bagi kita untuk bermain air sepuasnya di sini.</span></div>
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<span style="font-family: Trebuchet MS, sans-serif;">Pengunjung pantai ini kebanyakan adalah warga lokal saja karena memang pantai ini belum banyak dikenal oleh para wisatawan. Selain warga lokal, pantai ini juga dikunjungi oleh warga negara Timor Leste yang menuju ke Atambua. Untuk memasuki Pantai Atapupu dikenakan biaya sebesar Rp. 5.000 per orang. Pada sore hari, pantai ini ramai dikunjungi oleh para anak muda.</span></div>
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<span style="font-family: Trebuchet MS, sans-serif;">Jika berada di pantai ini pada tengah hari, kita akan mendapati para nelayan yang sedang kembali dari melaut. Mereka akan menawarkan hasil tangkapan ikannya kepada para pengunjung pantai. Kita bisa membelinya. Harga yang ditawarkan oleh nelayan-nelayan ini lebih murah dan tentunya lebih segar. Panorama sunset di Pantai Atapupu merupakan pemandangan menakjubkan yang bisa kita saksikan saat berada di sini.</span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"><span style="color: orange;">Akses ke Pantai Atapupu</span><span style="color: #173e80;"><img alt="transport" class="floatleft" src="http://www.utiket.com/images/bus-icon2.png" style="border: 0px !important; float: left; height: 17px; margin: 0px 15px 10px 0px;" /></span></span></h3>
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<span style="font-family: Trebuchet MS, sans-serif;">Letak Pantai Atapupu sangat mudah dijangkau karena berada di jalur utama jalan raya Atambua-Timor Leste. Kita bisa menggunakan kendaraan bermotor dari pusat kota Atambua untuk menuju ke Pantai Atapupu. Waktu tempuh yang diperlukan untuk sampai ke pantai ini adalah sekitar satu jam.</span><br />
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<a href="http://www.utiket.com/">http://www.utiket.com</a></div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-36693129697055160872013-02-06T13:16:00.001-08:002013-02-08T05:03:38.644-08:00PANTAI PASIR PADI - BALITUNG <div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"> PASIR PADI BEACH</span></div>
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<a href="http://1.bp.blogspot.com/-lk7wy_uiRVs/URLHFd9z_lI/AAAAAAAAAUM/UqxNn6Hx8AY/s1600/pasirpadi8.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="473" src="http://1.bp.blogspot.com/-lk7wy_uiRVs/URLHFd9z_lI/AAAAAAAAAUM/UqxNn6Hx8AY/s640/pasirpadi8.jpg" width="640" /></span></a></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Pantai Pasir Padi berjarak 7 Km dari Pangkalpinang ibu kota
Provinsi Kepulauan Bangka Belitung. Pantai Pasir Padi ini merupakan
satu-satunya kawasan wisata paling ramai yang dikunjungi masyarakat kota
Pangkalpinang. Pantai Pasir Padi memiliki karakteristik pantai berpasir putih
dengan laut biru tenang. di pantai ini sinar pagi sang surya memancar indah
setiap hari, sehingga banyak wisatawan baik dari daerah sekitar, dari berbagai
daerah diluar pulau Bangka, bahkan dari mancanegara, mengunjungi pantai pasir padi.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Keunikan Pantai Pasir Padi yang memiliki garis pantai
sepanjang 100 hingga 300 m adalah ombak yang tenang dan kontur pasir yang
padat, putih dan halus. Oleh sebab itu, pantai ini nyaman untuk pejalan kaki
bahkan dapat di lalui oleh kendaraan bermotor roda empat maupun roda dua.<o:p></o:p></span></div>
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<a href="http://1.bp.blogspot.com/-kM62uMgXkZA/URLHD21Cu5I/AAAAAAAAAT4/o9-eCi0VauU/s1600/images+%25286%2529.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="476" src="http://1.bp.blogspot.com/-kM62uMgXkZA/URLHD21Cu5I/AAAAAAAAAT4/o9-eCi0VauU/s640/images+%25286%2529.jpg" width="640" /></span></a></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Pantai yang mempunyai pemandangan alam yang sangat indah ini
berada tidak jauh dari Pulau Punan, yang dapat dikunjungi dengan berjalan kaki
ketika air laut surut. Selain itu, juga terdapat Pulau Semujur dan Pulau
Panjang yang berada sekitar 2,5 Km di perairan Pasir Padi.<o:p></o:p></span></div>
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<a href="http://4.bp.blogspot.com/-Iyqpwk_NXsk/URLHD1G1cTI/AAAAAAAAAT0/YVOGW059jDo/s1600/images+%25287%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"></span></a><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Pantai kunjungan wisata yang paling digemari oleh semua
tingkat usia ini sangat nyaman untuk mandi atau berjemur, karena kehangatan air
lautnya, dan ketenangan ombaknya. Banyak kelompok pengunjung yang sengaja
datang untuk bermain bola kaki di pantai. Bagi pemuda yang mempunyai sifat
dinamis pantai ini merupakan surga untuk mengadu ketangkasan dan kecepatan
bersepeda motor. Bahkan Ikatan Motor Indonesia (IMI) sering menggelar balapan
sepeda motor, sebagai penyaluran jiwa dinamis anak-anak muda penggemar
kebut-kebutan di jalan raya. Menjelang senja banyak pengunjung datang sekedar
untuk menikmati udara sore dan menyaksikan kemeriahan Pantai Pasir Padi. Pantai
Pasir Padi sering menjadi tempat penyelenggara acara keagamaan seperti pechun
dan acara-acara lainnya.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Untuk menunjang sektor pariwisata Pantai Pasir Padi,
sejumlah akomodasi yang berupa hotel berbintang, dengan fasilitas lengkap,
seperti restoran, dan ruang konferensi, pameran dan lain-lain, tersedia. Selain
itu warung-warung tradisional yang menyajikan berbagai hidangan laut menambah
variasi akomodasi pantai itu.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><o:p> </o:p>Wisata ke pantai, tentu yang dicari adalah air dan deburan
ombak. Namun, di Pangkalpinang, Bangka Belitung, ada Pantai Pasir Padi yang
tetap cantik saat surut. Panoramanya sangat mengagumkan.</span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Tidak ada habisnya bila Anda ingin mengeksplor keindahan
alam yang ditawarkan oleh Pulau Bangka Belitung. Salah satu sudut yang ingin
saya bagi kali ini adalah keindahan Pantai Pasir Padi saat surut.<o:p></o:p></span></div>
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<a href="http://4.bp.blogspot.com/-Iyqpwk_NXsk/URLHD1G1cTI/AAAAAAAAAT0/YVOGW059jDo/s1600/images+%25287%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="238" src="http://4.bp.blogspot.com/-Iyqpwk_NXsk/URLHD1G1cTI/AAAAAAAAAT0/YVOGW059jDo/s320/images+%25287%2529.jpg" width="320" /></a><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Mungkin tidak terbayangkan sebelumnya, apabila Anda sudah
melihat fenomena pantai yang terjadi secara alami di sini. Pada hari itu, saya
berkunjung ke Pasir Padi Bangka untuk pertama kali. Beruntung, cuaca tidak
cerah dan tidak juga mendung.<o:p></o:p></span></div>
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<a href="http://4.bp.blogspot.com/-6gK-Xvsub1Y/URLHEM5s5WI/AAAAAAAAAT8/jwBG5L83us8/s1600/pasir-padi-ok.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" height="240" src="http://4.bp.blogspot.com/-6gK-Xvsub1Y/URLHEM5s5WI/AAAAAAAAAT8/jwBG5L83us8/s320/pasir-padi-ok.jpg" width="320" /></a></div>
<a href="http://4.bp.blogspot.com/-6gK-Xvsub1Y/URLHEM5s5WI/AAAAAAAAAT8/jwBG5L83us8/s1600/pasir-padi-ok.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"></span></a><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Hal pertama yang saya lakukan adalah bersantap siang sambil
menikmati angin pantai yang memanjakan. Benar sekali, pantai ini pas untuk Anda
yang ingin berlibur ke suatu tempat saat bukan musim liburan. Apalagi buat
traveler yang menyukai ketenangan seperti saya.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Ketika saya berkunjung ke sana, cuaca mendung dan sedikitnya
wisatawan yang datang, membuat saya senang karena bisa menikmati pantai tanpa
ada suasana ramai. Selain itu, belum banyak terdapat restoran di sini dan dari
segi harga makanan juga tidak terlalu mahal.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Selesai bersantap siang di salah satu restoran pinggir
pantai, tanpa pikir panjang saya langsung berlari ke arah pantai. Selain cuaca
yang tidak terlalu panas, saya melihat Pantai Pasir Padi sedikit surut dan
lama-lama semakin surut.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Ada yang unik ketika saya melihat pantai yang semakin surut
itu. Ternyata surutnya air pantai membuat saya bisa berada hampir di bagian
dalam bibir pantai. Indah sekali. Saya seperti sedang berada di satu pulau
kecil, pinggir pantai. Beruntungnya, saya bisa merasakan, melihat, dan
mengagumi eksotisnya Pantai Pasir Padi saat surut. Jangankan wisatawan, saat
surut mobil juga bisa masuk dan berjalan di bibir pantai.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Menikmati liburan di pantai bukan saja berharap pada cuaca
cerah bukan? Mendung juga bisa jadi pemandangan indah nan eksotis, khususnya di
Pantai Pasir Padi. Apalagi kondisi pantai yang seolah mengering. Menakjubkan!<o:p></o:p></span></div>
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<br />
http://www.visitbangkabelitung.com</div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-68438264216674199582013-02-06T13:02:00.000-08:002013-10-12T05:16:39.766-07:00How Companies Set Their Dividend-Payout Ratios<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">How Companies Set Their Dividend-Payout
Ratios<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Perkenalan</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> <o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Sebagian besar literature teori keuangan
untuk dividen berkonsentrasi <br />
dengan pertanyaan: Haruskah perusahaan membayar dividen? Atau, alternatifnya,
manajemen dapat mempengaruhi harga saham mereka dengan pilihan kebijakan
dividen mereka? Kesan negatif dari literatur
ini adalah tidak ada kebijakan dividen yang baik untuk sebuah
perusahaan. Dinyatakan dalam waktu yang kuat, ada kesamaan-kesamaan yang menjadi
alasan buruk mengapa suatu kebijakan
tidak sebaik yang lain, atau mengapa perusahaan harus membayar semua
dividen.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Kesimpulan dasar penelitian
ini terbagi ke dalam dua pertimbangan . Pertama, logika pada pasar modal
”sempurna” __di mana ada asumsi menjadi tidak ada biaya pembelian atau penerbitan
sekuritas, tidak ada pajak, tidak ada “efek informasi” dari dividen, dan tidak
ada pertentangan/konflik bunga antara manajer-manajer perusahaan dan pemegang
sekuritas.__mempertahankan bahwa sebuah kebijakan dividen perusahaan tidak
akan mempengaruhi nilai pasar. Kedua,
membuktikan saran-saran fakta bahwa logika ini bisa diperluas ke”dunia nyata”
dengan menunjukkan tinggi dan rendahnya dividen saham tidak menyajikan kepada
investor dengan return yang berbeda secara sistematis.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Pada artikel ini, yang mana didasarkan pada
sebuah studi yang lengkap tahun kemarin, saya akan menunjukkakan sebuah
pendapat teorikal mengapa kebijakan dividen mungkin menjadi masalah untuk
perusahaan, dan beberapa bukti empiris menyatakan bahwa ini salah. Dengan
demikian, saya membuat sedikit pendekatan pada pertanyaan dividen yang telah
dipelajari. Pelajaran saya tidak pernah secara langsung menunjukkan isu apakah
perusahaan harus membayar dividen. Saya tidak pernah melakukan penelitian untuk
mengukur pengaruh dari kebijakan dividen alternatif pada harga, pengembalian saham. Bahkan, saya
memulai dengan mengenali pembayaran dividen perusahaan-perusahaan sukses,
dan banyak kedudukan dari pemimpin menganggap keputusan dividen sebagai
suatu hal yang penting.Selain itu, menekan laporan dividen secara teratur , menggembar-gemborkan
perubahan signifikan. Karena ini tidak sebijaksana sifat seperti perilaku keras
hati semata-mata kepada “secara irasional”
pada investor dan manajemen, pekerjaan saya diam-diam mengasumsikan bahwa ada alasan yang tepat
bagi perusahaan untuk membayar deviden, dan untuk para investor untuk membayar perhatian untuk pengumuman
deviden.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Studi saya dimulai dengan observasi bahwa
persentase pembagian laba sebagai
deviden ( rasio pembayaran deviden) di antara sekian banyak perusahaan, dan
kemudian digunakan untuk menjawab rangkaian pertanyaan: Apakah ada beberapa karakteristik keuangan
yang teridentifikasi sehingga dapat dibedakan dengan jelas
perusahaan-perusahaan yang membayar dividen tinggi dari itu yang mana dapat
dipilih untuk membayar dengan porsi yang lebih kecil dari laba mereka? Jika iya, Apakah itu
perbedaan utama karakteristik yang mempengaruhi
pemilihan kebijakan dividen oleh manajemen? Atau mungkin mereka
menunjukkan pertimbangan mendasar lain yang mana memberikan pengaruh pada
keputusan dividen perusahaan?<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Setelah mengidentifikasi beberapa faktor
penentu penting yang potensial dari rasio pembayaran dividen, studi saya
berlanjut untuk mengukur secara statistik “kekuatan jelas” pada setiap variable
bunga. Dasar dari pengujian ini, yang
mana mengungkapkan pola konsisten atau
sesuai secara jujur perilaku dividen aktual pada perusahaan-perusahaan
Amerika, saya manawarkan sebuah teori atau
“model” yang mendeskripsikan sebuah interaksi tekanan pasar dan
pertimbangan manajerial sadar yang muncul membentuk kebijakan deviden
perusahaan. <br />
Tujuan dari artikel ini,
kemudian, berhubungan secara singkat dengan pemikiran/pertimbangan.,
metode-metode, dan hasil penyelidikan studi saya saat ini. Sebelum mendeskripsikan
pengujian saya, bagaimanapun juga, saya ingin memberikan ulasan singkat studi
-studi lain yang telah mencoba untuk menjelaskan perbedaan-perbedaan kebijakan
deviden tiap perusahaan.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Penelitian-penelitian
yang Ada</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Beberapa penelitian telah membuktikan
kebenaran pendapat bahwa perusahaan mengharuskan jumlah modal
yang besar untuk investasi dan ekspansi wajar untuk memilih rasio
pembayaran deviden rendah. Di antara yang paling penting ada sebuah penelitian
oleh Robert Higgins di University of Washington,
yang mengatakan bahwa menggunakan dana
yang lebih besar mempunyai pengaruh negatif terhadap tingkat deviden. Percuma jika sebuah perusahaan mampu mendanai
semua investasi baru dengan laba ditahan, rasio pembayaran deviden yang lebih
besar artinya membutuhkan lebih banyak pendanaan eksternal. Biaya flotasi
khususnya untuk yang lebih kecil, beresiko dan penurunan kedudukan perusahaan,
dapat diberlakukan sebagai alat untuk menghindari kenaikan deviden.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Kedua faktor yang berhubungan, juga mendukung
penelitian Higgins, yaitu tingkat pendanaan hutang perusahaan. Sebuah penelitian oleh George McCabe dari University of Nabraska,
menunjukkan bahwa hutang jangka panjang baru mempunyai pengaruh negative
terhadap jumlah deviden yang dibayar. Untuk lebih tinggi pengungkit perusahaan,
deviden yang lebih tinggi dapat dilihat
oleh beberapa manajemen sebagai peningkatan biaya tetap mereka. Seperti itu
perusahaan, oleh sebab itu, mungkin disengaja untuk menahan pembayaran lebih
rendah untuk menghindari kemungkinan menghilangkan atau memberikan deviden.
Dengan alasan yang sama, perusahaan-perusahaan dengan risiko operasi, dan
mengurangi stabilitas atau prediksi laba operasi, mungkin juga memilih rasio pembayaran
deviden lebih rendah.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Penelitian oleh McCabe, berlanjut dengan
penelitian lain oleh Allen Michel, dan oleh tim dari Phoebus Drymesdan Mordecal
Kurz, menunjukkan bukti bahwa sebuah industri perusahaan mungkin penting
menetapkan rasio pembayaran deviden ini. Penelitian oleh Higgins tersebut,
bagaimanapun juga, telah gagal untuk menemukan beberapa efek kosisten dari
industri pada kebijakan deviden perusahaan.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tiga faktor yang telah dibahas di atas, telah
mengantisipasi pertumbuhan dan investasi, tingginya tingkat sebuah pengungkit
keuangan, dan tingginya tingkat sebuah
risiko bisnis, adalah semua kemungkinan alasan penting mengapa perusahaan
boleh membatasi pembayaran deviden. Jika
manajemen perusahaan mendasarkan
kebijakan deviden hanya pada faktor ini, keputusan deviden ini akan menjadi keputusan yang gagal (tidak
melunasi hutang), sebuah masalah
perhitungan kebutuhan perusahaan untuk pendanaan masa depan berkaitan dengan
tingkat dan perubahan laba di masa depan. Pembayaran deviden, dalam hal ini,
mungkin menjadi variable/faktor pasif,
hasil akhir dari “sisa” kebijakan investasi perusahaan. Apa yang hilang dari
riset yang ada adalah alasan alasan
positif untuk membayar deviden lebih
tinggi. <o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Biaya agensi dari ekuitas : dasar pemikiran
untuk dividen perusahaan<o:p></o:p></span></b></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dalam hal ini terdapat pertanyaan mengenai apakah pembayaran dividen
memiliki efek positif bagi investor dimana akan menyebabkan
perusahaan-perusahaan untuk meningkatkan rasio pembayaran dividen mereka? Tanpa
melibatkan diri dalam perdebatan atas efek dari
informasi dividen terhadap harga saham. Michael Rozeff akan menawarkan
apa saja yang dipikir merupakan penjelasan yang masuk akal mengapa beberapa
perusahaan memilih untuk membayar dengan persentase yang lebih tinggi dari
pendapatan mereka serta labih tinggi jika dibandingkan dengan perusahaan lain
yang sejenis.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Seperti yang telah ditunjukkan oleh Modigliani-Miller, bahwa dalam
kondisi pasar sempurna tidak ada alasan yang baik untuk manajemen perusahaan
lebih memilih satu kebijakan dividen karena perbedaan kebijakan dividen tidak
akan mempengaruhi nilai perusahaan. Dalam studinya, Michael Rozeff mencoba
untuk mengambil langkah diluar teori dividen tidak relevan dengan menanyakan
apakah ada pasar tidak sempurna yang bisa merangsang permintaan dividen oleh
investor.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Salah satu asumsi dari proposisi Modigliani-Miller dan keuangan modern
adalah bahwa kepentingan manajemen dan pemegang saham merupakan hal yang wajar
jika tidak dipisahkan. Oleh karena itu, manajemen perusahaan diasumsikan
bertindak untuk memaksimalkan kekayaan pemegang saham. Hal ini pada gilirannya
akan menunjukkan bahwa nilai perusahaan dengan kepemilikan beragam tidak akan
berbeda dengan perusahaan yang dimiliki dan dijalankan terutama oleh orang
dalam.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Ada dua mekanisme pasar yang mendukung asumsi ini. Yang pertama, pasar
untuk “pengendalian perusahaan” harus memastikan bahwa perusahaan yang tidak
sedang dijalankan untuk memaksimalkan kekayaan pemegang saham (akibatnya
perusahaan menjual dengan nila ipasar lebih rendah dari biasanya) akan menarik
perhatian untuk mengambil alih penawaran oleh manajemen yang lebih efisien. Dan
yang kedua, pasar tenaga kerja yang kompetitif dari para manajer perusahaan
juga harus dilakukan sehingga manajer yang tidak bertindak dalam kepentingan
pemegang saham akan diganti. Jika kedua pasar tersebut berfugsi dengan
sempurna, tanpa ada biaya, struktur kepemilikan perusahaan tidak akan menjadi
perhatian penting perusahaan. Ada beberapa alasan yang baik, namun, untuk
mempercayai bahwa ketidaksempurnaan mekanisme pasar mungkin signifikan.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tantangan yang paling kuat untuk asumsi standar literatur keuangan
modern telah datang dari argumen mengenai biaya agensi oleh Michael Jensen dan
William Meckling. Dalam sebuah artikel yang diterbitkan pada tahun 1976, yang
berjudul “theory of the firm : managerial behavior, agency costs, and ownership
structure”, Jensen dan Meckling berpendapat bahwa pemisahan kepemilikan dan
pengawasan dapat menjelaskan banyak perilaku perusahaan yang tidak rasional
dalam pasar sempurna. Lebih tepatnya mereka berpendapat bahwa biaya agensi datang
dari konflik kepentingan antara manajer dengan pemegang saham. Yakni biaya
agensi muncul setiap kali manajer (sebagai pemilik) menjual kepemilikan saham
mereka untuk pemegang saham (eksternal) yang tidak memiliki suara dalam
manajemen. Ukuran dari biaya agensi ini adalah perbedaan antara nilai pasar
perusahaan ketika 100% dimiliki oleh manajemen dengan perusahaan bila kurang
dari 100% dikelola oleh pemilik.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Selanjutnya, apakah biaya agensi harus berkaitan dengan kebijakan
deviden? Meskipun Jensen dan Meckling tidak mengeksplorasi implikasi dari biaya
agensi terhadap kebijakan dividen, mereka menunjukkan bahwa manajer perusahaan
mengambil tindakan yang dirancang untuk meminimalisir biaya implisit terkait
dengan pemisahan kepemilikan dan pengawasan. Tindakan ini meliputi fungsi
mengenai kegiatan perusahaan, pembentukan fungsi pengawasan dan pengendalian
oleh dewan direksi, penerimaan persyaratan dalam perjanjian pinjaman dimana
secara kontraktual hal tersebut membatasi kekuatan pengambilan keputusan
manajemen, dan strukturisasi kontrak kompensasi insentif untuk membawa
kepentingan manajer dan pemegang saham ke dalam harmoni yang lebih dekat.
Fungsi dari perjanjian, pengawasan dan pengauditan yakni untuk membantu
mengontrol perilaku manajemen, sehingga mengurangi konflik potensial antara
manajer dan pemegang sekuritas. Hal ini perlu dipertimbangkan jika biaya untuk
melaksanakan fungsi-fungsi tersebut lebih dari peningkatan nilai perusahaan
dengan kepemilikan luar subtansial.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Pendapat dari Michael Rozeff adalah bahwa pembayaran dividen menjalankan
fungsi yang sama dengan perjanjian dan pengawasan yang sudah dijelaskan
sebelumnya. Dalam proses memberikan informasi tambahan kepada investor mengenai
tindakan dan tujuan manajemen, pembagian dividen dapat mengurangi biaya agensi
terkait dengan kepemilikan eksternal.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Analisis kebijakan dividen mengasumsikan bahwa dividen yang dibayarkan
kepada pemegang saham akan digantikan oleh isu-isu baru untuk membiayai
investasi yang sudah ada dan investasi
masa depan. Dalam studinya, Michael Rozeff mengasumsikan bahwa pemegang saham
menyadari bahwa perusahaan membiayai dividen dengan penawaran baru dengan biaya
tinggi. Namun demikian, mereka merasa bahwa proses ini diperlukan karena mereka
dapat mengamati syarat-syarat yang menjadikan munculnya pendanaan baru. Selain
itu, sangat dimungkinkan bahwa pemberi pinjaman tidak akan memberikan dana
kecuali mereka memperoleh informasi baru mengenai kegunaan dana tersebut,
pemegang saham saat ini dapat memperoleh informasi baru mengenai tujuan
manajemen melalui proses ini.<o:p></o:p></span></div>
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<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Alternatif lain untuk proses ini diakui secara tidak langsung dimana
pemegang saham belajar mengevaluasi pasar dari program investasi perusahaan
yakni manajemen yang mempertahankan modal investasi dan memberikan informasi setara
kepada pemilik dengan menggunakan cara lebih langsung – penyajian analisis
sekuritas, deklarasi kebijakan, surat pemegang saham, dan sebagainya. Dia
menduga bagaimanapun juga menginformasikan kepada pemegang saham dengan cara
alternatif ini mungkin tidak meyakinkan dan efektif sebagai informasi yang
diberikan oleh proses pembayaran dividen dan kemudian mendapatkan dana kembali
melalui penawaran pasar.<o:p></o:p></span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sebuah
Model untuk</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Prosess</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan Deviden<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
literatur tentang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">keuangan
yang ada</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">sampai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">saat</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> i</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ni, beberapa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">berisi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">percobaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tentang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bagaimana</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menggabungkan
faktor – faktor yang kecil</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menjadi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">sebuah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">logika</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tentang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bentuk
atau model dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bagaimana</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menentukan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kebijakan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden.Dua teori yang paling berguna</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dalam</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pendekatannya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> t</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">erhadap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">penawaran
yang ditulis</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">alam study
klasik John</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Litner dan study Higgins. Berdasarkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kesimpulannya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dalam</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">serangkaian
interview dengan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">beberapa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">manajer</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pada</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tahun 1950an, Litner</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">berpendapat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bahwa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan
rata- rata menentukan rasio target. Tapi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">karena</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">management bersikeras</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">enggan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">memotong</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden, target rasio tidak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dijaga</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">secara</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> k</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">etat, tetap</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">i </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">hanya</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> d</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">igunakan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">sebagai</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tuntunan yang kasar(penggunaan)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.Jika</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bersi keras</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> u</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ntuk</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">embayarkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">di
luar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">persentase target dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pendapatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">setiap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tahunnya, lalu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk </span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> tahun</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-tahun</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> b</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">erikutnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ketika</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">terjadi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">penurunan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pendapatan, akan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">memerlukan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pemotongan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tingkat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden
yang dibagikan. Untuk</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> m</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">enghindari</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> k</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">emungkinan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ini
,tingkat</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> p</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">embagian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">hampir</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">selalu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">disesuaikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">secara</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bertahap</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dengan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tingkat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pendapatan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">saat
ini.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kemudian</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk model yang diajukan</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> o</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">leh Higgins, berasumsi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bahwa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kebijakn</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mencerminkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">usaha</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mereka</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dalam</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menjaga
ratio hutang atau equitas yang telah</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ditetapkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tanpa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">mengandalkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pendanaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">luar</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">terlalu</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">sering.Demikian, dibanding</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;">k</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">an</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dengan struktur modal yang ditentukan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">oleh</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">perusahaan,
perusahaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">merencanakan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">tingkat</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">investasi
yang baru yang setara</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dengan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">arus</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">kas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">operasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ini</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">merupakan
variabel yang penting</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dalam</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pengaruh</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menentukan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam model Higgins,hasil target
pembayaran</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">deviden</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">berasal</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dari
proses dimana</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">saldo</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dua
offset dipertimbangkan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">menjadi
(1) keinginan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk
menghindari</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">atau</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">meminimalisir</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">biaya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">pengapungan yang diasosiasikan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dengan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">penawaran</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">equitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">baru.(2)
sebaliknya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">berusaha</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">untuk</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">meminimalisir</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">biaya yang datang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">bersamaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dengan
asset lancar yang berlebihan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penelitian
ini menunjukkan ketiga model proses
pembuatan keputusan dividen yang diakhiri semangat kepada Higgins,
tetapi mengabaikan kemungkinan pengaruh pajak. Saya berpendapat bahwa tindakan
rasional shareholder menharapkan menejemen meminimalkan gabungan biaya
transaksi dengan meningkatkan pendanaan eksternal dengan menerbitkan sekuritas.
Faktor ini dengan sendirinya, mengatakan bahwa menyimpan laba dan penarikan
kembali pembayaran dividen untuk pendanaan lebih tidak ada yang digunakan saat
ini, maupun yang diperkirakan akan digunakan untuk modal investasi.
Pertimbangan kerugian berperan untuk meningkatkan dividen dengan mengurangi “biaya
agensi” , yang paling mudah, pemisahan kepemilikan dan kontrol.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Pada model yang saya usulkan, keputusan dividen
menimbulkan sebuah penyeimbang strategi
dari dua tujuan yang berlawanan : mengurangi secara eksplisit biaya gabungan
dengan pendanaan eksternal; dan mengurangi peningkatan biaya implisit dari
konflik tingkat bunga luar biasa antara manajemen dan pemegang saham.
Pembayaran dividen ideal atau optimal merupakan salah satu yang dapat
meminimalkan jumlah biaya transaksi eksplisit pada peningkatan modal baru dan
biaya agensi karena sisa investor tidak yakin dengan perilaku manajemen.<br />
Factor ketiga mungkin penting
untuk menentukan kebijakan dividen adalah operasi dan pengngkit keuangan
perusahaan. Dalam kondisi yang sama, jika sebuah perusahaan memiliki operasi
dan pengungkit keuangan relatif tinggi , ketergantungan pada pendanaan
eksternal akan meningkat.pertimbangan dua
perusahaan dengan ketersediaan dana yang sama (sebelum pembayaran
dividen) untuk investasi kembali lebih dari 3 periode, tetapi dengan perbedaan
signifikan pada operasi dan/atau pengungkit keuangan.<o:p></o:p></span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Merancang
Tes<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tahap selanjutnya dari penelitian Rozeff
bertujuan untuk memberikan dukungan empiris untuk teori yang sudah
dikemukakannya dengan mengambil sampel mengenai keputusan dividen dari
perusahaan di Amerika. Hal ini dilakukan dengan memeriksanya menggunakan metode
statistik. Karena tidak dimungkinkan untuk mengamatinya, apalagi mengukur
dampak dari pertimbangan offsetting pada perumusan kebijakan dividen
perusahaan. Masalah terbesar dalam merancang tes ini yakni sulitnya menemukan
variabel yang dapat diamati. Variable kuantitatif yang akan menjadi ukuran yang
baik yakni biaya transaksi, biaya agensi, serta biaya operasi dan pengungkit
keuangan. Setelah menemukan pengganti tersebut, tes dilanjutkan dengan mengukur
korelasi antara variabel pengganti dengan rasio pembayaran dividen.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dalam rangka menguji korelasi ini,
digunakanlah teknik yang dikenal sebagai analisis regresi berganda. Prosedur
ini mencoba untuk menggambarkan hubungan antara variabel dependen (variabel
bunga) dengan sejumlah variabel independen lainnya. Variabel dependen merupakan
target dividen payout ratio perusahaan. Rozeff mengukur rasio pembayaran
dividen perusahaan dengan menghitung rata-rata rasio pembayaran aktual selama
tujuh tahun. Hal ini dikarenakan tujuh tahun tampaknya akan menjadi periode
yang cukup lama untuk fluktuasi yang biasa terjadi di pendapatan, tetapi tidak
begitu lama karena sejumlah besar perusahaan akan secara segnifikan mengubah
kebijakan dividennya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Sebagai biaya pengganti transaksi pembiayaan
eksternal, Rozeff menggunakan dua variabel. Yang pertama adalah tingkat
pertumbuhan pendapatan perusahaan selama lima tahun dan yang kedua perkiraan
nilai tentang pertumbuhan pendapatan selama lima tahun kedepan. Jika suatu
perusahaan mengalami pertumbuhan yang cepat dalam masa lalu, cara untuk
meningkatkan penjualan mungkin telah dibutuhkan. Selain itu juga investasi baru
yang cukup besar. Dalam hal seperti ini, perusahaan akan cenderung mempertahankan
dana untuk menghindari pembiayaan eksternal dengan biaya yang menyertainya.
Jika pertumbuhan yang cepat diperkirakan dimasa depan, maka manajemen yang
bijaksana akan menghemat dana dengan membentuk rasio pembayaran rendah untuk
saat ini. Sehingga, rasio pembayaran dividen perusahaan berhubungan negatif
dengan kejadian masa lalu dan perkiraan pertumbuhan pendapatan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Seperti yang sudah dikemukakan sebelumnya,
perusahaan dengan operasi dan leverage keuangan yang lebih tinggi juga akan
memilih pembayaran dividen yang lebih rendah untuk mengurangi biaya. Mengukur
pengaruh biaya agensi terhadap kebijakan dividen perusahaan itu lebih sulit.
Peran dividen yang lebih besar, untuk mengurangi kerugian yang tersirat dalam
nilai yang terkait dengan hilangnya kontrol atas keputusan manajemen oleh
pemegang saham eksternal. Oleh karena itu, semakin besar proporsi saham yang
dimiliki oleh pihak luar, maka semakin tinggi biaya keagenan sehingga semakin
tinggi tingkat yang diharapkan dari dividen. Yakni pemegang saham luar yang
memiliki bagian yang lebih besar akan menuntut dividen yang lebih tinggi
sebagai pengganti semacam mekanisme pemantauan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Untuk alasan ini, Rozeff memilih persentase
saham yang dimiliki oleh orang dalam sebagai pengganti tingkat biaya agensi
kepemilikan eksternal. Prediksi Rozeff yang sesuai yakni bahwa perusahaan
dengan proporsi kepemilikan yang besar akan memiliki rasio pembayaran dividen
yang rendah, dan sebaliknya.<o:p></o:p></span></div>
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<span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Saham
yang dimiliki oleh</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">orang luar</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">, </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">bagaimanapun juga tidak</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mungkin</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">satu-satunya ukuran</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">permintaan dividen</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang disebabkan oleh</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kepemilikan luar. Sejauh proporsi yang lebih
besar dari saham luar mungkin terkonsentrasi pada penyelenggaraan sebagian
kecil pemegang saham</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">, pemegang saham luar </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mungkin dapat</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">memberikan pengaruh</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang cukup besar</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">terhadap</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perilaku</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">manajemen</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. Situasi ini akan berarti biaya agensi dan
pembayaran dividen yang lebih rendah.</span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Untuk kemungkinan ini, Rozeff juga berusaha untuk
menggunakan dispersi (penyebaran) kepemilikan antara pemegang saham luar
sebagai ukuran biaya agensi. Yaitu, jumlah sebenarnya dari pemegang saham dapat
mempengaruhi keputusan dividen, dengan penyebaran yang lebih besar kepemilikan
menyebabkan dividen yang lebih tinggi. Maka, diharapkan pembayaran dividen akan
berhubungan positif dengan jumlah pemegang saham di perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dalam rangka untuk menguji prediksi ini, beliau
mengumpulkan sampel dari 1000 perusahaan yang mewakili 64 industri. Dan sengaja
mengeluarkan perusahaan yang terregulasi karena status peraturan mereka. Serta
juga menghilangkan perusahaan asing dan perusahaan eksplorasi minyak karena
praktek akuntansi mereka secara signifikan dapat mempengaruhi rasio pembayaran
dividen yang diamati. Dengan demikian tes ini didasarkan pada luas sampling
data non-keuangan, perusahaan tidak terregulasi, dan hasil analisis regresi
dapat dilihat sebagai khas utama perusahaan Amerika yang tidak terregulasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Hasil dari regresi statistik menunjukkan
dukungan kuat untuk model bagan yang lebih awal. Semua variabel yang diusulkan
berkorelasi dengan kuat (dalam arah prediksi) dengan tingkat pembayaran deviden. Pertumbuhan tingkat bunga
yang tinggi di masa lalu dan yang diprediksikan, lebih tinggi”beta”, dan
proporsi kepemilikan orang dalam lebih tinggi semuanya bergebung dengan kuat
dengan sebuah pembayaran deviden yang banyak. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Pengujian juga menunjukkan industri sebuah
perusahaan tidak dapat membantu menjelaskan pembayaran deviden ini. Arti nyata
dari penemuan pengaruh indutri pada hasil penelitian sebelumnya dari fakta di
mana variable lain sering kali sama dalam
sebuah pemberian industri. Kesamaan-kesamaan ini, <i>pada hakekatnya</i> bukan industri yang spesifik., alasan <i>mendasar</i>
mengapa perusahaan di industri yang sama sering mempunyai
kebijakan-kebijakan deviden sama.<o:p></o:p></span></div>
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<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Hasil<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Hasil-hasil dari analisis regresi dapat
diinterpretasikan sebagai berikut : <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">sebuah
perusahaan meramalkan sebuah pertumbuhan tingkat bunga tahunan 7% dapat menjadi ekspektasi untuk
mendapatkan sebuah rasio pembayaran yaitu 11% lebih tinggi dari pada perusahaan
dengan ekspektasi pertumbuhan tingkat bunga 20%<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">sebuah
perusahaan dengan beta rendah 0, 75 dapat menjadi ekspektasi untuk mendapat
sebuah taksiran rasio pembayaran 13% lebih tinggi daripada sebuah perusahaan
dengan beta relative tinggi pada 1, 25<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kenaikan
sepuluh kali lipat jumlah share holder perusahaan dari 500 menjadi 5.000 secara
khusus meningkatkan rasio pembayaran deviden sebesar 6%; kenaikan 10% yang
lain, dari 5.000 menjadi 50.000 share holder, ekspektasi pembayaran dapat
meningkat setiap enam poin.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">sebuah
perusahaan tanpa pemilik orang dalam
saham khusus mempunyai pembayaran deviden sebesar 5 % lebih tinggi saham milik
orang dalam.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Ketika semua dari faktor-faktor ini adalah
perseroan terbatas menjadi model tunggal, mereka menunjukkan sebuah tanggapan
prediksi dari rata-rata perusahaan individu atau rasio
pembayaran deviden yang telah ditargetkan.
Sebagai contoh, berdasarkan hasil penelitian tersebut, prediksi model
Deere & Co. dapat diekspektasikan untuk mempunyai target rasio pembayaran
deviden 39%. Ini melebihi pembayaran aktual tujuh tahun terakhir yang memiliki
rata-rata 35%. Salah satu pengugunaan potensial dari model ini, kemudian,
apakah kenaikan rasio pembayaran deviden pada perusahaan individual segaris dengan
praktik pasar sekarang.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Bagian yang paling mendorong penemuan ini
kekuatan dukungan mereka untuk”biaya agensi” dasar pemikiran untuk deviden yang
lebih tinggi. Saya tidak ingin mengakui, bagaimanapun juga, ini hanya
penjelasan signifikan dari variable pengganti. Pertimbangannya, dalam hal ini ,
perkumpulan antara tingginya kepemilikan pihak dalam dan rendahnya dividen, dan
kemudian mengingat bahwa pajak dividen setinggi tingkat bunga capital gain.
Jika seorang pemimpin hanya memperoleh 100 lembar saham, mungkin sedikit dari
kekayaanya, keputusan untuk dividen
kurang mempengaruhi pertimbangan pajak , jika mengatakan, 50% dari kekayaan
diinvestasikan dalam saham perusahaan. Perluasan yang membantu orang dalam
menunjukkan sebuah porsi signifikan dari kekayaan mereka, kecenderungan dari
perusahaan dengan proporsi kepemilikan pihak dalam banyak untuk membayar
dividen rendah merefleksiakan dengan sederhana keputusan manajemen untuk
menghindar dari pajak.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Ini, tentu tidak hanya bagian dari cerita.
Karena kita juga menemukan jumlah shareholder yang berkumpul secara nyata dengan
dividen tinggi, sebuah cerita ketetapan pajak mungkin mempunyai pendapat bahwa
jumlah share holder yang banyak
mengimplikasikan pajak investor
menjadi berkurang dan versa wakil. Jika ini benar, yang lebih banyak
shareholder., mengurangi penghindaran pajakuntuk dividen oleh shareholder
tersebut, dan tingginya ekspektasi pembayaran dividen. Percobaan untuk membedakan ini dan
menghubungkan teori-teori dari penjelasan biaya agensi dari dividen harus
ditinggalkan untuk penelitian di masa depan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Kesimpulan</span></b><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Kebijakan dividen tetap menjadi misteri bagi kalangan ekonom keuangan,
dengan banyak pertanyaan yang belum terjawab. Teori ini didasarkan pada
keberadaan pasar tidak sempurna, yakni terdapat biaya transaksi yang terkait
dengan penerbitan sekuritas baru dan biaya agensi yang muncul dari kepemilikan
eksternal perusahaan. Sedangkan dividen yang lebih tinggi meningkatkan biaya
flotasi terkait uatng baru atau penawaran ekuitas, mereka juga dapat informasi
tambahan tentang tujuan manajemen yang sebagian akan memperbaiki masalah
keagenan. Kebijakan dividen yang ideal atau optimal adalah kebijakan yang
meminimalkan kombinasi transaksi dan biaya agensi. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dalam
mendukung teori bagaimana perusahaan memilih keputusan dalam rasio pembayaran
dividen, dalam studinya Rozeff melengkapi bukti empiris yang konsisten dengan
proporsi sebagai berikut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Perusahaan
menetapkan rasio pembayaran dividen yang lebih rendah ketika mengalami atau
berharap untuk mengalami pertumbuhan pendapatan yang lebih tinggi, karena
mungkin pertumbuhan ini memerlukan pengeluaran investasi yang lebih tinggi.
Bukti ini mendukung pandangan bahwa kebijakan investasi mempengaruhi kebijakan
dividen. Pendapat mengenai alasan mengapa kebijakan investasi mempengaruhi
kebijakan dividen adalah bahwa untuk mendapatkan modal eksternal membutuhkan
biaya yang mahal.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span></span><!--[endif]--><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">P</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">erusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dengan leverage</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">keuangan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">operasi yang lebih
tinggi</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menetapkan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">rasio pembayaran dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang lebih rendah</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Bukti</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">ini</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mendukung</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pandangan bahwa</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pembayaran dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">adalah</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> beban tetap </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menggantikan</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> biaya</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tetap lainnya</span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">.<o:p></o:p></span></span></div>
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<!--[if !supportLists]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">P</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">erusahaan
</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menetapkan</span><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> dividen yang lebih tinggi ketika orang dalam memegang
fraksi yang lebih rendah dari ekuitas dan sejumlah besar pemegang saham
memiliki ekuitas dari luar. Bukti ini mendukung pandangan bahwa ada permintaan
untuk dividen pemegang saham berdasarkan dirasakan kurangnya kontrol atas
informasi tentang keputusan manajemen</span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span></span><!--[endif]--><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">F</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">aktor-faktor</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang lebih mendasar</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">di atas</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">telah dipertimbangkan</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> tetapi</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">faktor</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">industri</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tidak membantu</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menjelaskan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">rasio</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pembayaran dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Bukti ini</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mendukung</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pandangan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">bahwa jika</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">aturan dasar </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">industri</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">digunakan untuk
menetapkan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">rasio</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pembayaran dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">, </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mereka berada pada</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pengganti</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">terbaik untuk</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">variabel</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang lebih mendasar</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">lainnya</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">.</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Tampaknya</span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> aman u</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">ntuk menyimpulkan bahwa</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">rasio pembayaran dividen</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tidak</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">secara acak</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">didistribusikan di
antara</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Dengan kata lain</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">, </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tampaknya ada</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pola</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang dapat </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">diprediksi</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tentang </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perilaku</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">antar perusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">P</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">olanya</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pada gilirannya dapat</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mencerminkan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">keputusan manajemen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">konsisten</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dan rasional</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">, </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yaitu</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mereka </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menghemat</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kekayaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pemegang saham</span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. K</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">emajuan lebih jauh</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dalam memahami</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">faktor-faktor penentu</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kebijakan dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">akan lebih baik</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">disajikan </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dengan</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">bergerak menjauh</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dari fokus pada</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pasar modal</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang sempurna</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">M</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">eskipun</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">secara </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">internal konsisten</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dan dengan demikian</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">titik</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">awal yang logis</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">bagi perusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">untuk merumuskan</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kebijakan dividen</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. Pendapat Modigliani dan Miller </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">tidak bisa</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">menjelaskan bagaimana</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perusahaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">yang benar-benar</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">m</span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">engacu</span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> pada</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">kebijakan dividen</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">. </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">Hal ini</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">akan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dicapai</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">hanya</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dengan berkonsentrasi</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">perhatian kita</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pada orang-orang</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">dalam </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">ketidaksempurnaan</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">pasar yang</span></span><span class="longtext"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"> </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">banyak </span></span><span class="hps"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">mengabaikan </span></span><span class="hps"><span lang="IN" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">literatur</span></span><span class="longtext"><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;">.</span></span><span style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 150%;"><o:p></o:p></span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com3tag:blogger.com,1999:blog-1078400749019148125.post-28009401935003411192013-02-06T12:42:00.002-08:002013-02-06T12:42:58.401-08:00PANTAI TANJUNG TINGGI<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">TANJUNG TINGGI BEACH</span></div>
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<a href="http://3.bp.blogspot.com/-QnNF0qCP1l8/URK-VZwnaTI/AAAAAAAAATg/2S6aSQagxK8/s1600/images+%25283%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="409" src="http://3.bp.blogspot.com/-QnNF0qCP1l8/URK-VZwnaTI/AAAAAAAAATg/2S6aSQagxK8/s640/images+%25283%2529.jpg" width="640" /></span></a></div>
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<a href="http://1.bp.blogspot.com/-5smUN-DBquI/URK-UO4U5BI/AAAAAAAAATE/Iqq4c6_L9Yk/s1600/images+%25282%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="266" src="http://1.bp.blogspot.com/-5smUN-DBquI/URK-UO4U5BI/AAAAAAAAATE/Iqq4c6_L9Yk/s400/images+%25282%2529.jpg" width="400" /></span></a></div>
<a href="http://2.bp.blogspot.com/-FYYw5UVKqPQ/URK-UK4v6ZI/AAAAAAAAATM/qf_pwjUKy-0/s1600/images+%25281%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"></a><a href="http://3.bp.blogspot.com/-9YfjikHfufo/URK-V8_bFHI/AAAAAAAAATc/_NmxIkPTWx4/s1600/images+%25284%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="273" src="http://3.bp.blogspot.com/-9YfjikHfufo/URK-V8_bFHI/AAAAAAAAATc/_NmxIkPTWx4/s400/images+%25284%2529.jpg" width="400" /></span></a><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Pantai Tanjung Tinggi adalah salah satu tempat yang cantik
di Belitung. Pantai ini juga menjadi tempat untuk syuting lokasi film Laskar
Pelangi. Pantainya berpasir putih, memiliki batu-batu yang besar, dan berair
jernih. Cantik! <br />
<br />
Keindahan pantai-pantai di Belitung memang membuat siapa pun jatuh cinta. Tak
heran, banyak wisatawan yang berbondong-bongong untuk melihat sendiri
kecantikan pantai-pantai di Belitung. Jika sedang di Belitung, berkunjunglah ke
Pantai Tanjung Tinggi. Dijamin, Anda akan jatuh cinta pada pantai ini.<br />
<br />
Pantai Tanjung Tinggi berjarak sekitar 30 km dari pusat kota Tanjung Pandan,
Belitung. Anda dapat menempuh perjalanan dengan mobil atau menggunakan jasa
travel agent, dan menghabiskan waktu sekitar 1 jam. Pantai Tanjung Tinggi
berbentuk teluk kecil, serta memiliki panjang kurang lebih 100 m.<br />
<br />
Setibanya di pantai ini, anda akan langsung tergoda untuk berlarian dan bermain
di pantai. Pantainya sangat putih dan sangat bersih. Airnya pun berwarna biru
kehijauan. Benar-benar sempurna, saat Anda menghabiskan waktu di Pantai Tanjung
Tinggi. Anda seolah akan merasa di suatu tempat yang seperti mimpi. </span><div>
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<a href="http://3.bp.blogspot.com/-9YfjikHfufo/URK-V8_bFHI/AAAAAAAAATc/_NmxIkPTWx4/s1600/images+%25284%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="219" src="http://3.bp.blogspot.com/-9YfjikHfufo/URK-V8_bFHI/AAAAAAAAATc/_NmxIkPTWx4/s320/images+%25284%2529.jpg" width="320" /></span></a></div>
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Jika berjalan ke arah timur di pantai ini, Anda akan menemukan batu-batu granit
yang besar. Di sinilah lokasi syuting film Laskar Pelangi. Batu-batunya sangat
besar dan gagah, Anda bisa menjelajahi batu-batu tersebut dan merasa seperti
bocah-bocah Laskar Pelangi. Tentu, ini akan menjadi pengalaman yang tidak akan
terlupakan.</span><div class="separator" style="clear: both; text-align: center;">
<a href="http://4.bp.blogspot.com/-97B08piBvr8/URK-Uu-5bTI/AAAAAAAAATI/W3cDb12-dfs/s1600/images+%252827%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="212" src="http://4.bp.blogspot.com/-97B08piBvr8/URK-Uu-5bTI/AAAAAAAAATI/W3cDb12-dfs/s320/images+%252827%2529.jpg" width="320" /></span></a></div>
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<br />
Selain bermain, Anda juga dapat berfoto dengan batu-batu granit besar itu.
Perpaduan pemandangan yang indah antara batu granit, pasir yang putih dan air
laut yang hijau kebiruan, akan menjadi pemandangan yang luar biasa indahnya.
Tunggulah sampai sunset, cahayanya akan menjadi penutup hari yang manis.</span><div class="separator" style="clear: both; text-align: center;">
<a href="http://3.bp.blogspot.com/-E1MGf8fOqBw/URK-WHtc3hI/AAAAAAAAATk/dWALz-YZYks/s1600/images+%25285%2529.jpg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="239" src="http://3.bp.blogspot.com/-E1MGf8fOqBw/URK-WHtc3hI/AAAAAAAAATk/dWALz-YZYks/s320/images+%25285%2529.jpg" width="320" /></span></a></div>
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<br />
Di dekat pantai juga terdapat beberapa penginapan. Jadi, Anda bisa berlama-lama
di pantai ini dan mengenal lebih dekat kebudayaan masyarakat Belitung. Pantai
tanjung Tinggi memang cantik dan indah, siap-siap dibuat jatuh cinta olehnya.</span><o:p></o:p><br />
</div>
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<div>
<span style="background-color: magenta; color: lime; font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">http://travel.detik.com</span></div>
</div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com2tag:blogger.com,1999:blog-1078400749019148125.post-45052839378973373302013-02-06T11:39:00.001-08:002013-02-06T11:49:25.460-08:00PANTAI PARAI TENGGIRI - BANGKA<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="background-color: cyan;"><span style="color: magenta; font-family: Verdana, sans-serif;"><br /></span>
</span><br />
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<a href="http://4.bp.blogspot.com/-eHJ0ZjGLAAY/URKvGdpqSWI/AAAAAAAAAS0/ZrzyISQeIWM/s1600/Pantai-Parai-Tenggiri-Sang-Primadona-Pulau-Bangka-593.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><span style="background-color: cyan; color: magenta; font-family: Verdana, sans-serif;"><img border="0" height="240" src="http://4.bp.blogspot.com/-eHJ0ZjGLAAY/URKvGdpqSWI/AAAAAAAAAS0/ZrzyISQeIWM/s320/Pantai-Parai-Tenggiri-Sang-Primadona-Pulau-Bangka-593.jpg" width="320" /></span></a></div>
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Pantai Parai Tenggiri terletak di daerah Matras
Sungailiat, sekitar 40 km dari Bandara Depati Amir, Pangkal Pinang. Desa Sinar
Baru, Kecamatan Sungai Liat, Kabupaten Bangka, Provinsi Bangka Belitung. Parai
Tenggiri merupakan pantai paling populer dan eksklusif di Bangka Belitung.
Pantainya cukup landai dan memiliki ombak yang lembut. Di pantai ini fasilitas
yang tersedia antara lain hotel, outbou<o:p></o:p></div>
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Begitu kayanya negara indonesia dengan kekayaan pantai
pantainya dan salah satunya pantai parai tenggiri di kab bangka ini,,
dengan suasana pantai yg di penuhi batu batu , menjadi kas
tersendiri dari pantai ini,, dengan kondisi pantai yg bersih dan asri,,
pengunjung akan di sajikan pemandangan yang indah, dan akan kami
harapkan kembali lagi ke pantai ini,, <o:p></o:p></div>
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Jika Anda ingin berkeliling untuk menikmati suasana sekitar
pantai ini, disarankan agar Anda berjalan kaki saja dan untuk
mengelilingi pantai, Anda bisa menyewa perahu nelayan setempat.<o:p></o:p></div>
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Karena keindahan pantainya, banyak wisatawan yang menapakkan kaki mereka di
pantai ini untuk sekedar bersantai menikmati pemandangan pantai yang indah
sambil berjalan di pasir pantai yang putih, melihat batu-batu granit raksasa
yang teronggok diam di tengah air, berenang, sunbathing, banana boat, diving dan
olahraga air lainya.<o:p></o:p></div>
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<a href="http://4.bp.blogspot.com/-7c2Fv2ExnME/URKuebx2uwI/AAAAAAAAASs/pvH0w5t8hMQ/s1600/bangka_paraitenggiri_tanr.jpg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img border="0" height="213" src="http://4.bp.blogspot.com/-7c2Fv2ExnME/URKuebx2uwI/AAAAAAAAASs/pvH0w5t8hMQ/s320/bangka_paraitenggiri_tanr.jpg" width="320" /></a></div>
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Jika Anda keluar pada malam hari untuk menikmati suasana pantai sambil melihat
kapal-kapal nelayan yang sedang berlayar di tengah lautan akan sangat pas
rasanya bila ditemani oleh ubi goreng keju, pisang goreng keju, kolak labu
merah, ataupun minuman hangat yang bisa dibeli di restoran terdekat. Yang
harus Anda coba adalah Ikan Tenggiri Bakar segar yang disajikan dengan sambal
kecap dan sambal belacan. Tenggiri dengan perasan air jeruk nipis yang diolesi
campuran bumbu dipanggang diatas bara api.<o:p></o:p></div>
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Ada banyak penerbangan yang melayani penerbangan ke bandara
Depati Amir Pangkal Pinang seperti<a href="http://www.garuda-indonesia.com/">Garuda</a>, <a href="http://www2.lionair.co.id/%20">Lion Air</a>, <a href="http://www.batavia-air.co.id/">Batavia Air</a>, <a href="http://www.indonesia.travel/id/destination/290/sriwijayaair.mcojaya.com/">Sriwijaya
Air</a> dan lain-lain. Untuk sampai di pantai ini, pengunjung dapat
menggunakan beragam jenis kendaraan yang bisa disewa di Bandara Depati Amir.
Jika ingin menggunakan angkutan umum, dari Pangkal Pinang pengunjung dapat naik
angkutan kota jenis Colt,jurusan Pangkal Pinang-Sungai Liat dengan ongkos
Rp.6.000,00. Dari Sungai Liat dengan ongkos Rp6.000,00, perjalanan diteruskan
dengan menggunakan becak motor ke kawasan Pantai Parai Tenggiri dengan
biaya Rp40.000,00 untuk rute pergi-pulang.<o:p></o:p></div>
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Pantai ini memiliki sebuah resor dengan hotel bintang 4
yakni Parai Beach Resort. Hampir semua fasilitas tersedia, mulai dari
akomodasi, restoran, bar and grill, café, kolam renang, bahkan sport
and leisure. Di pantai ini juga terdapat penginapan, outbound dan
fasilitas olahraga air lainya.<o:p></o:p></div>
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Parai Beach Resort & Spa<o:p></o:p></div>
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Kawasan Pantai Parai Tenggiri, Sungailiat, Bangka, telp:
(0)717 94 888 <o:p></o:p></div>
<div class="MsoNormal">
<a href="http://www.eljohn.co.id/">www.eljohn.co.id</a><o:p></o:p></div>
<div class="MsoNormal">
Jika anda berkunjung ke paintai matras dan ingin bermalam,
tidak perlu kawatir karena hotel, penginapan juga tersedia di sini.<o:p></o:p></div>
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<br /></div>
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Sedangkan bila Anda ingin ke pantai Matras bisa menggunakan
kendaraan pribadi atau taksi dari sungai Liat atau Pangkalpinang. Perjalanan ke
pantai Matras memakan waktu kurang lebih 1 jam dengan jalan yang naik turun.
biaya masuk ke dalam pantai sekitar Rp.2.000,00-Rp. 5.000,00 perorang.<o:p></o:p></div>
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<span style="background-color: cyan; color: magenta; font-family: Verdana, sans-serif;"><br /></span></div>
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<span style="background-color: cyan; color: magenta; font-family: Verdana, sans-serif;"><br /></span></div>
<div style="margin-bottom: 5px; padding: 0px; text-align: center;">
<span style="background-color: cyan; color: magenta; font-family: Verdana, sans-serif; font-size: 12px; line-height: 20px;">http://www.indonesia.travel</span></div>
<div style="font-size: 12px; line-height: 20px; margin-bottom: 5px; padding: 0px; text-align: justify;">
<span style="background-color: cyan; color: magenta; font-family: Verdana, sans-serif;"><br /></span></div>
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<a name='more'></a><br /></div>
</div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com1tag:blogger.com,1999:blog-1078400749019148125.post-46226590536732769422013-02-06T11:12:00.002-08:002013-10-12T05:16:39.754-07:00The early empirical work (Ball And Brown 1968)<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
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<span style="font-size: 12.0pt; line-height: 115%;">The early empirical work (Ball And Brown 1968)<o:p></o:p></span></div>
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<br /></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Pada akhir
tahun 60-an beberapa akademisi akuntansi termuka didunia mengasumsikan bahwa
standart akuntansi tidak konsisten. Ketidak
konsistenan ini membuat Rai ball dan Brown di universitas Chicago untuk melakukan
penyelidikan secara langsung hubungan antara laba akuntansi dan harga saham,
penelitian Ball dan Brown (1968) ini memberikan arah baru penelitian di bidang
akuntansi. Ball dan Brown berusaha mengubah studi akuntansi menjadi ilmu
“positif” perbedaan yang mendasar antara
ball dan brown dengan pendahulunya adalah terletak pada metode,
literatur akuntansi tradisional hanya mengasumsikan bahwa pasar yang
menyesatkan oleh distorsi akuntansi dan kemudian melanjutkan ke bisnis yang
nyata: merancang, menulis resep baru dan lebih rumit dari peraturan akuntansi
untuk memperbaiki kekurangan pasar yang seharusnya.<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">studi Dimulai
dengan Ball dan Brown Namun, saat ini adalah untuk menentukan apakah ada dasar
ilmiah bagi anggapan resmi yang mendasari penelitian yang lebih tua di tempat
perseptif tradisional atau "normatif" penekanan pada “apa yang
seharusnya" penelitian itu sendiri baru berbicara untuk tugas deskriptif
atau "positif" dari menentukan "apa yang" berusaha untuk
memberikan dokumentasi ilmiah tentang hubungan antara angka akuntansi dan harga
saham.<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Beberapa
penelitian tradisional, memang benar, dengan akan dimulai upaya apa adanya untuk
membenarkan mereka mengusulkan perbaikan prosedur akuntansi. Mungkin ada beberapa
contoh, contoh nyata akan dipilih untuk menunjukkan investor
"kebutuhan" untuk perlindungan dari informasi yang keliru dari akuntansi. contoh yang khas akan menunjukkan
pasar saham yang "menyesatkan" dengan "laba dibesar-besarkan.
Tak perlu dikatakan, contoh dipilih selalu mendukung anggapan bahwa standar
akuntansi yang berlaku tidak memadai, Dan bahwa para investor terus disesatkan
oleh laporan keuangan. Tapi tidak akan ada usaha untuk penentu apakah contoh
itu wakil dari pengalaman kebanyakan perusahaan, atau hanya kasus yang
terisolasi.<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Ball dan
Brown mempelajari sampel dari 2340 pengumuman pendapatan tahunan oleh </span>New
york Stock Exchange companies. <span style="font-size: 12.0pt; line-height: 115%;">Temuan mereka, yang telah sejak
dikonfirmasi oleh studi kemudian banyak menggunakan sampel sama luas menunjukkan
bahwa reaksi pasar saham terhadap pengumuman laba benar rata-rata - tidak
terlalu tinggi atau terlalu rendah. Kemudian studi juga menyimpulkan bahwa
pasar tidak sistematis disesatkan oleh perubahan akuntansi. Dalam konfirmasi
kesimpulan ini, literatur empiris modern telah cukup teliti menghancurkan teori
dasar karya yang lebih tua dengan panggilan untuk pengungkapan akuntansi yang
lebih dan lebih baik.<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">LIFO VS FIFO<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt; line-height: 115%;">Pemilihan
biaya kalkulasi biaya persedian memiliki efek pada pajak serta laba yang di
laporkan. Lifo akan mengurangi nilai pelaporan laba, tetapi akan meningkatkan
arus kas dengan mengurangi pajak. Untuk fifo laba yang dilaporkan lebih tinggi
biasanya di gunakan untuk mencari investor sebanyak banyaknya semakin tinggi
pelaporan laba, investorpun akan menganggap pembagian deviden akan tinggi.<o:p></o:p></span></div>
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<span style="font-size: 12.0pt; line-height: 115%;">Perubahan
fifo ke lifo akan memunculkan pengujian yang ideal laba per saham dan juga mendukung pasar eficien, para pengikut Briloff akan, tentu saja
berharap beralih lifo dengan harga saham yg lebih rendah, namun para akademisi
dengan prinsip prinsip keuangan modern akan mengharapkan harga saham yang
tinggi.</span> Studi kurang canggih dari pergantian FIFI-LIFO, Dilakukan pada
awal tahun 1970, menemukan bahwa perusahaan mengubah metodenya ke LIFO, menegaskan, peningkatan yang signifikan
dalam harga saham selama 12 bulan menjelang dan termasuk pengumuman laba
pertama dihitung berdasarkan LIFO. Namun ada masalah potensial dengan hasil
ini: yaitu, bahwa perusahaan-perusahaan beralih ke LIFO cenderung
perusahaan-perusahaan mengalami kenaikan di dapat pada tahun pergantian<o:p></o:p></div>
<div class="MsoNormal">
Gary Bidole dan
Frederick Lindahl-ddngan asosiasinya di
universitas Chicago – mengusahakan untuk memperbaiki masalah ini bias
seleksi dengan "mengendalikan" efek harga saham meningkat kontemporer
dalam mendapatkan. Mereka menemukan bahwa ketika tes menghapus bagian dari
peningkatan pasar yang dapat dikaitkan semata-mata untuk meningkatkan
pendapatan. Sebuah saham secara signifikan positif pasar menanggapi perusahaan
beralih ke LIFO. <o:p></o:p></div>
<div class="MsoNormal">
Ada hasil menunjukkan Dari para peneliti empiris modern yang cukup maju:
dimana mendapatkan penyajian keakuratan dari pengukuran kinerja arus kas , maka
keuntungan-keuntungan tidak tunai akuntansi yang tampaknya kriterianya dominan pasar
menilai nilai ekonomi. Sebagai konsekuensinya, memungkinkan
manajer lintang perusahaan dalam menentukan metode akuntansi tidak mewakili
kesempatan diandalkan untuk meningkatkan harga saham. Ini menunjukkan, untuk
contoh, bahwa banyak perusahaan saat ini tidak menggunakan LIFO melakukan
merugikan kepada pemegang saham mereka. <o:p></o:p></div>
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Ada beberapa penelitian besar lainnya yang banyak
menghubungkan antara perubahan harga saham, angka akuntansi, dan akuntansi. Beberapa
dari mereka memang memiliki masalah methodelogical. Tapi temuan mereka, bila
dilihat secara keseluruhan, menyajikan bentuk yang mengesankan koheren bukti kesaksian kepada
"efisiensi" dari pasar modal. Ada untuk memastikan beberapa temuan anomaly.
Namun penelitian empiris akumulasi dalam akuntansi-dikombinasikan dengan
pekerjaan di bidang keuangan stock split, peringkat obligasi, deviden, dan
isu-isu perusahaan - kesaksian yang kuat ini untuk kecepatan dan kecanggihan
dengan mana modal kami proses pasar dan menginterpretasikan informasi.<span style="font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
</div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com1tag:blogger.com,1999:blog-1078400749019148125.post-55682508245482129282012-12-18T06:27:00.000-08:002013-10-12T05:16:39.759-07:00PENGANGGARAN-ANGGARAN BIAYA OVERHEAD PABRIK<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
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<b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;">ANGGARAN
BIAYA OVERHEAD PABRIK<o:p></o:p></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;"><br /></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;"><br /></span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 115%;"><br /></span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan akhir yang ingin
dicapai oleh perusahaan pada umumnya adalah keuntungan yang maksimal. Dalam
usahanya untuk mencapai tingkat keuntungan yang maksimal, tingkat biaya perlu
direncanakan secara sangat hati-hati, terutama dalam hubungannya dalam:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1. Proyeksi
arus kas keluar<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2. Pengawasan
biaya <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perencanaa
biaya yang baik harus dipusatkan pada hubungan antara tingkat pengeluaran
dengan manfaat yang diperoleh dari pengeluaran tersebut. Manfaaat yang
diperoleh dari kegiatan ini tentu saja berupa peningkatan volume penjualan.
Untuk itu perusahaan harus mengeluarkan biaya promosi dan distribusi yang
besar. Manfaat yang diperoleh dari kegiatan ini antara lain:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dapat diketahuinya market share yang
dimiliki perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dapat diketahui siapa konsumen akhir
barang yang dijual.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dapat diketahui apa yang diinginkan
konsumen dari barang yang dijual, dan lain-lain.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengawasan
biaya terutama harus diselaraskan dengan tujuan yang ingin dicapai oleh
perusahaan dalam operasinya dan disesuaikan dengan tanggung jawab yang harus
dipikul oleh masing-masing bagian dalam perusahaan. Pada dasarnya menurut
sifatnya dikenal tiga macam biaya, yakni:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tetap (fixed cost) yaitu biaya-biaya yang cenderung untuk bersifat konstan
secara total dari bulan kebulan, tanpa terpengaruh oleh volume kegiatan, dengan
beberapa asumsi tertentu seperti kebijaksanaan manajemen, periode waktu, dan
lain-lain. Biaya-biaya yang termasuk kategori biaya tetap ini antara lain:
gaji, pajak kekayaan, asuransi, penyusutan (kecuali yang menggunakan Performance
Method).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
variable (variable cost) yaitu biaya-biaya yang secara total selalu mengalami
perubahan, dimana perusahaan itu searah dan sebanding dengan perubahan tingkat
kegiatan. Dalam hal ini tingkat kegiatan perusahaan dinyatakan dalam satuan
aktivitas (activity base), seperti jam buruh langsung (DLH), jam mesin (DMH),
dan unit barang (kg, liter). Biaya-biaya yang termasuk kategori biaya variabel
antara lain: biaya bahan mentah langsung, biaya tenaga kerja langsung, tenaga
(power).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
semi variable (semi variable cost) yaitu biaya-biaya yang tidak bersifat
variabel. Biaya ini mengalami perubahan, tetapi tidak sebanding dengan perubahan
tingkat kegiatan. Biaya-biaya yang termasuk kategori biaya semi variabel antara
lain: biaya tenaga kerja tak langsung, biaya pemeliharaan, biaya peralatan,
biaya bahan mentah tak langsung, dan lain-lain.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
lain atas dasar dapat tidaknya biaya itu dikendalikan yakni biaya yang:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dapat
dikendalikan (controllabel), dapat dikatakan sebagai biaya yang sangat
terpengaruh oleh kebijaksanaan-kebijaksanaan pimpinan perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak
dapat dikendalikan (non controllabel), pada umumnya dikatakan bahwa untuk
jangka pendek biaya penyusutan merupakan biaya yang non controllable.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ANGGARAN
BIAYA OVERHEAD PABRIK<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yang
dikategorikan sebagai biaya-biaya overhead pabrik (factory overhead) adalah
biaya-biaya dalam pabrik yang dikeluarkan oleh perusahaan dalam rangka proses
produksi, kecuali biaya bahan mentah langsung dan tenaga kerja langsung.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PERENCANAAN
BESARNYA ANGGARAN<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Didalam
menentukan besarnya dana yang harus dianggarkan untuk anggaran biaya overhead
pabrik, terdapat dua permasalahan pokok yang perlu dipecahkan, yakni:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah
penanggung jawab dalam perencanaan biaya<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penanggung jawab
perencanaan: perlu diterapkan prinsip akuntansi pertanggungan jawab
(responsibility accounting). Atas dasar prinsip ini dikenal adanya pembagian
menjadi departemen produksi dan departemen jasa. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Departemen
produksi yaitu bagian di pabrik yang bekerja mengolah bahan mentah menjadi
barang jadi atau produk akhir.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Departemen
jasa yaitu bagian dipabrik yang menyediakan jasanya dan secara tidak langsung
ikut berperan dalam proses produksi jasa yang disediakan mungkin saja sebagian
dipergunakan sendiri oleh bagian ini.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
pembagian ini dikenal dua macam biaya overhead pabrik yakni BOP – langsung yang
terjadi pada departemen produksi dan BOP – tidak langsung yang terjadi pada departemen
jasa.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Item
biaya yang menjadi tanggung jawab masing-masing departemen produksi dan
departemen produksi dan departemen jasa dapat diperiksa, contohnya pada table
berikut ini:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: 18pt;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tabel<o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead
Pabrik<o:p></o:p></span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
Tekstil (Suatu Ilustrasi)<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 689px;">
<tbody>
<tr style="height: 17.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 17.5pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.5pt;" width="78">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Item
Biaya<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; height: 17.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 234.0pt;" width="312">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">BOP
– Langsung<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; height: 17.5pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 224.1pt;" width="299">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">BOP
Tidak Langsung<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Pemintalan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Pertenunan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" width="108">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Finishing<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Diesel<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" width="90">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Bengkel<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" width="107">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bagian
Gudang & Pembelian<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.5pt;" width="78">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo24; text-indent: -9.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Tempat
kerja tak langsung<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Manajer emintalan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mandor mesin pintal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Operator mesin pintal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pembantu-pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Manajer
pertemuan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mandor
mesin tenun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Operator
mesin tenun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pembantu-pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" width="108">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Manajer
finishing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mandor
mesin finishing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Operator
mesin finishing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pembantu-pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mandor
kamar diesel<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Operator
mesin diesel<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pembantu-pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" width="90">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mandor
bengkel<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Mekanik
<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pembantu-pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" width="107">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Kepala
gudang & pembelian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Administrasi
gudang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penjaga
gudang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Petugas
pembelian<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.5pt;" width="78">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo24; text-indent: -9.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Material
tak langsung<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Berbagai bahan
penolong<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Berbagai
bahan penolong<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" width="108">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Zat-zat
kimia<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Zat-zat
warna<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pati
kenji dan lain-lain<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Material
pembungkus<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bahan
bakar diesel<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Bahan
pelumas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" width="90">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Berbagai
sumber cadang<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" width="107">
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Office
supplies<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.5pt;" width="78">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo24; text-indent: -9.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan gudang
pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan mesin
pintal<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -1.8pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan aktiva
tetap lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
gudang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
mesin tenun<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
aktiva tetap lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" width="108">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
gedung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
mesin finishing<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Inventaris
lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
gedung diesel<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
generator listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
perlengkapan lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" width="90">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
gudang pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
alat perbengkelan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
aktiva tetap lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" width="107">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
gudang pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
inventaris gudang<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-indent: -.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Penyusutan
truk/forklift<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.5pt;" width="78">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l21 level1 lfo24; text-indent: -9.0pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Biaya
lainnya<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Alat tulis habis pakai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air dan listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Alat tulis habis pakai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air dan listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" width="108">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Alat tulis habis pakai<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air dan listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Alat tulis<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" width="90">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Alat tulis <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air dan listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" width="107">
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Air dan listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 8.1pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-indent: -9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 8.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cara
menentukan jumlah anggaran<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hal-hal yang perlu
diperhatikan antara lain:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
sifatnya biaya dibagi menjadi tiga macam, yakni jenis biaya fixed, jenis biaya
variabel, dan jenis biaya semi variabel. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan
wewenang untuk menentukan anggaran. Ada biaya yang wewenang menentukannya
terletak dibagian itu sendiri. Ada pula biaya yang dihitung atas dasar
ketentuan yang wewenangnya terletak di luar/di atas bagian itu sendiri.<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -12.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 654px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" width="126">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sifat Biaya<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 157.5pt;" width="210">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar Pertimbangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.0pt;" width="192">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jenis Biaya<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" width="126">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wewenang Penganggaran<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1. Fixed<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 157.5pt;" valign="top" width="210">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.1 Satuan waktu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.2 Tarif tertentu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.3 Ketentuan perusahaan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.4 Kebijaksanaan sendiri<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.0pt;" valign="top" width="192">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan AT<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak kekayaan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Polis asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji pegawai<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya administrasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Suku cadang <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pusat*)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pusat<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pusat<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2. Variabel<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 157.5pt;" valign="top" width="210">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.1 Volume x harga/tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.0pt;" valign="top" width="192">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan bakar<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Material Pembungkus<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Vol: bagian<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">harga = pusat<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3. Semi Variabel<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 157.5pt;" valign="top" width="210">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 17.1pt; margin-right: 0cm; margin-top: 0cm; text-indent: -17.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.1
Kebijaksanaan menganggarkan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 144.0pt;" valign="top" width="192">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya pemeliharaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.5pt;" valign="top" width="126">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*)
wewenang pusat dalam arti bahwa pelaksanaan penganggarannya tetap terletak
ditangan bagian masing-masing, namun cara menganggarkannya tunduk pada
peraturan pusat (Direksi Departemen).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengawasan Biaya Overhead<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
rangka pengwasan biaya overhead, salah satu masalah yang dihadapi adalah
pengalokasian biaya bagian jasa atau pembantu (service) kepada bagian produksi.
Dalam pengalokasian biaya bagian jasa atau pembantu diperlakukan satu cara
pendekatan yang disebut clean cost concept. Cara ini merupakan salah satu cara
alokasi biaya, dimana biaya overhead pada bagian jasa atau pembantu secara
langsung dialokasikan ke bagian-bagian produksi, dengan berdasarkan proporsi
pemakaian jasa oleh masing-masing bagian produksi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
1:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selama
proses produksi dalam tahun 1984, pada bagian jasa/pembantu akan timbul biaya
overhead sebesar Rp 1.000.000,00. Jasa yang disediakan, dipakai oleh berbagai
bagian dengan proporsi:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi I : 40%<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi II : 30%<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi III : 30%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
berdasarkan proporsi pemakaian jasa tersebut di atas maka biaya overhead (Rp
1.000.000,00) dapat dialokasikan ke masing-masing bagian dengan perhitungan
sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan Alokasi Biaya<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi Biaya Overhead Bagian
Jasa/Pembantu<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi I <o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi II <o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 9.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40% x Rp 1.000.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30% x Rp 1.000.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30% x Rp 1.000.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 400.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 300.000,00<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 300.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
2:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
PT. GERONIMO, selama tahun 1984 diperkirakan akan timbul biaya overhead sebesar
sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Produksi:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi I Rp 12.000.000,00<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi II Rp 20.000.000,00 <o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi III Rp 10.000.000,00<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36.0pt;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu I Rp 2.500.000,00
<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu II Rp 5.000.000,00<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa
bagian Jasa/Pembantu digunakan oleh ketiga bagian Produksi dengan proporsi
sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 22.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 22.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Produksi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; height: 22.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 319.2pt;" width="426">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu<o:p></o:p></span></div>
</td>
</tr>
<tr style="height: 26.5pt; mso-yfti-irow: 1;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 26.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 26.5pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50%<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30%<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" width="213">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">45%<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30%<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berdasarkan Proporsi
Pemakaian jasa di atas, maka biaya overhead bagian Jasa/Pembantu dapat
dialokasikan sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -12.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 671px;">
<tbody>
<tr style="height: 18.4pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td rowspan="2" style="border: solid black 1.0pt; height: 18.4pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" width="138">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; height: 18.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" width="319">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Produksi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; height: 18.4pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.5pt;" width="214">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.65pt;" width="109">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.85pt;" width="105">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead 1984<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya
overhead bagian jasa:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa I<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa II<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.250.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.250.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">750.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.500.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" valign="top" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">500.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.250.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.65pt;" valign="top" width="109">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.500.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(2.500.000,00)<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.85pt;" valign="top" width="105">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(5.000.000,00)<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah Biaya Overhead<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.500.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">22.250.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.8pt;" width="106">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.750.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.65pt;" width="109">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.85pt;" width="105">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Dalam metode ini dinyatakan dalam bentuk
persamaan aljabar:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> X = a<sub>1 </sub>+ b<sub>1</sub>Y<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dan <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= a<sub>2 </sub>+ b<sub>2</sub>X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">dimana:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X
adalah jumlah biaya overhead bagian jasa X setelah menerima alokasi biaya dari
bagian jasa Y<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
adalah jumlah biaya overhead bagian jasa Y setelah menerima alokasi biaya dari
bagian jasa X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<sub>1</sub>
adalah biaya overhead bagian jasa X
sebelum alokasi <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<sub>2
</sub>adalah biaya overhead bagian jasa Y sebelum alokasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">B<sub>1
</sub>adalah persentase penggunaan jasa bagian Y oleh bagian X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">B<sub>2</sub>
adalah persentase penggunaan jasa bagian X oleh bagian Y<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
3:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pada
PT. GENIT, selama tahun 1984 akan timbul biaya overhead sebesar sebagai
berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa/Pembantu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian I (x)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
II (y)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 10.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 15.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<br /></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 5.000.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 4.000.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jasa
bagian Jasa/Pembantu selain dipakai oleh bagian produksi juga dipakai oleh
bagian itu sendiri, dimana terjadi tukar menukar jasa antara bagian Jasa I dan
bagian Jasa II. Proporsi pemakaiannya adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="3" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.9pt;" width="133">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemberi Jasa<o:p></o:p></span></div>
</td>
<td colspan="4" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 378.9pt;" width="505">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakai Jasa<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 187.35pt;" width="250">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 191.55pt;" width="255">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa/Pembantu<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.6pt;" width="122">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I (x)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.8pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II (y)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.9pt;" width="133">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa I (x)<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa II (y)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 91.6pt;" valign="top" width="122">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50%<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">55%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" valign="top" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40%<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" valign="top" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.8pt;" valign="top" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
menggunakan metode aljabar, maka biaya
tiap bagian Jasa/Pembantu dinyatakan dengan persamaan-persamaan:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X
= 5.000.000 + 0,15 Y<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= 4.000.000 + 0,10 X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kedua
persamaan di atas dikombinasikan menjadi:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> X = 5.000.000 + 0,15
(4.000.000 + 0,10 X)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> X = 5.000.000 + 600.000 +
0,015 X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> X – 0,015 X = 5.600.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> 0,985 X = 5.600.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X
= 5.685.279 (dibulatkan)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= 4.000.000 + 0,10 X<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= 4.000.000 + 0,10 (5.685.279)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= 4.000.000 + 568.527<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y
= 4.568.528 (dibulatkan)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Artinya:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead Bagian Jasa I setelah mendapat alokasi biaya overhead dari bagian Jasa
II adalah sebesar Rp 5.685.279,00.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead Bagian Jasa II setelah mendapat alokasi biaya overhead dari bagian
Jasa I adalah sebesar Rp 4.568.528,00.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
demikian maka jumlah biaya overhead pabrik neto masing-masing bagian ditentukan
sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 29.65pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 29.65pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 29.65pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BOP Asli<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 29.65pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menerima<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 29.65pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Memberi<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 29.65pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.8pt;" width="128">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BOP Neto<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" valign="top" width="128">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
I (X)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian II (Y)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000.000<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.000.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">685.279<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">568.528<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.75pt;" width="128">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">568.528<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">685.279<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 95.8pt;" width="128">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.116.751,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.883.249,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kedua
biaya BOP Neto dari Departemen Jasa I dan II ini kemudian dibebankan kepada
Departemen Produksi I dan II dengan proporsi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -12.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 660px;">
<tbody>
<tr>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-bottom-themecolor: text1; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-right-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 207.0pt;" valign="top" width="276">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi I<o:p></o:p></span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-left-themecolor: text1; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-right-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: -14.4pt; margin-right: -.9pt; margin-top: 0cm; text-align: center; text-indent: 14.4pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi II<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 207.0pt;" valign="top" width="276">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1. BOP Langsung<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 10.000.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-left-themecolor: text1; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-right-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 15.000.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="3" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 306.0pt;" valign="top" width="408">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2. BOP tidak langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.6pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
Dep. Jasa I (X) : 50/90 x BOP neto
= 2.842.639,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 12.6pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">b.
Dep. Jasa II (Y) : 55/85 x BOP neto =
2.512.691,00<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 189.0pt;" valign="top" width="252">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40/90 x BOP neto = 2.274.112,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30/85 x BOP neto = 1.370.558,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah biaya<o:p></o:p></span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-left-themecolor: text1; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 15.355.330,00<o:p></o:p></span></div>
</td>
<td style="border-right: solid black 1.0pt; border: none; mso-border-left-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-left-themecolor: text1; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-right-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Rp 18.644.670,00<o:p></o:p></span></div>
</td>
</tr>
<!--[if !supportMisalignedColumns]-->
<tr height="0">
<td style="border: none;" width="162"></td>
<td style="border: none;" width="114"></td>
<td style="border: none;" width="132"></td>
<td style="border: none;" width="114"></td>
<td style="border: none;" width="138"></td>
</tr>
<!--[endif]-->
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
dasar penentuan biaya BOP untuk masing-masing bagian atau departemen produksi
inilah kemudian ditentukan tarif BOP untuk masing-masing bagian. Tarif ini
diperlukan dalam rangka penentuan harga pokok produksi. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
kedua contoh di atas tampak bahwa proporsi pemakaian jasa bagian jasa/pembantu
adalah berdasarkan persentase-persentase tertentu. Ada bermacam-macam alat
penghitung yang dapat dipakai, agar pembebanan biaya benar-benar adil, artinya
makin besar jasa yang dipakai makin besar pula rupiah yang ditanggung.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
4:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Bagian Jasa<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar Pembagian<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l38 level1 lfo27; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l38 level1 lfo27; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya pemakaian gedung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l38 level1 lfo27; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perbaikan mesin<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l38 level1 lfo27; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya pembelian<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kilowatt hour yang dipakai<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Meter persegi luas lantai<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam kerja perbaikan yang dipakai<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan nilai pembelian<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah Satuan Kegiatan (Activity
Base)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan
kegiatan atau satuan penghitung adalah satuan yang dipakai untuk mengetahui
jumlah kegiatan yang telah dilakukan oleh bagian produksi dan bagian jasa,
dalam rangka proses produksi. Satuan kegiatan ini sangat diperlukan dalam
penyusunan anggaran biaya overhead pabrik, karena pada garis besarnya biaya
overhead pabrik merupakan hasil kali antara satuan kegiatan dengan rupiah
tertentu sebagai tarif biaya overhead (overhead rate). Satuan-satuan kegiatan
yang umum dipakai pada bagian produksi dan bagian jasa atau pembantu adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Unit
barang yang dihasilkan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam
buruh langsung (direct labor hour)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam
mesin langsung (direct machine hour)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
bahan mentah<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja langsung<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
jasa/pembantu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam
reparasi langsung (direct repair hour)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kilowatt
hour, untuk bagian pembangkit tenaga listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Nilai
pembelian bahan mentah, untuk bagian pembelian<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam
buruh langsung dan jam tenaga kerja, untuk bagian umum dan administrasi pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan Harga Pokok Produksi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga
pokok produksi barang-barang yang dihasilkan dapat dihitung apabila telah
diketahui hal-hal sebagai beikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Volume
produksi masing-masing barang (dilihat
dari anggaran produksi).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
bahan mentah untuk masing-masing barang (dilihat dari anggaran bahan mentah).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja langsung untuk masing-masing barang (dilihat dari anggaran tenaga
kerja).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead masing-masing bagian produksi dan bagian jasa atau pembantu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan
kegiatan masing-masing bagian produksi dan bagian jasa atau pembantu.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Angka-angka
standar pada masing-masing bagian produksi dan bagian jasa atau pembantu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
5:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT.
KOTA BARU memproduksi 2 macam barang yakni barang A dan B. Dari Budget
Produksi, diperoleh data tentang rencana produksi sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang A 7.000
unit produksi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang
B 4.000 unit produksi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan
kegiatan masing-masing bagian adalah sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 194.4pt;" valign="top" width="259">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 184.5pt;" valign="top" width="246">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan Kegiatan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 194.4pt;" valign="top" width="259">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi (bagian Jasa/Pembantu)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 184.5pt;" valign="top" width="246">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Unit barang A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam mesin langsung (DMH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam reparasi langsung (DRH)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Angka
standar pada bagian produksi II adalah sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DMH<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">B<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Angka
standar pada bagian reparasi:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian yang menggunakan jasa<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DRH<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi II<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,20 DRH per unit A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,07 DRH per DMH<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead yang akan timbul pada masing-masing bagian diperkirakan sebagai
berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 26.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 16.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 6.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
anggaran bahan mentah diperoleh data tentang rencana biaya bahan mentah untuk
masing-masing jenis barang sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Bahan Mentah<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">B<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 70.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 60.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkan
dari anggaran biaya tenaga kerja diperoleh data tentang rencana biaya tenaga
kerja langsung untuk masing-masing jenis barang sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Tenaga Kerja Langsung<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">B<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 35.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 14.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
data-data yang tersedia diatas hitunglah harga pokok produksi (cost of goods
manufactured) masing-masing barang!<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawab:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terlebih
dahulu dihitung tingkat kegiatan masing-masing kegiatan (baik bagian produksi
maupun bagian jasa/pembantu) sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.2pt;" valign="top" width="214">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.2pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan kegiatan <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tingkat kegiatan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.2pt;" valign="top" width="214">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(dari anggaran produksi)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.2pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Unit A<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi II<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.2pt;" valign="top" width="214">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang A = 7.000 x 4 DMH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= 28.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang B = 4.000 x 3 DMH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= 12.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.2pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DMH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 160.2pt;" valign="top" width="214">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian I = 7.000 x 0,20<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">=1.400<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian II = 40.000 x 0,07<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= 2.800<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 79.2pt;" valign="top" width="106">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DRH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 119.7pt;" valign="top" width="160">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.200<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Jadi tingkat kegiatan masing-masing kegiatan
adalah:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi I = 7.000 unit barang A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi II = 40.000 DMH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Reparasi = 4.200 DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Setelah
itu kemudian diadakan perhitungan tarif biaya overhead (overhead rate) bagi
masing-masing bagian produksi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.9pt;" valign="top" width="373">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">keterangan <o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 198.9pt;" valign="top" width="265">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.9pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td rowspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.9pt;" valign="top" width="373">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya overhead bagian produksi <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengalokasian biaya overhead bagian
reparasi (dengan dasar DRH):<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= </span><!--[if gte msEquation 12]><m:oMath><m:f><m:fPr><span
style='font-size:12.0pt;mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;
font-family:"Cambria Math","serif";mso-ascii-font-family:"Cambria Math";
mso-hansi-font-family:"Cambria Math";mso-bidi-font-family:"Times New Roman"'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>1.400</m:r></span></i></m:num><m:den><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>4.200</m:r></span></i></m:den></m:f><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-bidi-font-family:"Times New Roman"'><m:r>
×</m:r><m:r>Rp</m:r><m:r> 6.000,00</m:r></span></i></m:oMath><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><v:shapetype coordsize="21600,21600" filled="f" id="_x0000_t75" o:preferrelative="t" o:spt="75" path="m@4@5l@4@11@9@11@9@5xe" stroked="f">
<v:stroke joinstyle="miter">
<v:formulas>
<v:f eqn="if lineDrawn pixelLineWidth 0">
<v:f eqn="sum @0 1 0">
<v:f eqn="sum 0 0 @1">
<v:f eqn="prod @2 1 2">
<v:f eqn="prod @3 21600 pixelWidth">
<v:f eqn="prod @3 21600 pixelHeight">
<v:f eqn="sum @0 0 1">
<v:f eqn="prod @6 1 2">
<v:f eqn="prod @7 21600 pixelWidth">
<v:f eqn="sum @8 21600 0">
<v:f eqn="prod @7 21600 pixelHeight">
<v:f eqn="sum @10 21600 0">
</v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas>
<v:path gradientshapeok="t" o:connecttype="rect" o:extrusionok="f">
<o:lock aspectratio="t" v:ext="edit">
</o:lock></v:path></v:stroke></v:shapetype><v:shape id="_x0000_i1025" style="height: 22.5pt; width: 99.75pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= </span><!--[if gte msEquation 12]><m:oMath><m:f><m:fPr><span
style='font-size:12.0pt;mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;
font-family:"Cambria Math","serif";mso-ascii-font-family:"Cambria Math";
mso-hansi-font-family:"Cambria Math";mso-bidi-font-family:"Times New Roman"'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>2.800</m:r></span></i></m:num><m:den><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>4.200</m:r></span></i></m:den></m:f><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-bidi-font-family:"Times New Roman"'><m:r>
×</m:r><m:r>Rp</m:r><m:r> 6.000,00</m:r></span></i></m:oMath><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -9.0pt; position: relative; top: 9.0pt;"><v:shape id="_x0000_i1025" style="height: 22.5pt; width: 99.75pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Jumlah biaya overhead yang akan
dialokasikan ke barang A dan B<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Tingkat kegiatan:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian produksi I: (dalam unit A)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian produksi II: (dalam DMH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tarif biaya overhead (overhead rate)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi (per unit A)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II (per DMH)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 6.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 2.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 28.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.000 unit<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.9pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 4.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 20.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">40.000 DMH<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 4,00<sup>1)<o:p></o:p></sup></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.9pt;" valign="top" width="133">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 0,50<sup>2)<o:p></o:p></sup></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1)
</span><!--[if gte msEquation 12]><m:oMath><m:f><m:fPr><span style='font-size:
16.0pt;mso-ansi-font-size:16.0pt;mso-bidi-font-size:16.0pt;font-family:"Cambria Math","serif";
mso-ascii-font-family:"Cambria Math";mso-hansi-font-family:"Cambria Math";
mso-bidi-font-family:"Times New Roman"'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:16.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-bidi-font-family:"Times New Roman"'><m:r>Rp</m:r><m:r>
28.000,00</m:r></span></i></m:num><m:den><i style='mso-bidi-font-style:
normal'><span style='font-size:16.0pt;line-height:150%;font-family:"Cambria Math","serif";
mso-bidi-font-family:"Times New Roman"'><m:r>7.000 </m:r><m:r>unit</m:r><m:r>
</m:r></span></i></m:den></m:f></m:oMath><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -11.5pt; position: relative; top: 11.5pt;"><v:shape id="_x0000_i1025" style="height: 30pt; width: 69pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image003.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">=
Rp 4,00 per unit<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">2)
</span><!--[if gte msEquation 12]><m:oMath><m:f><m:fPr><span style='font-size:
16.0pt;mso-ansi-font-size:16.0pt;mso-bidi-font-size:16.0pt;font-family:"Cambria Math","serif";
mso-ascii-font-family:"Cambria Math";mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:"Cambria Math";
mso-bidi-font-family:"Times New Roman"'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:16.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-fareast-font-family:"Times New Roman";
mso-fareast-theme-font:minor-fareast;mso-bidi-font-family:"Times New Roman"'><m:r>Rp</m:r><m:r>
20.000</m:r></span></i></m:num><m:den><i style='mso-bidi-font-style:normal'><span
style='font-size:16.0pt;line-height:150%;font-family:"Cambria Math","serif";
mso-fareast-font-family:"Times New Roman";mso-fareast-theme-font:minor-fareast;
mso-bidi-font-family:"Times New Roman"'><m:r>40.000 </m:r><m:r>DMH</m:r></span></i></m:den></m:f></m:oMath><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -11.5pt; position: relative; top: 11.5pt;"><v:shape id="_x0000_i1025" style="height: 30pt; width: 65.25pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image004.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">=
Rp 0,50 per DMH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Setelah
diketahui tarif biaya overhead bagi masing-masing bagian produksi, maka dapat
dihitung harga pokok produksi barang A dan B sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.4pt;" valign="top" width="283">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Keterangan <o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 135.0pt;" valign="top" width="180">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Barang A (7.000 unit)<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 131.4pt;" valign="top" width="175">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Barang B (4.000 unit)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Total (Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Per unit (Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Total (Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Per unit (Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.4pt;" valign="top" width="283">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Biaya bahan mentah langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Biaya tenaga kerja langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Biaya overhead barang A<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian 1<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">= 7.000 x Rp 4,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">= Rp 28.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">= 7.000 x 4 DMH x Rp 0,50<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">= Rp 14.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Barang B<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">= 4.000 x 3 DMH x Rp 50,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">70.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">35.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">42.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">5,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">6,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">60.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">14.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">6.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">15,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">3,50<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">1,50<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 212.4pt;" valign="top" width="283">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">147.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.0pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">21,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">80.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">20,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Penyusunan Anggaran Biaya Overhead Pabrik</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusunan
anggaran biaya overhead pabrik secara terperinci dapat dipelajari dari contoh
berikut ini:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
GITA BAHARI memproduksi dua macam barang yang diberi nama jenis “X” dan “Y”.
pada pabrik terdapat tiga bagian produksi dan tiga bagian jasa/pembantu, yakni:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
produksi:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
jasa/pembantu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Umum dan Administrasi Pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Pembangkit Tenaga Listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Reparasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pabrik
menempati sebuah bangunan besar bersama-sama dengan 2 bagian lain, yakni bagian
Penjualan dan Bagian Umum, dengan perbandingan luas lantai sebagai berikut:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60% dipakai Pabrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20% dipakai bagian Penjualan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20% dipakai bagian Umum<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya-biaya
yang dikeluarkan untuk bangunan ini dibebankan kepada ketiga bagian tersebut dengan
dasar perbandingan luas lantai. Satuan kegiatan pada bagian pabrik adalah
sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Satuan Kegiatan<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Produksi (I,II,III)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Umum dan Administrasi Pabrik<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembangkit Tenaga Listrik<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam Buruh Langsung (DLH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam Buruh Langsung (DLH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kilowatt Hours (KWH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jam Reparasi Langsung (DRH)<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
anggaran produksi, didapat data tentang rencana produksi tahun 1984 sebagai
berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bulan dan Kuartal<o:p></o:p></span></div>
</td>
<td colspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 319.2pt;" valign="top" width="426">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">70.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">80.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">80.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">240.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">230.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">260000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">34.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">38.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">140.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">127.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">145.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">960.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">520.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dari
Anggaran Tenaga Kerja, diperoleh data tentang rencana jam buruh langsung (DLH)
untuk bagian Produksi sebagai berikut:<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Tenaga Kerja<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 691px;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bulan dan Kuartal<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 162.0pt;" valign="top" width="216">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi I<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 130.5pt;" valign="top" width="174">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi II<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 162.0pt;" valign="top" width="216">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi III<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah DLH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.5pt;" valign="top" width="30">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah DLH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">X<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Y<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah DLH<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">92.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">34.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">39.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">39.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">124.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">117.400<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">133.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">48.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">46.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">52.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.5pt;" valign="top" width="30">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">48.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">46.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">52.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">92.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">34.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">39.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">39.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">124.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">117.400<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">133.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.9pt;" valign="top" width="85">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">384.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">488.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">192.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 22.5pt;" valign="top" width="30">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">192.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">384.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">488.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Catatan:
<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang
X diproses melalui bagian produksi I, II, III. Sedangkan barang Y hanya melalui
bagian produksi I dan II.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
berdasarkan pengalaman pada waktu-waktu lampau dan memperhatikan rencana
produksi, maka kepala bagian jasa/pembantu membuat rencana tingkat kegiatan
bagian Pembangkit Tenaga Listrik dan Bagian Reparasi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bulan dan Kuartal<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Pembangkit Tenaga Listrik (KWH)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Reparasi (DRH)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.450.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.600.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.600.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.100.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.800.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.450.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">290<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">330<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">320<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">970<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1090<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
mengalokasikan biaya gedung dan biaya overhead bagian jasa/pembantu digunakan
pendekatan Direct Departmental Cost, dengan berdasarkan proporsi sebagai
berikut:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Biaya gedung: 60% dari biaya gedung dibebankan kepada bagian-bagian dalam
Pabrik, dengan proporsi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persentase <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian jasa/pembantu<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l28 level1 lfo31; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Pembangkit Tenaga Listrik<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l28 level1 lfo31; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Reparasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo32; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo32; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l12 level1 lfo32; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36,89%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">18,312%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29,798%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">100%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
jasa bagian umum dan administrasi pabrik, digunaan bagian-bagian lain dengan
proporsi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persentase <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian jasa/pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Pembangkit Tenaga Listrik<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Reparasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">100%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Jasa bagian Pembangkit Tenaga Listrik digunakan oleh bagian-bagian lain dengan
proporsi sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persentase <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian jasa/pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Reparasi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Produksi:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">500.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.500.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.
Jasa bagian Reparasi digunakan oleh bagian-bagian lain dengan proporsi sebagai
berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian <o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persentase <o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian produksi III<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.600<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
gedung yang akan terjadi selama tahun 1984 diperkirakan sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 3.85pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 3.85pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bulan dan Kuartal<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 3.85pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Gedung<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 13.200.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 12.300.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 12.220.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 36.380.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp
37.000.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp
38.900.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 159.6pt;" valign="top" width="213">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 150.000.000<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kepala
bagian pabrik, dengan berdasarkan pengalaman dan pertimbangannya membuat
rencana biaya-biaya overhead pada bagian jasa/pembantu selama tahun 1984 adalah
sebagai berikut:<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
GITA BAHARI<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Biaya Pabrik Bagian Jasa/Pembantu<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1984<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 709px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.5pt;" valign="top" width="107">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.5pt;" valign="top" width="107">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag.umum dan admin pabrik:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkat kegiatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Biaya telepon<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Alat tulis kantor<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">83.600DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp8.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">518,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">627,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">130,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">271,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">94.100DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp8.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">572,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">649,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">130,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">303,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">95.200DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp8.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">576,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">650,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">130,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">306,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">296.000DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp 24.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.780,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.972,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">390,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">90,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">948,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">280.800DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp 24.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.704,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.942,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">390,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">90,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">902,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">318.000DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp 24.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.890,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.016,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">390,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">90,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.014,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.168.000DLH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp 96.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.040,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.586,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.560,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">360,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.744,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.5pt;" valign="top" width="107">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp9.596,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp9.704,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp9.712,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp29.240,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp29.088,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp29.460,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp116.800,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 732px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag.Pembangkit Tenaga Listrik:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkt kgiatan(1000)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Perawatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bahan bakar<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Upah tak langsung<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.450KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">506,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.740,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">70,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">80,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.600KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">548,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">70,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">80,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.600KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">548,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">70,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">80,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.100KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.728,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">6.120,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.350,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">210,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">4.800KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.644,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.760,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.350,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">210,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.450KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.826,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">6.540,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.350,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">210,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20.000KWH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">36.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">6.800,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">24.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.400,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">840,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">960,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">36.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.846,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.068,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9.068,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">29.648,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">27.204,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">28.166,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">110.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 732px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag. Reparasi:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkat Kegiatan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bahan pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Upah tak langsung<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">290DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">99,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">400,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">330DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">112,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">400,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">320DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">109,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">400,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.000DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">900,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">340,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">21,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">970DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">900,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">330,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">21,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.090DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">900,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">370,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">9,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">21,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">4.000DRH<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.600,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.360,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">120,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">36,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">84,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">4.800,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 97.6pt;" valign="top" width="130">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp819,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp832,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp829,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp2.500,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp2.490,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp2.530,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Rp10.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PT
GITA BAHARI<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Anggaran
Biaya Pabrik<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagian
Produksi<o:p></o:p></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">1984<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -21.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 738px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag. Produksi I<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkt kegiatan(DLH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Buruh tak langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Suku cadang<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bahan pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">34.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.830,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">822,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.304,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">522,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">100,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">39.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">11.820,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">888,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.606,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">588,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">100,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">39.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">11.910,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">894,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.628,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">594,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">100,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">124.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">36.900,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.760,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.170,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.860,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">117.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">35.415,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.661,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.807,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.761,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">133.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.8925.,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.895,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.655,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.995,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">300,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">450,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">488.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">120.000,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">145.800,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">32.240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.320,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.200,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.800,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.1pt;" valign="top" width="136">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">24.788,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">26.152,00<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">26.296,00<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">80.440,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">78.394,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">83.230,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">319.280,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -21.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 740px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag. Produksi II<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkt kegiatan(DLH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Buruh tak langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Suku cadang<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bahan pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">14.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.870,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">266,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">48,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">110,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">56,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.870,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">304,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">52,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">120,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">64,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.870,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">304,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">52,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">120,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">64,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">20,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">48.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.610,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">912,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">156,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">360,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">192,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">46.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.610,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">874,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">152,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">350,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">184,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">52.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">5.610,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">988,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">164,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">380,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">208,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">30,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">192.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">22.440,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.648,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">624,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.440,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">768,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">120,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">240,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.300,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.440,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.440,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.320,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.260,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">7.440,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">29.280,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -21.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 740px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Kuartal IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jml(1 thn)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bag. Produksi III<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Tingkt kegiatan(DLH)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Buruh tak langsung<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Suku cadang<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Bahan pembantu<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">34.800<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.271,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">324,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.070,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">313,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">50,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">39.200<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.583,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">346,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.180,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">353,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">50,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">39.600<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">2.920,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.612,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">348,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.190,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">356,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">50,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">60,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">124.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.760,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">11.204,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.070,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.700,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.116,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">180,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">117.400<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.760,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">10.735,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.037,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.535,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.057,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">180,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">133.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.760,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">11.843,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.115,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">3.925,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">1.197,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">150,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">180,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">488.000<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">35.040,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">44.248,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">4.240,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">14.600,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">4.392,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">600,00<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">720,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 103.5pt;" valign="top" width="138">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.008,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.9pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.492,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.1pt;" valign="top" width="79">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">8.536,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 67.5pt;" valign="top" width="90">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">26.180,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 65.7pt;" valign="top" width="88">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">25.454,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 69.5pt;" valign="top" width="93">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">27.170,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 71.8pt;" valign="top" width="96">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 10.0pt; line-height: 150%;">103.840,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
gedung yang menjadi tanggungan pabrik adalah: 60% x Rp 150.000,00 = Rp
90.000,00 per tahun, dengan perincian per bulannya direncanakan sebagai
berikut:<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT.
GITA BAHARI<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Biaya Gedung<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Pabrik<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1984<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 655px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 311.4pt;" valign="top" width="415">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bulan
dan Kuartal<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 180.0pt;" valign="top" width="240">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Gedung<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 311.4pt;" valign="top" width="415">
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
II<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
III<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
IV<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 180.0pt;" valign="top" width="240">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp
7.920,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.380,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.332,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.828,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">22.200,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 53.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">23.340,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 311.4pt;" valign="top" width="415">
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 22.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 180.0pt;" valign="top" width="240">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp
90.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dengan
melihat ketiga budget di atas maka dapat digambarkan biaya-biaya pabrik yang
akan terjadi pada tahun 1984 sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -12.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 682px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" width="132">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.9pt;" valign="top" width="77">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari
(RP)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.15pt;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari
(Rp)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.8pt;" valign="top" width="73">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret
(Rp)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.65pt;" valign="top" width="80">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
II (Rp)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
III (Rp)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
IV (Rp)<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
(Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Gedung<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Produksi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian Jasa /
Pembantu<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.9pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.920<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">x)35.176<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.261<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.15pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.380<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">37.084<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.604<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.8pt;" valign="top" width="73">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.332<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">37.252<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.609<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.65pt;" valign="top" width="80">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.828<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">113.940<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">59.388<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">22.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">111.108<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">58.782<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">23.340<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">117.840<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.156<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">90.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">452.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">236.800<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.9pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">62.357<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.15pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">64.068<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.8pt;" valign="top" width="73">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">64.193<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 59.65pt;" valign="top" width="80">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">195.156<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">192.090<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">201.336<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 2.0cm;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">779.200<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">x)
35.176 = Biaya overhead bagian Produksi I + bagian
Produksi II + bagian Produksi III<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 54pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">= Rp 24.788,00 + Rp 2.380,00 + Rp 8.008,00<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selanjutnya
PT GITA BAHARI menghitung tarif biaya overhead bagi setiap bagian Produksi
sebagai berikut:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 715px;">
<tbody>
<tr>
<td rowspan="2" style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" width="114">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td rowspan="2" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" width="66">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
(Rp)<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.2pt;" width="234">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Jasa/Pembantu<o:p></o:p></span></div>
</td>
<td colspan="3" style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 225.5pt;" width="301">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Produksi<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Umum
& Admin. (Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" width="84">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tenaga
listrik (Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" width="72">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi
(Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I
<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">II
<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(Rp)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">III<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> (Rp)<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead
Masing-masing bagian<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" width="66">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">689.200<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">116.800<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">110.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" width="72">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">319.280<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.280<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">103.840<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya bagian Jasa/Pembantu:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 12.6pt; mso-list: l18 level1 lfo34; text-indent: -13.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
gedung<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 12.6pt; mso-list: l18 level1 lfo34; text-indent: -13.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Umum
dan Administrasi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 12.6pt; mso-list: l18 level1 lfo34; text-indent: -13.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembangkit
Tng Listrik<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 12.6pt; mso-list: l18 level1 lfo34; text-indent: -13.5pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Reparasi
<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" valign="top" width="66">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">90.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(116.800)<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1)9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2)11.680<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3)130.680<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.500<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.680<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.267<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(29.447)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" valign="top" width="102">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">33.201<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">58.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">65.340<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.779<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" valign="top" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.481<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.680<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.670<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.889<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" valign="top" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">26.818<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">23.260<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.403<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.779<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" valign="top" width="66">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">779.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" valign="top" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" valign="top" width="72">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" valign="top" width="102">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">488.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" valign="top" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" valign="top" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">195.200<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DLH (dari Tenaga
Kerja)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" width="66">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" width="72">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">488.000DLH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">192.000DLH<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">488.000DLH<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 85.5pt;" valign="top" width="114">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tarif biaya overhead
(per DLH)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 49.8pt;" width="66">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.2pt;" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 63.0pt;" width="84">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 54.0pt;" width="72">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">-<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.5pt;" width="102">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.5pt;" width="99">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000 = 10% x Rp 90.000 (proporsi pembebanan
biaya gedung)<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.680 = 10% x Rp 116.800 (proporsi pembebanan
biaya overhead bagian umum dan administrasi) dan seterusnya, sesuai dengan data
tentang pembebanan biaya overhead yang tersedia.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3)<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">130.680 = Biaya overhead bagian pembangkit tenaga +
alokasi dari biaya gedung dan bagian umum/administrasi.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 72pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">=
Rp 110.000,00 + Rp 9.000,00 + Rp 11.680,00<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tarif
biaya overhead bagian Jasa/Pembantu, dapat dihitung sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<!--[if gte msEquation 12]><m:oMathPara><m:oMathParaPr><m:jc
m:val="left"/></m:oMathParaPr><m:oMath><m:f><m:fPr><span style='font-size:
12.0pt;mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;font-family:
"Cambria Math","serif";mso-ascii-font-family:"Cambria Math";mso-hansi-font-family:
"Cambria Math";mso-bidi-font-family:"Times New Roman";font-style:italic;
mso-bidi-font-style:normal'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>Rp</m:r><m:r> 130.680,00</m:r></span></i></m:num><m:den><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>20.000</m:r></span></i></m:den></m:f><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-bidi-font-family:"Times New Roman"'><m:r>
=</m:r><m:r>Rp</m:r><m:r> 6,35 </m:r><m:r>per</m:r><m:r> 1.000 </m:r><m:r>KWH</m:r></span></i></m:oMath></m:oMathPara><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><v:shape id="_x0000_i1025" style="height: 27pt; width: 217.5pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image005.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Bagian
Reparasi:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<!--[if gte msEquation 12]><m:oMathPara><m:oMathParaPr><m:jc
m:val="left"/></m:oMathParaPr><m:oMath><m:f><m:fPr><span style='font-size:
12.0pt;mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;font-family:
"Cambria Math","serif";mso-ascii-font-family:"Cambria Math";mso-hansi-font-family:
"Cambria Math";mso-bidi-font-family:"Times New Roman";font-style:italic;
mso-bidi-font-style:normal'><m:ctrlPr></m:ctrlPr></span></m:fPr><m:num><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>Rp</m:r><m:r> 29.447,00</m:r></span></i></m:num><m:den><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;
line-height:150%;font-family:"Cambria Math","serif";mso-bidi-font-family:
"Times New Roman"'><m:r>4.000</m:r></span></i></m:den></m:f><i
style='mso-bidi-font-style:normal'><span style='font-size:12.0pt;line-height:
150%;font-family:"Cambria Math","serif";mso-bidi-font-family:"Times New Roman"'><m:r>
=</m:r><m:r>Rp</m:r><m:r> 7,36 </m:r><m:r>per</m:r><m:r> </m:r><m:r>DRH</m:r></span></i></m:oMath></m:oMathPara><![endif]--><!--[if !msEquation]--><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><v:shape id="_x0000_i1025" style="height: 27pt; width: 175.5pt;" type="#_x0000_t75">
<v:imagedata chromakey="white" o:title="" src="file:///C:\Users\luki\AppData\Local\Temp\msohtmlclip1\01\clip_image006.png">
</v:imagedata></v:shape></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Catatan:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast;">Tingkat
kegiatan bagian Pembangkit tenaga dalam tahun 1984 adalah 20.000.000 KWH dan
bagian Reparasi adalah 4.000 DRH.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Angka-angka
pembilang di atas adalah jumlah biaya overhead masing-masing bagian setelah
mendapat alokasi biaya overhead bagian lain.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akhirnya
dapat dihitung biaya overhead bagi barang X dan Y yang dihasilkan sebagai
berikut:<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
GITA BAHARI<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Overhead 1984<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(Menurut
Jenis Barang)<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 721px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan:<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari
<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari
<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret
<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuartal
IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="8" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 540.65pt;" valign="top" width="721">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang
X :<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bag. Produksi I:<br />
DLH<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">92.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">384.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">92.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">384.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bag. Produksi II:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> DLH<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">48.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">46.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">52.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">192.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,50<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">23.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">26.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bag. Produksi III:<br />
DLH<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">92.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">384.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">38.400,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">41.600,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">153.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah Biaya Overhead
unt. barang X<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">633.600,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">46.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">52.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">151.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">158.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">151.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">171.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td colspan="8" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 540.65pt;" valign="top" width="721">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Barang
Y :<o:p></o:p></span></b></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bag. Produksi I:<br />
DLH<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.800<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.600<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.800,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.600,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.400,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.000,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bag. Produksi III:<br />
DLH<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Tarif<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.800<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.600<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">29.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">104.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">0,40<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah
<o:p></o:p></span></b></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.720,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.880,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.040,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.160,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.600,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" valign="top" width="86">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">41.600,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.0pt;" valign="top" width="132">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah Biaya Overhead
unt. barang Y<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">55.720,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.85pt;" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">62.880,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">63.440,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">197.600,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">187.360,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">212.200,00<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 64.8pt;" width="86">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">145.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ANGGARAN BIAYA DISTRIBUSI<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
distribusi adalah biaya-biaya yang dikeluarkan oleh perusahaan untuk memasarkan
barang atau menyampaikan barang ke pasar. Termasuk kedalamnya adalah:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja bagian penjualan, yang terdiri dari:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengawas
penjualan (supervisor)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tenaga
penjual (salesman)<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pegawai
kantor penjualan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
angkut (freigh); dalam hal ini biaya pengangkutan barang jadi dari pabrik ke
pasar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
perjalanan yang terdiri dari:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
transport petugas penjualan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
penginapan petugas penjualan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
konsumsi petugas penjualan<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-indent: -18pt;">
<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
telepon;dalam hal ini biaya telepon yang dikeluarkan untuk kepentingan
penjualan barang.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.
Komisi yaitu uang yang diberikan kepada orang-orang tertentu yang telah ikut
berjasa dalam transaksi jual beli barang, mungkin juga para salesman itu
sendiri dan pihak-pihak lain.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6. Penyusutan
alat-alat kantor bagian penjualan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7. Biaya
administrasi penjualan.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8. Biaya
asuransi.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9. Pajak.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10. Biaya Advertensi dan Promosi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
bagian yang membicarakan Anggaran Komprehensif telah dikatakan bahwa advertensi
dan promosi hasur disusun tersendiri lebih dahulu, sebagai Anggaran Biaya
Advertensi (termasuk anggaran type Appropriasi).<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
MERCUSUAR<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Biaya Advertensi dan Promosi<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1984<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(dalam
ratusan rupiah)<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 643px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.9pt;" valign="top" width="373">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; margin-left: 36.0pt; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Daerah Penjualan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.5pt;" valign="top" width="270">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Advertensi dan Promosi<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.9pt;" valign="top" width="373">
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kantor
Pusat<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa
Barat + DKI<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa
Tengah<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa
Timur<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.5pt;" valign="top" width="270">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 26.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp
60.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 26.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 26.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000,00<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 26.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000,00<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 279.9pt;" valign="top" width="373">
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 202.5pt;" valign="top" width="270">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; margin-right: 26.1pt; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rp 132.000,00<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Angka-angka
dalam anggaran biaya advertensi di atas kemudian dimasukkan pada budget biaya
distribusi untuk masing-masing penjualan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
merencanakan besarnya biaya distribusi digunakan berbagai cara pendekatan
yaitu:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Diperkirakan secara langsung. Cara ini sangat subjektif sehingga banyak sekali
kelemahan-kelemahannya.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Dengan mempertimbangkan keadaan persaingan. Pada dasarnya apabila tingkat
persaingan dirasakan makin ketat, maka biaya distribusi terpaksa diperbesar,
terutama untuk biaya advertensi dan promosi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Dengan menentukan persentase tertentu dari penjualan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.
Dengan menentukan jumlah tertentu untuk setiap unit barang yang terjual. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.
Dengan memperhatikan tingkat keuntungkan tahun yang lalu.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.
Berdasarkan return on investment, yaitu imbangan antara tingkat keuntungan
dengan investasi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.
Task Method. Dalam metode ini kegiatan promosi yang akan dijalankan diperinci.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Manfaat Penyusunan Anggaran Biaya
Distribusi<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusunan
anggaran biaya distribusi mendatangkan manfaat yang besar bagi perusahaan,
terutama dalam hal: perencanaan, koordianasi, dan pengawasan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
bidang perencanaan dengan disusunnya anggaran biaya distribusi maka perusahaan
dihadapkan pada keharusan untuk merencanakan secara terperinci biaya-biaya yang
akan dikeluarkan. Dilain pihak, anggaran biaya distribusi dapat dipakai sebagai
alat koordinasi bagian penjualan. Semua petugas penjualan, baik pengawas
penjualan maupun tenaga salesman dapat bekerja sama untuk merencanakan kegiatan
promosi. Anggaran biaya distribusi juga bermanfaat sebagai alat pengawasan.
Penyimpangan biaya distribusi dari rencana (misalnya menjadi terlalu besar)
kadang-kadang mengakibatkan kenaikan harga jual barang.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh Anggaran Biaya Distribusi<o:p></o:p></span></b></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Dengan asumsi bahwa anggaran
penjualan telah disusun sebelumnya dan biaya distribusi disusun berdasarkan
rupiah penerimaan penjualan, maka anggaran biaya distribusi dapat disusun
sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
MERCUSUAR<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Biaya Distribusi<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1984<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(dalam
ratusan rupiah)<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -21.6pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 698px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya/Daerah<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kantor Penjualan:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Telepon <o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan alat
kantor<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya alat-alat
kantor<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya kendaraan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Advertensi <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.314<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">909<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.132<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.353<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">968<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.275<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.387<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">50<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.019<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.397<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.035<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">150<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.868<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.734<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.607<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">150<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.221<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.165<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.165<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">150<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.064<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.210<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">144.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.861<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">600<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.049<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.913<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.405<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.646<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.853<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">64.787<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">62.143<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">65.589<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">257.423<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa Barat & DKI:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya telepon<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Komisi penjualan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ongkos angkut<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Advertensi <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.129<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">789<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.628<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.314<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">847<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.280<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.857<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.184<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">806<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.520<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.096<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">18.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.525<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.410<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">22.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.054<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">18.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.466<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.075<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.738<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">18.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.661<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.452<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">23.200<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.225<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">72.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.279<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.379<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">84.800<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.198<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.746<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.298<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.266<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.389<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">51.479<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">61.538<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">234.656<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa Tengah:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya telepon<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Komisi penjualan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ongkos angkut<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Advertensi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.470<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.198<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.084<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.530<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.675<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.277<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.356<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.724<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.852<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.346<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.460<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.893<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.065<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.848<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">31.320<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.213<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.454<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.221<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">21.300<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.679<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.296<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.938<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.760<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.432<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">96.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">30.812<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">14.828<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">116.280<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">19.471<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">25.282<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">27.032<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">28.551<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">81.446<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">67.654<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">83.426<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">313.391<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jawa Timur:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji pengawas<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya telepon<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Komisi penjualan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ongkos angkut<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Advertensi<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.001<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">421<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.732<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">674<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">865<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">371<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.964<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">583<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.045<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">437<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.984<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">704<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.804<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.190<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.080<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.890<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.580<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.109<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.820<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.740<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.346<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.387<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">13.140<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.253<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.641<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.915<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">42.720<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.844<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.828<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">8.783<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.170<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">27.969<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">26.249<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.126<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">115.120<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 121.5pt;" valign="top" width="162">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah keseluruhan <o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">79.469<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.6pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">82.148<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 56.85pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">84.325<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">244.639<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">215.577<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.0pt;" valign="top" width="76">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">253.339<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 57.75pt;" valign="top" width="77">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">959.497<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ANGGARAN BIAYA UMUM DAN
ADMINISTRASI <o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya-biaya
yang dikategorikan sebagai biaya administrasi adalah semua biaya yang
dikeluarkan oleh perusahaan dalam kegiatannya, selain biaya-biaya pabrik dan
biaya distribusi. Pada perusahaan-perusahaan yang relative besar, biaya
administrasi timbul pada bagian-bagian: administrasi, pembukuan, perbekalan,
dan bagian staf. Sehingga anggaran biaya administrasi secara keseluruhan,
mencakup:<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.
Biaya untuk direksi dan stafnya, termasuk gaji, bonus tahunan, biaya
perjalanan, biaya representasi, dan administrasi kantor direksi.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.
Biaya departemen keuangan yang meliputi gaji dan dana kesejahteraan, biaya
perjalanan dan biaya administrasi departemen, biaya penyusutan aktiva tetap.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.
Biaya departemen umum dan administrasi yang meliputi gaji dan dana
kesejahteraan, biaya perjalanan, biaya komunikasi (telepon, telegram, telex),
asuransi pegawai, penyusutan macam-macam aktiva tetap, listrik dan air.<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Pada PT KENCANA MURNI terdapat 2 bagian yang
diperhitungkan dalam penyusunan anggaran biaya administrasi, yakni bagian
administrasi dan bagian pembukuan. Anggaran Biaya Administrasi secara total
adalah sebagai berikut:<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%;">
<br /></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PT
KENCANA MURNI<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Anggaran
Biaya Umum dan Administrasi<o:p></o:p></span></div>
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahun
1984<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -17.1pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 721px;">
<tbody>
<tr>
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterangan<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Januari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Februari<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Maret<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
II<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
III<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kwar.
IV<o:p></o:p></span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Administrasi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Telepon<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peralatan kantor<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">75.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">75.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<br />
2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">75.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">79.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<br />
2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.100<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">75.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">83.900<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<br />
2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.200<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">225.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">236.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.200<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">225.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">184.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.300<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.500.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">225.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">252.300<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">15.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.400<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">900.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">911.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">12.200<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">660.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">664.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">669.100<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.991.600<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.938.300<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.007.700<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">7.931.600<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagian
Pembukuan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya perjalanan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Telepon<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyusutan<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Asuransi<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak<o:p></o:p></span></div>
<div class="MsoNoSpacing" style="line-height: 150%; margin-left: 18.0pt; mso-list: l20 level1 lfo37; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peralatan kantor<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">400.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">400.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.400<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.400<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">400.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">10.700<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">20.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.700<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.200.000<br />
30.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">31.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">66.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">16.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.200.000<br />
30.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">26.600<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">11.600<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.200.000<br />
30.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">32.300<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">60.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">6.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">9.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">17.300<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<br /></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">4.800.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">120.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">121.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">240.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">24.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">36.000<o:p></o:p></span></div>
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">61.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div align="center" class="MsoNoSpacing" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">450.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">450.800<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">451.400<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.352.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.343.200<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.354.600<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">5.402.000<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.0pt;" valign="top" width="156">
<div class="MsoNoSpacing" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jumlah (1 tahun)<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.110.000<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.115.700<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.120.500<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.343.600<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.281.500<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 58.8pt;" valign="top" width="78">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.362.300<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 70.8pt;" valign="top" width="94">
<div align="right" class="MsoNoSpacing" style="line-height: 150%; text-align: right;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">13.333.600<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">KESIMPULAN<o:p></o:p></span></b></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead pabrik (BOP) adalah biaya pabrik selain biaya bahan baku dan biaya
tenaga kerja langsung. Biaya berdasarkan sifatnya ada tiga, yaitu Biaya tetap
(fixed cost), Biaya variable (variable cost), Biaya semi variable (semi
variable cost).<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yang
dikategorikan sebagai biaya-biaya overhead pabrik (factory overhead) adalah
biaya-biaya dalam pabrik yang dikeluarkan oleh perusahaan dalam rangka proses
produksi, kecuali biaya bahan mentah langsung dan tenaga kerja langsung.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Departemen-departeman
yang terkait langsung dengan Overhead Pabrik, adalah Departemen Produksi dan Departemen Pembantu. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah
yang dihadapi biaya overhead pabrik adalah pengalokasian biaya bagian jasa atau
pembantu (service) kepada bagian produksi.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(<i>Activity Base</i><b>) </b>Satuan
kegiatan atau satuan penghitung adalah satuan yang dipakai untuk mengetahui jumlah
kegiatan yang telah dilakukan oleh bagian produksi dan bagian jasa, dalam
rangka proses produksi.<b><o:p></o:p></b></span></div>
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<!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya distribusi adalah biaya-biaya
yang dikeluarkan oleh perusahaan untuk memasarkan barang atau menyampaikan
barang ke pasar<b><o:p></o:p></b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">DAFTAR PUSTAKA<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Adisaputro, Gunawan. 2008. <i>Anggaran Perusahaan</i>. BPFE Yogyakarta.<o:p></o:p></span></div>
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</span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">http://BIAYA-OVERHEAD-PABRIK.htm<o:p></o:p></span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com1tag:blogger.com,1999:blog-1078400749019148125.post-6773417128691924572012-12-18T05:25:00.003-08:002013-10-12T05:16:39.764-07:00AKUNTANSI INTERNASIONAL-AUDIT EKSTERNAL OPERASI LUAR NEGERI<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A<o:p></o:p></span></b><b style="line-height: 150%;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">UDIT EKSTERNAL OPERASI LUAR NEGERI</span></b></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">1.Pendahuluan<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntan bertanggung jawab
menyediakan data ekonomi yang menunjukkan efisiensi dan produktivitas usaha dan
bermanfaat untuk pembuatan kebijakan makro. Kualitas profesi audit merupakan
fungsi dari beberapa faktor seperti reputasi audit dan akuntansi, kualitas
sistem pendidikan dan profesi sertifikasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kualitas profesi audit merupakan fungsi dari beberapa
factor, seperti reputasi profesi akuntansi dan audit, kualitas sistem
pendidikan, dan proses sertifikasi. reputasi adalah penting karena akan
menentukan apakah atau tidak profesi ini mampu menarik orang yang kompeten<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di beberapa negara, seperti amerika serikat, nilai tinggi
ditempatkan pada pengalaman universitas di pendidikan siswa, dan perusahaan
yang merekrut di perguruan tinggi yang akrab dengan latar belakang siswa akan
memiliki ketika mereka lulus. di negara lain, pendidikan akuntansi mungkin
tidak begitu penting atau bahkan tersedia.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Akhirnya, proses perizinan dilakukan oleh sektor swasta di
beberapa negara dan sektor publik di lain Negara. Di Amerika Serikat, ujian
nasional CPA disusun oleh dewan penguji dari lembaga amerika CPA (AICPA),
sebuah organisasi sektor swasta. Sertifikasi di Inggris juga merupakan proses
sektor swasta. Di Jerman dan Perancis, pemerintah lebih banyak
terlibat di dalam proses sertifikasi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Proses
sertifikasi atau lisensi juga merupakan fungsi dari beberapa faktor lain,
seperti mengidentifikasi calon, persyaratan pendidikan, persyaratan pengalaman,
dan pemeriksaan. aspek tambahan dari sertifikasi adalah masalah timbal balik
atau kemampuan seorang akuntan bersertifikat di satu negara untuk berlatih di
tempat lain.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">a.
Identitas<br />
Identitas calon merupakan hal yang menarik. Dalam banyak kasus, seorang
individu harus menjadi warga negara di mana ia ingin menjadi disertifikasi.
Kadang-kadang identitas menyiratkan bahwa calon haruslah anggota sebuah
organisasi tertentu. Di Inggris, seorang kandidat haruslah anggota dari sebuah
lembaga amal. Di Perancis, keanggotaan di dalam perkumpulan audit terbuka untuk
warga Negara Perancis, warga Negara uni eropa lain, warga negara dari negara
lain yang memperluas timbal balikIdentitas merupakan syarat mengenai jati diri
calon, menunjukkan bahwa calon adalah warga negara yang mendapat sertifikat,
calon tak bangkrut, di bawah pengawasan pengadilan, atau calon merupakan
anggota organisasi khusus.<br />
b. Persyaratan Pendidikan, Pengalaman, dan Pengujian<br />
Proses pendidikan mengacu pada apa yang diminta belajar untuk
disertifikasi.Persyaratan pengalaman kerja yang melibatkan sebarapa banyak
pengalaman yang diperlukan dan waktu pengalaman relatif terhadap pendidikan dan
pengujian.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di Amerika Serikat, hukum akuntansi
yang mengatur perizinan akuntan profesional telah diberlakukan di semua lima
puluh negara bagian. Mengidentifikasi hukum pendidikan, ujian, pengalaman, dan
persyaratan lainnya untuk lisensi dan mendirikan papan keadaan akuntansi untuk
mengelola dan menegakkan hukum.faktor-faktor lain yang diperlukan oleh beberapa
negara adalah umur, kewarganegaraan nasional, melanjutkan pendidikan
profesional, dan persyaratan residensi dan / atau kerja. Namun, semua negara
mewajibkan ujian CPA sebagai bagian dari persyaratan mereka.Ujian nasional CPA
dikembangkan dan dikelola oleh AICPA, asosiasi profesional nasional.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Di jerman, profesi akuntansi diawasi
oleh organisasi akuntan independen, dan semua akuntan profesional di jerman
harus menjadi anggota dari organisasi. Inggris adalah sebuah negara penting
bagi profesi akuntansi karena filosofi perusahaan telah disalin dan
dimodifikasi di seluruh dunia di negara-negara bekas persemakmuran inggris<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sertifikasi
mensyaratkan calon menempuh jenjang pendidikan tertentu sebelum memperoleh
sertifikat.Pengalaman kerja melibatkan berapa banyak pengalaman kerja
dibutuhkan sedang pengujian menentukan calon lulus/tidak.<br />
c. Ukuran Profesi<br />
Sulit untuk membandingkan jumlah akuntan di salah satu negara dengan yang lain
karena akuntan melakukan hal yang berbeda. Jumlah Akuntan juga tergantung pada
hambatan untuk masuk ke profesi, seperti persyaratan pendidikan dan pengujian
yang ketat.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jumlah akuntan mengacu pada jumlah
akuntan yang menjadi anggota badan akuntansi yang mewakili negara untuk IFAC
tersebut.Sangat menarik untuk dicatat bahwa negara-negara berkembang memiliki
sejumlah kecil akuntan per kapita dibandingkan dengan negara-negara
berpenghasilan tinggi.Sangat menarik bahwa negara-negara dengan jumlah
tertinggi akuntan per seribu penduduk adalah negara-negara sangat dipengaruhi
oleh tradisi Inggris.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mutu
hasil kerja tak bisa dinilai masyarakat awam dan akuntan adalah profesional
yang mengetahui kualitas kerja mereka.Oleh karena itu para profesional harus
mengatur dirinya sendiri yang dalam hal ini dilaksanakan organisasi
profesi.Jumlah akuntan tergantung barrier to entry untuk masuk profesi.<br />
e. Reciprocity<br />
Reciprocity berarti akuntan dapat memiliki izin di suatu negara untuk melakukan
praktek di negara lain. Beberapa negara tak mengizinkan audit perusahaan di
dalam negerinya dilakukan oleh auditor yang tidak memiliki izin profesi negara
tersebut.<br />
d. Harmonisasi di Masyarakat Eropa<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">World Trade Organization (WTO) juga melakukan usaha untuk
menghapus hambatan/kendala pada perusahaan jasa melalui General Agreement on
Trade in Services (GATS).Pada Desember 1993, Uruguay Round GATT telah berhasil
diselesaikan, yang berisi pengurangan tarif dan beberapa hambatan nontarif.1
Januari 1995 GATT digantikan oleh WTO baru karena Uruguay Round kecewa dengan
tidak adanya kemajuan yang signifikan.Usaha ini kemudian diteruskan oleh GATS
yang berfokus pada hambatan regulasi untuk perdagangan lintas batas di bidang
jasa, termasuk jasa professional seperti akuntansi dan hukum.GATS hanya
menginginkan agar saling mengakui kualifikasi professional sepanjang kualitas
pelayanan yang diberikan tidak terganggu dan kepentingan umum dilindungi.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ketentuan GATS diawasi oleh International Federation of
Accountant (IFAC) karena salah satu tujuan utama dari IFAC adalah untuk
mengembangkan dan meningkatkan profesi akuntansi.IFAC adalah organisasi non
pemerintah yang bekerja dengan WTO untuk melanjutkan upaya harmonisasi.Fokus
utama IFAC yaitu, pendidikan, pemeriksaan dan pengalaman.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masyarakat
Eropa merilis rangkaian petunjuk, lalu diadopsi badan menteri Masyarakat Eropa
pada 1984 mengulas :<br />
1) Kualifikasi statutory auditor<br />
Untuk memperoleh sertifikasi calon harus memenuhi syarat pendidikan,
pengalaman, dan pengujian. Khusus pengalaman minimal telah tiga tahun praktek
pelatiihan.<br />
2) Reciprocity<br />
Kondisi yang harus dipenuhi auditor untuk praktek di negara lain : memenuhi
persyaratan, harus menunjukkan bahwa ia mengerti undang-undang dan persyaratan
mengaudit sesuai negara asal.<br />
3) Independensi<br />
The Eight Directive memutuskan memberikan izin masing-masing negara untuk
menentukan kondisi yang diinginkan untuk independensi. KAP internasional harus
menyesuaikan operasi di tiap negara ntuk mengikuti budaya dan kondisi
perekonomian negara yang bersangkutan.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.KANTOR
AKUNTAN GLOBAL<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan
latar belakang akuntan publik menyebabkan perlu standar akuntansi berterima
umum yang berlaku di seluruh dunia. KAP besar yang berekspansi ke luar negeri
harus menyesuaikan pelayanan audit dari pengirim auditor ke luar negeri sampai
penyusunan laporan dengan audit lokal. Trend persaingan KAP adalah merger
dengan alasan peningkatan bisnis global. KAP umumnya membagi layanan dalam tiga
area : akuntansi dan audit, pajak, dan konsultasi.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.1 Alasan-alasan
Ekspansi<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kantor akuntan public secara tradisional dikeluarkan diluar
negeri untuk pelayanan yang lebih baik ke pada klien mereka dan
untuk memberikan garis pertahanan terhadap perusahaan akuntan lain
global yang mungkin tergoda untuk menggangu dipangkalan klien mereka. Dalam
sebuah survey terhadap perusahaan yang telah beralih dari auditor kecil atau
menengah untuk auditor internasional yang lebih, alas an – alas an
berikut ini diberikan untuk switch: “Kebutuhan untuk mencerminkan ukuran
meningkatnya bisnis diluar negeri kami”, “Kami ingin mempunyai audit perusahaan
disemua perusahaan dalam grup” ,” untuk mencerminkan ekspansi terbaru kami diluar
negeri”, “kita membutuhkan layanan tersebut dari sebuah perusahaan akuntansi
intensional’.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dua contoh menggambarkan pentingnya mempertahankan kehadiran
global. Pada tahun 1990, KPMG Peat Marwick mengambil alih keterlibatan audit
Varientas corporation. Contoh lain yang lebih rahasia dan melibatkan akuisisi
AS oleh sebuah perusahaan Perancis. Pada 1991, seorang perancis global layanan
perusahaan , diaudit oleh salah satu perusahaan Big Six, membeli perusahaan AS
di industry yang sama . perusahaan AS telah diaudit oleh lain dari perusahaan
Big Six, dan induk Perancis menginginkan AS.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alasan lain untuk
memperluas internasional yang telah menjadi lebih kritis dalam beberapa tahun
terakhir adalah meningkatnya basis klien dipasar dalam negeri. Terutama di Eropa,
dimana pelaksanaan direktif keempat telah meminta lebih banyak perusahaan yang
diaudit dari yang terjadi sebelumnya .selain itu, pasar banyak yang membuka
diri terhadap merger dan akuisisi dan investasi asing baru.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold;">Alasan lainnya adalah:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
- Kebutuhan untuk mendeskripsikan peningkatan usaha yang memerlukan satu audit
untuk semua perusahaan dalam satu kelompok.<br />
- Untuk menggambarkan ekspansi yang memerlukan pelayanan KAP internasional.<br />
Akuisisi global dan peningkatan klien pasar LN mempengaruhi ekspansi usaha
audit.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.2 . Pelayanan Klien
Internasional<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengingat kebutuhan ekspansi, dalam hal apa uang memiliki
kantor akuntan public multinasional dilayani klien mereka? Cara termudah adalah
bagi seorang professional untuk perjalanan dari kantor pusat untuk melayani
klien diluar negeri. Ini akan cukup selama sector asing adalah bagian kecil
dari keseluruhan operasi klien. Selain pendekatan auditor perjalanan dua
pendekatan filosofis yang berbeda : pendekatan koresponden, yang akan kita
jangka pendekatan tidak langsung, dan cabang join ventura, atau pendekatan anak
perusahaan, yang akan kita istilahkan pendekatan langsung.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cara
sederhana KAP melayani klien multinasional adalah dengan mengirim auditor dari
kantor pusat untuk melayani klien di luar negeri. Pendekatan berbeda lain :<br />
1) Pendekatan koresponden (pendekatan tidak langsung)<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Hubungan koresponden yang beragam tetapi dapat berkisaran
dari sangat lemah untuk sangat kuat.Disalah saru ujung skala, koresponden lokal
mungkin menjadi wakil yang malakukan pelayanan selama lebih dari satu
perusahaan akuntansi. Pada ujung lain skala,hubungan koresponden yang sangat
kuat mungkin ada dimana perusahaan likal melakukan pelayanaekslusif untuk satu
perusahaaan asing publik. Kunci hubungan korespondensi adalah bahwa tidak ada
hubungan resmi antara ekuitas perusahaan.<o:p></o:p></span></div>
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Hubungan korespondensi kuat jika koresponden lokal memberi pelayanan eksklusif
untuk satu KAP asing, koresponden lemah jika memberi pelayanan lebih dari satu
KAP asing.<br />
2) Pendekatan cabang (pendekatan langsung)<br />
Pendirian cabang di LN yang mungkin terpisah dari induk.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pendekatan langsung datang dalam berbagi bentuk, dan salah
satu yang telah paling umum digunakan adalah mendirikan cabang diluar negeri.
Cabang – cabang ini mungkin badan hokum tersendiri yang menggunakan nama
perusahaan orang tua. Home personil kantor sering mengisi posisi penting sampai
personilsering mengisi posisi penting dalam personil domestic dapat dilatih
untuk mengambil alih, dan rekening domestic aturan daripada pengecualian di Negara
– Negara industry.<o:p></o:p></span></div>
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<b>2.3. Persekutuan Global<o:p></o:p></b></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Apakah sebuah perusahaan audit memperluas hubungan luar
negeri melalui koresponden yang kuat atau lemah, para mitra di Negara-negara
lain tetap terpisah, organisasi otonom. Tidak sebuah perusahaan , yang memegang
kendali ekuitas selama oprasi yang sangat luas, kerjasama ini dibangun dengan
saling menguntungkan dan pelayanan. Ada situasi dimana sebuah perusahaan audit
disatu Negara memilikiopersai di Negara-negara lain, namun menreka adalah
pengecualian dari aturan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Seperti yang akan kita bahasa secara rindi dalam dtudi kasus
dibab ini. Deloitte & Touche adalah auditor untuk SM, inc. perusahaan
telekomunikasi besar kanada.Kemitraan Kanada memiliki keterlibatan SM, dan
merujuk bekerja untuk petugas diseluruh dunia berafiliasi dengan kemitraan
Deloitte & Touche diseluruh dunia yang beroperasi dibawah organisasi
paying.Deloitte & Touch Tohmatsu Internasional.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebagian besar dari Big Six telah
mengadakan kemitraan diseluruh dunia untuk mengintegrasikan operasi.Setiap kemitraan
Negara mempertahankan identitasterpisah, melainkan suatu upaya kerjasama yang
lebih kohesif ada diantara perusahaan melalui hubungan internasional.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br />
KAP di luar negeri ialah organisasi otonom, berdasar keuntungan dan pelayanan
bersama.Terdapat perbedaan dalam latar belakang dan kemampuan dari akuntan
publik di seluruh dunia. Namun, kebutuhan akan jasa audit meluas di luar
batas-batas nasional. Disamping itu tidak ada standar audit yang berlaku umum
di seluruh dunia atau persyaratan seragam untuk menjadi bersertifikat, namun
perbedaan ini harus ditangani dengan audit dalam lingkungan global.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Di
Amerika Serikat terdapat lebih dari 45000 kantor akuntan publik. Dari
perusahaan-perusahaan tersebut terdapat perusahaan akuntan publik terbesar,
awalnya disebut dengan Big Eight, kemudian dari 8 perusahaan tersebut ada yang
melakukan merger sehingga menjadi Big 5, dan sekarang menjadi Big 4.<o:p></o:p></span></div>
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Perkembangan besar terjadi sejak tahun 1980-an sehubungan
dengan posisi kompetitif perusahaan akuntansi utama yaitu merger. Tetapi tidak
semua perusahaan melakukan merger, dikarenakan sangat sulit bagi
perusahaan-perusahaan besar, terutama dengan adanya perbedaan yang signifikan
dalam budaya organisasi. Apakah sebuah perusahaan audit memperluas hubungan
luar negeri melalui koresponden yang kuat atau lemah, para mitra di
Negara-negara lain tetap terpisah, organisasi otonom. Tidak sebuah perusahaan ,
yang memegang kendali ekuitas selama oprasi yang sangat luas, kerjasama ini
dibangun dengan saling menguntungkan dan pelayanan. Ada situasi dimana sebuah
perusahaan audit disatu Negara memilikiopersai di Negara-negara lain, namun
menreka adalah pengecualian dari aturan.<o:p></o:p></div>
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Seperti yang akan kita bahasa secara rindi dalam dtudi kasus
dibab ini. Deloitte & Touche adalah auditor untuk SM, inc. perusahaan
telekomunikasi besar kanada.Kemitraan Kanada memiliki keterlibatan SM, dan
merujuk bekerja untuk petugas diseluruh dunia berafiliasi dengan kemitraan
Deloitte & Touche diseluruh dunia yang beroperasi dibawah organisasi
paying.Deloitte & Touch Tohmatsu Internasional.<o:p></o:p></div>
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Sebagian besar dari Big Six telah mengadakan kemitraan
diseluruh dunia untuk mengintegrasikan operasi. Setiap kemitraan Negara
mempertahankan identitasterpisah, melainkan suatu upaya kerjasama yang lebih
kohesif ada diantara perusahaan melalui hubungan internasional<o:p></o:p></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">2.4. Issue Operasional
Persekutuan Global<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Auditor
dari korporasi multinasioanal besar ini memiliki waktu yang sangat
sulit menyulap jasa perusahaan dengan benar. Kemampuan auditor untuk
melakukan audit yang baik tergantung pada berbagai factor. Beberapa dari merka
berhubungan dengan factor spesifik untuk setiap lingkungan Negara, seperti
praktek bisnis dan adat istiadat, mata uang asing, bahasa, dan jarak ;
pembatasan pada penggunaan nama perusahaan; pembatasan hak – hak pendiri dan
dasar; pembatasan ruang lingkup praktek; pembatasan repatriasi biaya, royalty
dan keuntungan; diskriminasi pajak, dan control kualitas.<br />
Kemampuan auditor menghasilkan laporan audit yang baik bergantung pada beberapa
faktor spesifik antara lain :<br />
1. Pembatasan penggunaan nama kantor akuntan<br />
2. Pembatasan hak pendirian dan asosiasi<br />
3.Pembatasan ruang lingkup praktek<br />
4. Pembatasan upah yang dikirim ke kantor akuntan pusat<br />
5. Diskriminasi pajak<br />
6. Pengendalian mutu<br />
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">3.PROSES
AUDIT<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertumbuhan pasar modal nasional dan
internasional telah mengubah sorotan pada auditor sebagai link kredibilitas
penting antara perusahaan dan investor-kreditur.luar tertarik pada pandangan,
tujuan independen dari laporan keuangan perusahaan. penggunaan auditor internasional
menekankan bahwa audit standar dan praktek-praktek, seperti standar akuntansi
dan praktek, sangat bervariasi dari satu negara ke negara. faktor utama yang
perlu kita diskusikan di sini adalah sumber pedoman audit dan persyaratan
audit, perbedaan dalam standar audit, dan opini audit.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <b>3.1 Pedoman Sumber dan Syarat-syarat</b><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Standar auditing berasal dari sektor
(pemerintah) publik, sektor swasta, atau kombinasi dari keduanya. Sumber
pertama dari pengaruh - sektor publik - adalah lazim di negara-negara berkembang
di mana profesi akuntansi tidak terorganisir dengan baik atau cukup kuat.
Pemerintah sering mengambil arahan dengan memasukkan syarat-syarat audit dan,
pada tingkat lebih rendah, standar ke dalam hukum. Arahan ini juga
terlihat di negara-negara industri seperti Jerman, yang legalistik dan
preskriptif dan yang profesi audit secara historis dibentuk dan diatur oleh
hukum. Kasus Jerman menarik karena profesi akuntansi yang ada membuat
rekomendasi mengenai standar audit yang kemudian dimasukkan ke dalam hukum oleh
pemerintah.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Suatu audit kepatuhan adalah salah
satu yang dilakukan untuk menentukan apakah auditee mengikuti prosedur atau
pedoman yang ditetapkan oleh otoritas yang lebih tinggi. Di Amerika Serikat,
audit independen tahunan yang diperlukan perusahaan diperdagangkan di bursa
nasional maupun perusahaan dengan lebih dari lima ratus pemegang saham dan aset
lebih dari $ 5 juta. Namun, kebanyakan perusahaan besar lain audit, dan banyak
bank dan lembaga regulasi memerlukan mereka. Di Kanada, perusahaan publik,
perusahaan swasta memenuhi test tertentu ukuran; kota, universitas, rumah
sakit, dan kebanyakan organisasi nirlaba yang diperlukan untuk diaudit. Sebagai
contoh kelonggaran, di Argentina audit independen diperlukan oleh hukum
Perusahaan Argentina hanya dalam kasus luar biasa.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.2 Perbedaan Standar Audit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ada banyak alasan mengapa standar
audit yang bervariasi dari satu negara ke negara. Di Amerika Serikat dan
Inggris, ada berbasis luas pasar modal dan sangat berkualitas profesi
akuntansi.Pasar modal mengharuskan laporan keuangan diverifikasi secara
independen, dan profesi telah dikembangkan dan disempurnakan standar audit dari
waktu ke waktu.Udara skeptisisme telah mendorong tes cukup kaku.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Budaya sering memainkan peran juga.
Di Jepang, deposito bank dan hutang diperoleh dari perusahaan dan bukan oleh
konfirmasi independen karena yang terakhir akan menunjukkan ketidakpercayaan
terlalu banyak di karyawan perusahaan, yang bisa berarti kehilangan muka,
seperti yang kita dicatat dalam Bab 16.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> 3.3 Opini audit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pada tahun 1983, The IFAC, global
yang didirikan untuk memperkuat profesi akuntansi di seluruh dunia, yang
dikeluarkan International Audit Pedoman 13, Laporan Auditor Laporan Keuangan,
yang berisi sejumlah item thath kunci harus dimasukkan dalam laporan audit yang
baik. Elemen dasar laporan auditor adalah sebagai berikut:<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Judul<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Penerima-untuk siapa laporan audit yang diterbitkan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Membuka atau ayat identifikasi-pengantar dari laporan
keuangan yang diaudit dan
pernyataan tanggung jawab manajemen entitas dan tanggung
jawab auditor.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Lingkup ayat-referensi dengan standar yang relevan dan
deskripsi pekerjaan yang dilakukan auditor<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5. Opini ayat<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6. Tanggal laporan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7. Auditor alamat, dan<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8. Auditor tanda tangan<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4. Harmonisasi Standar Audit</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">The IFAC terlibat harmonisasi
standar audit dan praktek. Ini tumbuh dari Komite Koordinasi Internasional
untuk Profesi Akuntansi (ICCAP), yang diselenggarakan pada tahun 1972 pada
Kongres Internasional Akuntan di Sydney, Australia. Tujuan pembentukan ICCAP
adalah untuk meletakkan dasar bagi organisasi formal lebih untuk membantu
pembentukan Komite Standar Akuntansi Internasional (IASC) pada tahun 1973 dan
IFAC di Munich pada tahun 1977 Kongres Internasional. Keanggotaan IFAC adalah
terdiri dari wakil-wakil dari 113 badan akuntansi nasional profesional dari
berbagai negara delapan puluh. Anggota badan-badan ini mewakili lebih dari 1,2
juta akuntan.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mencapai tujuan aslinya, yang
IFAC terdiri dari lima komite utama: ia Komite Pendidikan, Komite Etika,
Keuangan dan Akuntansi Manajemen, Komite Audit Praktek Internasional Komite,
dan Komite Sektor Publik. Selain itu, IFAC telah membentuk gugus tugas
berbagai, termasuk gugus tugas pada negara-negara berkembang, GAAT, teknisi
akuntansi, dan kewajiban auditor. The IFAC juga mengkoordinasikan kegiatan
organisasi beberapa daerah: yang Interamerican Ikatan Akuntan, yang telah dua
puluh sembilan badan anggota di dua puluh tiga negara, Federasi des Ahli
Kompatibel Europeens, yang memiliki tiga puluh lima mayat anggota dalam dua
puluh satu negara; yang Timur Tengah dan Afrika Selatan Federasi Akuntan, yang
memiliki badan anggota enam belas di empat belas negara; dan Konfederasi
Akuntan Asia dan Pasifik, yang memiliki tiga puluh satu badan anggota di 23
negara.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa mungkin mempertanyakan
nilai berpartisipasi dalam upaya untuk menghasilkan standar auditing yang
diterima secara internasional.Namun, mungkin lebih mudah untuk mengembangkan
standar auditing daripada untuk mengembangkan standar akuntansi dan praktek
yang dapat diterima karena bekas dapat digunakan sebagai alat untuk
memverifikasi keakuratan dan keandalan yang terakhir. Selain itu, ada tujuh
manfaat utama dari mengembangkan dan menerapkan standar auditing yang diterima
secara internasional:<o:p></o:p></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keberadaan dari satu set standar auditing
internasional, yang dikenal sebagai ditegakkan, akan memberikan pembaca
laporan audit yang diproduksi di negara-negara lain keyakinan dibenarkan
menurut auditor. Dengan demikian pinjaman kredibilitas kerja auditor asing
mereka memungkinkan auditor yang dapat memberikan kredibilitas atas
laporan keuangan atas mana ia pelaporan.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">standar auditing internasional akan memperkuat
manfaat yang sudah mengalir dari adanya standar akuntansi internasional
dengan menyediakan pembaca dengan jaminan yang lebih besar bahwa
standar-standar akuntansi yang dipatuhi.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan menambahkan kekuatan untuk standar
akuntansi internasional, standar audit internasional akan membantu pembaca
dalam membuat perbandingan keuangan internasional.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">standar auditing internasional akan memberikan
insentif lebih lanjut untuk meningkatkan dan memperluas serangkaian
standar akuntansi internasional.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Keberadaan standar audit internasional akan
membantu aliran modal investasi, terutama untuk daerah tertinggal.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengembangan serangkaian standar internasional
akan membuat lebih mudah bagi negara berkembang untuk menghasilkan standar
auditing dalam negeri, dan ini akan menguntungkan mereka.<o:p></o:p></span></li>
<li class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">audit yang efektif dan kredibel sangat diperlukan
dalam semua kasus dimana ada pemisahan antara manajemen (yang menghasilkan
laporan keuangan) dan luar (yang menggunakan laporan). Kebutuhan adalah
semua semakin besar dalam hal MNEs karena manajemen dipisahkan dari orang
luar dengan perbedaan yang lebih besar dalam budaya, sistem politik dan
ekonomi, batas-batas geografis, dan sejenisnya. Dengan demikian, standar
audit internasional, dalam hal ini, bahkan lebih penting daripada yang
nasional.<o:p></o:p></span></li>
</ol>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bahkan jika IFAC tidak mampu
menyelaraskan standar audit dan praktek, pasar modal global pada akhirnya dapat
mencapai hal yang sama. Sebagai pencarian perusahaan-perusahaan besar dunia
untuk modal, mereka akan harus diaudit oleh salah satu perusahaan audit global,
dan perusahaan-perusahaan akan meningkatkan tingkat standar audit dan praktek-praktek
di seluruh dunia melalui koresponden mereka dan hubungan ekuitas.
Akhirnya, praktek - praktek yang sama yang kemungkinan akan
diterapkan untuk praktek nasional masing-masing.<o:p></o:p></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA<o:p></o:p></span></b></div>
<div style="background: white; line-height: 150%; margin-bottom: 11.25pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;">
Eko Suwardi. 2000.<span class="apple-converted-space"> </span><em>Akuntansi Internasional</em>, Edisi
Pertama. Yogyakarta : BPFE-Yogyakarta.<o:p></o:p></div>
<div class="MsoNormal" style="line-height: 150%;">
<a href="http://wartawarga.gunadarma.ac.id/2012/04/resume-akuntansi-internasional-5-8/"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://wartawarga.gunadarma.ac.id/2012/04/resume-akuntansi-internasional-5-8/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
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<a href="http://ameliasofyan.multiply.com/journal/item/18/tugas_akuntansi_internasional_chapter_20_rangkuman?&show_interstitial=1&u=%2Fjournal%2Fitem"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://ameliasofyan.multiply.com/journal/item/18/tugas_akuntansi_internasional_chapter_20_rangkuman?&show_interstitial=1&u=%2Fjournal%2Fitem</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://networkedblogs.com/hXCey<o:p></o:p></span></div>
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<a href="http://kartikautami27.blogspot.com/2011/04/audit-eksternal-operasi-luar-negeri_11.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://kartikautami27.blogspot.com/2011/04/audit-eksternal-operasi-luar-negeri_11.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com1Singosari 65153, Indonesia-7.9211938362515131 112.6483154296875-7.9841013362515127 112.5676344296875 -7.8582863362515134 112.7289964296875tag:blogger.com,1999:blog-1078400749019148125.post-13736326310462495852012-09-28T08:49:00.000-07:002012-09-28T08:49:00.993-07:00Wakatobi National Park<div dir="ltr" style="text-align: left;" trbidi="on">
<img alt="Taman Nasional Wakatobi: Surga Bawah Laut Yang Menakjubkan" height="431" src="http://cdn.indonesia.travel/media/images/upload/poi/wakatobi-diver%20small.jpg" style="display: block; margin: 6px auto;" title="Taman Nasional Wakatobi: Surga Bawah Laut Yang Menakjubkan" width="640" /><br />
terletak di Kabupaten Wakatobi, Provinsi Sulawesi Tenggara, Indonesia.
Ibu kota Wakatobi adalah Wangi-Wangi. Kabupaten Wakatobi terdiri dari
empat pulau utama, yaitu Wangiwangi, Kalidupa, Tomia, dan Binongko.
Jadi, Wakatobi adalah singkatan nama dari keempat pulau utama tersebut.
Sebelum 18 Desember 2003, kepulauan ini disebut Kepulauan Tukang Besi
dan masih merupakan bagian dari Kabupaten Buton. Secara astronomis,
Kabupaten Wakatobi berada di selatan garis khatulistiwa dan seperti
daerah lain di Indonesia, Wakatobi memiliki dua musim, yaitu musim hujan
dan musim kemarau. Taman Nasional Wakatobi yang ditetapkan pada tahun
1996, dengan total area 1,39 juta hektar, menyangkut keanekaragaman
hayati laut dan karang yang menempati salah satu posisi prioritas
tertinggi dari konservasi laut di Indonesia.<br />
<br />
<br />
EKPEDISI WALLACEA 1995<br />
<br />
<br />
<a href="http://t0.gstatic.com/images?q=tbn:ANd9GcSFf5a1MaMiezXkbwmUpBTvtuZDmI9W2K9mzBKjeUiHB2I9e1JO" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="194" data-width="259" height="299" id="rg_hi" src="http://t0.gstatic.com/images?q=tbn:ANd9GcSFf5a1MaMiezXkbwmUpBTvtuZDmI9W2K9mzBKjeUiHB2I9e1JO" style="height: 194px; width: 259px;" width="400" /></a><br />
<br />
Ekspedisi Wallacea dari Inggris pada tahun 1995 yang menyebutkan bahwa
kawasan di Sulawesi Tenggara ini sangat kaya akan spesies koral. Di
sana, terdapat 750 dari total 850 spesies koral yang ada di dunia.
Konfigurasi kedalamannya bervariasi mulai dari datar sampai melandai ke
laut dan di beberapa daerah perairan terdapat yang bertubir curam.
Bagian terdalam perairannya mencapai 1.044 meter.<br />
Kekayaan jenis ikan yang dimiliki taman nasional ini sebanyak 93 jenis ikan diantaranya (<em>Cephalopholus argus</em>), takhasang (<em>Naso unicornis</em>), pogo-pogo (<em>Balistoides viridescens</em>), napoleon (<em>Cheilinus undulatus</em>), ikan merah (<em>Lutjanus biguttatus</em>), baronang (<em>Siganus guttatus</em>), <em>Amphiprion melanopus</em>, <em>Chaetodon specullum</em>, <em>Chelmon rostratus</em>, <em>Heniochus acuminatus</em>, <em>Lutjanus monostigma</em>, <em>Caesio caerularea</em>, dan lain-lain.<br />
<img alt="Taman Nasional Wakatobi: Surga Bawah Laut Yang Menakjubkan" height="200" src="http://cdn.indonesia.travel/media/images/upload/poi/clownfish-small.jpg" style="float: left; margin: 6px;" title="Taman Nasional Wakatobi: Surga Bawah Laut Yang Menakjubkan" width="296" /> <br />
<div style="text-align: justify;">
Taman Nasional Wakatobi juga menjadi tempat beberapa jenis burung laut seperti Angsa-Batu Coklat (<em>Sula leucogaster plotus</em>), Cerek Melayu (<em>Charadrius peronii</em>) dan Raja Udang Erasia (<em>Alcedo atthis</em>) bersarang. Beberapa jenis penyu juga menjadikan taman ini sebagai rumah mereka seperti penyu sisik (<em>Eretmochelys imbricata</em>), penyu tempayan (<em>Caretta caretta</em>), dan penyu lekang (<em>Lepidochelys olivacea</em>).</div>
<div style="text-align: justify;">
Perairan Wakatobi memiliki tamu setia
yang menjadikan perairan Wakatobi sebagai taman bermainnya, tamu itu
tidak lain dan tidak bukan adalah ikan paus sperma (<em>Physeter macrocephalus</em>). </div>
<div style="text-align: justify;">
<a href="http://t3.gstatic.com/images?q=tbn:ANd9GcRZ5x3cRWqzovka-Gbz7UC2iuOo3g_pmly_5GstFAbGQAFlOl1u" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="175" data-width="288" height="175" id="rg_hi" src="http://t3.gstatic.com/images?q=tbn:ANd9GcRZ5x3cRWqzovka-Gbz7UC2iuOo3g_pmly_5GstFAbGQAFlOl1u" style="height: 175px; width: 288px;" width="288" /></a> </div>
<div style="text-align: justify;">
Biasanya, kawanan paus sperma berada di Wakatobi pada bulan November,
saat belahan bumi lain membeku. Pada bulan tersebut perairan Wakatobi
relatif lebih hangat dan berlimpah pakan yang bisa mengenyangkan perut
kawanan paus. Tidak hanya itu Wakatobi juga menjadi tempat bermain ikan
pari Manta (<em>Manta ray</em>) yang ukuran tubuhnya tergolong raksasa.
Pari Manta merupakan salah satu jenis ikan yang khas dan unik, yang
hanya terdapat di perairan tropis. </div>
<div style="text-align: justify;">
Keberadaan 25 buah gugusan terumbu
karang dan kedalaman yang ideal menjadikan perairan di Taman Nasional
Kepulauan Wakatobi tempat yang ideal bagi berbagai jenis biota laut
untuk tinggal, menjadikan penghuni laut di sini memiliki nilai estetika
dan konservasi yang tinggi.</div>
<div style="text-align: justify;">
Secara spesifik Taman Nasional Kepulauan
Wakatobi dikeliling pantai dari pulau-pulau karang sepanjang 600 km
serta obyek wisata pantai yang sangat potensial untuk dikelola, tersebar
di seluruh wilayah Wakatobi. Jadi bukan tanpa alasan jika kawasan
pantai di Wakatobi sangat cocok untuk wisata seperti <em>diving, snork</em><em>e</em><em>ling</em>, berenang dan memancing.</div>
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<div style="text-align: justify;">
<a href="http://t0.gstatic.com/images?q=tbn:ANd9GcSz1wE0RJllA6DG-OWtMz2WHgGeQozRZ_qul2qyPYhoAGJTynTO" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="195" data-width="259" height="195" id="rg_hi" src="http://t0.gstatic.com/images?q=tbn:ANd9GcSz1wE0RJllA6DG-OWtMz2WHgGeQozRZ_qul2qyPYhoAGJTynTO" style="height: 195px; width: 259px;" width="259" /></a> <img alt="" class="rg_hi uh_hi" data-height="194" data-width="260" height="194" id="rg_hi" src="http://t3.gstatic.com/images?q=tbn:ANd9GcTN2q9NknE6CGvr1m_4Hb-oxdp9KmryyeFGaXYH3VWHQqr5ym_3q0cmTdjL4g" style="height: 194px; width: 260px;" width="260" /></div>
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<a href="http://t2.gstatic.com/images?q=tbn:ANd9GcTGxlzwG04Oe4HXo8QoM-jn0FFRgBpWKSLppQzHoSUPtekOj0BG" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="185" data-width="272" height="185" id="rg_hi" src="http://t2.gstatic.com/images?q=tbn:ANd9GcTGxlzwG04Oe4HXo8QoM-jn0FFRgBpWKSLppQzHoSUPtekOj0BG" style="height: 185px; width: 272px;" width="272" /></a><img alt="" class="rg_hi uh_hi" data-height="183" data-width="275" height="183" id="rg_hi" src="http://t3.gstatic.com/images?q=tbn:ANd9GcTNCMuibofT1OiMDXjT9C0peQsfDT4Ybqvi68Xun7h1rHLICe-dVA" style="height: 183px; width: 275px;" width="275" /> </div>
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<a href="http://t1.gstatic.com/images?q=tbn:ANd9GcQa0ROknek_LCE2rOO_SiHx5f7THHv-0sA_x6mS0QgDa3mW0pUNMALzYpgn5A" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="194" data-width="259" height="194" id="rg_hi" src="http://t1.gstatic.com/images?q=tbn:ANd9GcQa0ROknek_LCE2rOO_SiHx5f7THHv-0sA_x6mS0QgDa3mW0pUNMALzYpgn5A" style="height: 194px; width: 259px;" width="259" /></a><img alt="" class="rg_hi uh_hi" data-height="194" data-width="260" height="194" id="rg_hi" src="http://t2.gstatic.com/images?q=tbn:ANd9GcTC_9lH-4DxTjVvzyBbnBAhu0jdBvYZgGzIpTwObGEWueNBezJpcpopMBq9" style="height: 194px; width: 260px;" width="260" /> </div>
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WAKATOBI MENJADI WARISAN DUNIA</div>
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<span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Wakatobi<span style="mso-spacerun: yes;"> </span>pernah diusulkan <span style="mso-spacerun: yes;"> </span>Kementerian
Lingkungan Hidup menjadi warisan dunia bidang kelautan pada UNESCO,
sebagaimana Taman Nasional Bunaken (Sulawesi Utara) dan Taka Bonerate
(Sulawesi Selatan). Selain itu, karena Wakatobi memiliki kekayaan
keragaman hayati (<em style="mso-bidi-font-style: normal;">biodiversity</em>)
maka dijadikan pusat keunggulan dunia untuk penelitian bawah laut. Hal
ini mengacu pada kerjsama antara Pemkab Wakatobi dengan <span style="mso-spacerun: yes;"> </span>sejumlah perguruan tinggi ternama di Eropa.</span></div>
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<a href="http://t3.gstatic.com/images?q=tbn:ANd9GcSVkNgMY5-MM02DtXac7RIhfHR_CKiivqE-cji_HBEfy5CsTKSQFg" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="194" data-width="259" height="194" id="rg_hi" src="http://t3.gstatic.com/images?q=tbn:ANd9GcSVkNgMY5-MM02DtXac7RIhfHR_CKiivqE-cji_HBEfy5CsTKSQFg" style="height: 194px; width: 259px;" width="259" /></a><img alt="" class="rg_hi uh_hi" data-height="175" data-width="287" height="175" id="rg_hi" src="http://t3.gstatic.com/images?q=tbn:ANd9GcRJsdJ_BwyAUpnvDdiK5LsAhnh9fq-01oLrkohepFLqYpFbnrJUZw" style="height: 175px; width: 287px;" width="287" /><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"> </span></div>
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<span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">MENCAPAI WAKATOBI</span></div>
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<a href="http://t2.gstatic.com/images?q=tbn:ANd9GcRvnsdT5Kkhj-238E5gZdrPCluFl_ou4lMuupFWup4u18Mg58pXVg" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img alt="" border="0" class="rg_hi uh_hi" data-height="195" data-width="259" height="195" id="rg_hi" src="http://t2.gstatic.com/images?q=tbn:ANd9GcRvnsdT5Kkhj-238E5gZdrPCluFl_ou4lMuupFWup4u18Mg58pXVg" style="height: 195px; width: 259px;" width="259" /></a><span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;">Untuk mencapai Wakatobi bisa melalui </span><span style="font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Kendari, kemudian menuju<span style="mso-spacerun: yes;"> </span>Wanci (Ibukota Kabupaten Wakatobi yang terletak di Pulau Wangi-wangi)<span style="mso-spacerun: yes;"> </span>dengan menggunakan<span style="mso-spacerun: yes;"> </span>kapal kayu. Adapun pemberangkatannya dalam seminggu adat 3 kali seminggu, yaitu<span style="mso-spacerun: yes;"> </span>dari pelabuhan Kendari. Waktu perjalanan sekitar<span style="mso-spacerun: yes;"> </span>sepuluh jam.</span></div>
<span style="font-size: 12.0pt; mso-bidi-font-size: 10.0pt;">Alternatif lainnya ialah dari<span style="mso-spacerun: yes;"> </span>Kendari terlebih dahulu melalui Bau-Bau (Pulau Buton) lewat Raha (Pulau Muna) dengan menggunakan<span style="mso-spacerun: yes;"> </span>kapal cepat regular yang diberangkatkan setiap hari dua kali. Adapun<span style="mso-spacerun: yes;"> </span>waktu tempuhnya sekitar lima jam. Kemudian perjalanan<span style="mso-spacerun: yes;"> </span>dilanjutkan dengan menggunakan kapal kayu, menuju<span style="mso-spacerun: yes;"> </span>Wanci, lama perjalanan mencapai delapan<span style="mso-spacerun: yes;"> </span>jam. Bisa juga ditempuh melalui Bau-Bau dengan terlebih dahulu menuju<span style="mso-spacerun: yes;"> </span>Lasalimu,<span style="mso-spacerun: yes;"> </span>menggunakan mobil dengan waktu tempuh sekitar dua jam. Perjalanan dilanjutkan dengan <span style="mso-spacerun: yes;"> </span>kapal cepat route Lasalimu-Wanci sekitar dua jam</span><br />
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<span style="font-size: 12.0pt; mso-bidi-font-size: 11.0pt;"> </span> </div>
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<br /></div>
</div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0tag:blogger.com,1999:blog-1078400749019148125.post-82903755013391178052012-09-28T07:29:00.002-07:002013-02-06T11:58:05.811-08:00PANTAI WATOTENA - NTT<div dir="ltr" style="text-align: left;" trbidi="on">
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<a href="http://2.bp.blogspot.com/-SZFs0UmstFI/UGWx3C5PH6I/AAAAAAAAAR0/t1GkISu1ZY8/s1600/pantai+watotena.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="480" src="http://2.bp.blogspot.com/-SZFs0UmstFI/UGWx3C5PH6I/AAAAAAAAAR0/t1GkISu1ZY8/s640/pantai+watotena.jpg" width="640" /></span></a></div>
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<span style="font-family: Verdana, sans-serif;">Adonara
adalah sebuah pulau yang terletak di Kepulauan Nusa Tenggara, yakni di sebelah
timur Pulau Flores. Luas wilayahnya 509 km², dan titik tertingginya 1.676 m.
Pulau ini dibatasi oleh Laut Flores di sebelah utara, Selat Solor di selatan
(memisahkan dengan Pulau Solor), serta Selat Lowotobi di barat memisahkan
dengan Pulau Flores.<o:p></o:p></span></div>
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<span style="font-family: Verdana, sans-serif;">Adonara
dahulu merupakan sebuah kerajaan yang didirikan pada tahun 1650. Keindahan
pantai ternyata tak hanya dimiliki Bali atau Pulau Dewata. Di Nusa Tenggara
Timur, terdapat banyak lokasi yang menyimpan sejuta pesona<o:p></o:p></span></div>
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<span style="font-family: Verdana, sans-serif;">pantai
watotena:<o:p></o:p></span></div>
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<span style="font-family: Verdana, sans-serif;">Pantai
watotena terletak dibawah gunung boleng yang menjulang tinggi sekitar 1.700m di
atas permukaan laut. Cuaca yang cukup ekstrim di NTT juga sangat berpengaruh
pada tinggi dan besarnya gelombang di pantai ini.<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: Verdana, sans-serif;">Pantai
Neren Watotena terbilang masih 'perawan' karena terletak cukup jauh
dari Kota Kupang. Pesona laut biru yang menggoda ditambah formasi batu unik
menjadikan pantai ini begitu eksotis. Senang berjalan menyusuri pantai?
Anda akan dimanjakan dengan pasir putih yang membentang hingga tujuh kilometer.
Sungguh ciptaan Tuhan yang rugi bila tidak dinikmati. Namun sayang, Neren
Watotena sulit dijangkau dari pusat kota.<o:p></o:p></span></div>
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<span style="font-family: Verdana, sans-serif;">Biaya
retribusi masuk adalah Rp. 2000,- per sepeda motor. Hari minggu biasanya pantai
ini penuh dikunjungi, karna itu jika ingin kencan dengan pasir putih dan suara
ombaknya saja datanglah pada hari kerja, pantai ini akan sepi dan keindahannya
makin mempesona.<o:p></o:p></span></div>
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<span style="font-family: Verdana, sans-serif;"><br /></span>
<span style="font-family: Verdana, sans-serif;"><img alt="Pantai Watotena Pulau Adonara - Flores" src="http://img62.imageshack.us/img62/3329/52966430.jpg" width="480" /></span><br />
<span style="font-family: Verdana, sans-serif;">gunung boleng,,,</span><br />
<span style="font-family: Verdana, sans-serif;"><img alt="Pantai Watotena Pulau Adonara - Flores" src="http://img43.imageshack.us/img43/6105/90113420.jpg" width="480" /></span><br />
<span style="font-family: Verdana, sans-serif;">mempunyai air sangat jernih,,,</span><br />
<span style="font-family: Verdana, sans-serif;"><img alt="Pantai Watotena Pulau Adonara - Flores" src="http://img98.imageshack.us/img98/3066/60648824.jpg" width="480" /></span><br />
<span style="font-family: Verdana, sans-serif;"><br /></span>
<span style="font-family: Verdana, sans-serif;">Pantai watotena terletak dibawah gunung boleng yang menjulang tinggi
sekitar 1.700m di atas permukaan laut. Cuaca yang cukup ekstrim di NTT
juga sangat berpengaruh pada tinggi dan besarnya gelombang di pantai
ini.</span><br />
<span style="font-family: Verdana, sans-serif;"><br /></span>
<span style="font-family: Verdana, sans-serif;">Warga setempat berharap pemerintah dapat mengelola potensi wisata ini
secara profesional. Sebab, bukan tidak mungkin pantai ini akan menarik
minat wisatawan domestik maupun internasional.</span><br />
<span style="font-family: Verdana, sans-serif;"><br /></span>
<span style="font-family: Verdana, sans-serif;"><br /></span>
<div style="text-align: center;">
<img alt="" border="0" height="300" id="BLOGGER_PHOTO_ID_5568542443177130386" src="http://1.bp.blogspot.com/_92P0Sxggb8I/TUdv2UJCOZI/AAAAAAAAAEc/gblMzmkip_w/s400/DSC00165.JPG" style="display: block; height: 240px; margin: 0px auto 10px; text-align: center; width: 320px;" width="400" /><span style="font-family: Verdana, sans-serif;"> Gunung Boleng, Adonara, Kab. Flores Timur</span></div>
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<span style="font-family: Verdana, sans-serif;"> </span><img alt="" border="0" class="" id="BLOGGER_PHOTO_ID_5568542442734092706" src="http://1.bp.blogspot.com/_92P0Sxggb8I/TUdv2SfaAaI/AAAAAAAAAEk/0IwKg5q-b-w/s320/DSC00166.JPG" style="cursor: pointer; display: block; height: 240px; margin: 0px auto 10px; text-align: center; width: 320px;" /></div>
<div style="text-align: center;">
<span style="font-family: Verdana, sans-serif;"> Pantai Watotena dilihat dari selat boleng, Adonara</span></div>
<div style="text-align: center;">
<img alt="" border="0" class="" id="BLOGGER_PHOTO_ID_5568542456230594290" src="http://4.bp.blogspot.com/_92P0Sxggb8I/TUdv3ExORvI/AAAAAAAAAE0/6XozrCpQ-J0/s320/IMG_2604.jpg" style="cursor: pointer; display: block; height: 213px; margin: 0px auto 10px; text-align: center; width: 320px;" /><span style="font-family: Verdana, sans-serif;">air yang masih jernih </span></div>
<span style="font-family: Verdana, sans-serif;"><br /></span>
<span style="font-family: Verdana, sans-serif;"><br /></span>
<img alt="" border="0" height="272" id="BLOGGER_PHOTO_ID_5568541504370086258" src="http://3.bp.blogspot.com/_92P0Sxggb8I/TUdu_qz_kXI/AAAAAAAAAEM/ptYf8ExjDzU/s400/NTT.jpg" style="display: block; height: 218px; margin: 0px auto 10px; text-align: center; width: 320px;" width="400" /><br />
<div style="text-align: center;">
<span style="font-family: Verdana, sans-serif;"> peta pantai watotena</span></div>
</div>
luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com2tag:blogger.com,1999:blog-1078400749019148125.post-2900146118451899792012-08-12T22:21:00.000-07:002013-02-06T12:15:27.981-08:00wisata bahari ALOR - NTT<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">ALOR KEAJAIBAN BAWAH LAUT INDONESIA<o:p></o:p></span></div>
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<a href="http://4.bp.blogspot.com/-q_X29hsgGrY/UCeue6-6WGI/AAAAAAAAARE/28zcCWkmCrg/s1600/alor.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="background-color: #fff2cc; color: black; font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><img border="0" height="320" src="http://4.bp.blogspot.com/-q_X29hsgGrY/UCeue6-6WGI/AAAAAAAAARE/28zcCWkmCrg/s640/alor.jpg" width="640" /></span></a></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><br />
alor merupakan gugusan bagian timur pulau flores , Nusa Tenggara Timur. Begitu
indahnya gugusan karang bawah laut alor membuat tempat wisata ini namanya sudah
terkenal di dunia, keindahan bawah laut alor membuat para wisatawan
mancanegara maupun lokal selalu kembali ketempat ini tiap tahunnya,,
dengan 60 titik penyelaman dan diantaran 20 titik tempat penyelaman terindah
didunia ,, dengan tempat menyelam yang begitu banyak yaitu sepanjang alor
besar hingga alor kecil, Pulau Buaya, Pulau Kepa, Pulau
Ternate, Pulau Pantar, dan Pulau Pura,,, <o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Perpaduan laut Indonesia yang hangat dengan Laut Australia
yang dingin telah menjadikan Alor sebagai tempat pertemuan biota laut yang unik
sekaligus megah. Saat menyelam di Alor, bahkan mereka yang tergolong para
profesional saja tetap berdecak kagum. Bagaimana tidak, di sini mereka dapat
menyelam bersama sunfish dan menemukannya lebih dari sekali. Ini
jelas diasumsikan ada banyak sunfish atau mola-mola menetap di
perairan Alor. Lupakan Seaworld, menyaksikan cara hidup mereka langsung di
alamnya adalah sangat luar biasa.<br />
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<br />
dengan berada di alor anda juga dapat melihat lumba lumba/ mamalia laut ,
mamalia lau ini setiap hari pasti muncul,, ketika kita naik perahu
mamalia ini akan melompat lompat di sekitar perahu kita , sungguh
menakjupkan,,<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><br />
wisata daratan pulau alor,,,,<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">PANTAI MALI (alor)<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Pantai mali berada di desa kabola kecamatan teluk mutiara
dengan jarak 10 KM dari kota kalabahi. Pantaiini menyajikan air yang tenang
dengan pasir putih dan taman wisata alam laut yang indah serta rimbunan pohon
kelapa yang syarat berbuah.<o:p></o:p></span></div>
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Dari pantai ini dapat dilihat pulau Sika yang sangat indah dan terdapat sebuah
kuburan tua dan keramat. Objek ini dapat dijangkau dengan angkutan umum dengan
intensitas sedang, ojek mobil probadi atau sewaan.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Dari pantai mali sekitar 3 km dapat dilihat suatu
pemandangan alam hutan nostalgia dimana para pengunjungnya diberikan anakan
tanaman untuk ditanam sekitar lokasi dengan mencantumkan namanya pada pohon
tersebut. Pada hutan ini juga terdapat sebuah mata air yang sejuk dibawah rerimbunan
pohon kenari dan cendana yang indah.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">TAMAN LAUT PANTAR<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Keindahan dan keunikan alam bawah laut Selat Pantar sangat
menakjubkan. Bahkan jika dibandingkan dengan Taman Laut Komodo di NTT, Berau di
Kalimantan Timur, Bunaken di Sulawesi Utara dan Raja Ampat di Papua, Selat
Pantar masih tetap yang terbaik, meski selama ini untuk diving, taman laut
Komodo, Bunaken, Berau, dan Raja Ampat lebih populer, tapi di mata para diver
kelas dunia taman laut Selat Pantar yang terletak di Kabupaten Alor, Provinsi
Nusa Tenggara Timur, lebih unggul karena keindahannya yang menakjubkan. Konon
terindah setelah taman laut Kepulauan Karibia. Banyak wisatawan asing yang
pernah ke Alor terkagum-kagum. Sebab, selain dimanjakan keindahan taman
lautnya, mereka juga menemukan fenomena taman laut tersebut langka dan sangat
menarik. Makanya, wajar jika wisata bahari Alor dengan panorama bawah laut yang
spefisik di Selat Pantar menjadi primadona dan pemikat bagi para diver kelas
dunia dari Amerika, Australia, Austria, Inggris, Belgia, Belanda, Jerman,
Kanada, Selandia Baru, dan beberapa negara di Asia.<o:p></o:p></span></div>
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Tercatat, ada 26 titik diving yang memesona wisatawan di sana. Ke-26 titik
diving itu yaitu, Half Moon Bay, Peter's Prize, Crocodile Rook, Cave Point, The
Edge, Coral Clitts, Baeylon, The Arch, Fallt Line, The Pacth, Nite Delht, Kal's
Dream, The Ball, Trip Top, The Mlai Hall, No Man's Land, The Chatedral,
School's Ut, dan Shark Close.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Titik diving yang terakhir ini sangat menarik karena
merupakan kumpulan ikan hiu dasar laut yang sangat bersahabat dengan para
diver. Keindahan bawah laut yang terdapat di Alor Besar, Alor Kecil, Dulolong,
Pulau Buaya, Pulau Kepa, Pulau Ternate, Pulau Pantar, dan Pulau Pura, juga
mengundang decak kagum para diver profesional dari Jakarta dan Bali untuk
datang ke sana.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Bahkan, para diver kelas dunia mengakui, bahwa kawasan taman
laut Alor merupakan salah satu yang terbaik di dunia. Tengok saja pengakuan Ken
Parker dari Amerika Serikat, More big fish, prolific swarming masses of schools
than anywhere I've seen in 20 years of diving.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Atau dengarkan penuturan Adrienne May dari Australia.
"Enjoyed seeing the Manta Rays, Sharks, Turtles, Dolphins, Whales and that
huge Napoleon Wrasse." Bahkan, Michael AW fotografer asal Singapura
berkata, A World class diving!... Kal's Dream is to be dived again and again
and again.... of all my underwater sojourns, Alor is among the best!. Begitu
juga pernyataan Helen Roberts dari Inggris, We saw hue Sunfish, Reef Sharks,
Turtles, Moray Eels, Rays, Naopoleon Wrase, Dog-tooth Tuna, Barracuda and loads
of beautiful Reef Fish all in just three dives.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Selain potensi wisata bahari, Alor juga menyimpan sejumlah
objek wisata yang memiliki daya tarik secara kultural dan historis yang jarang
dijamah dan dikunjungi baik oleh penduduk setempat maupun oleh wisatawan. Meski
memiliki aksebilitas amat terbatas, tapi bagi para pencinta petualangan alam
justru menjadi tantangan dan keunikan.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Salah satunya, alquran tua dari kulit kayu yang ditulis
dengan tinta ramuan tradisional yang diperkirakan berusia lebih dari 800 tahun,
sebuah bukti sejarah tentang keberadaan Islam di Alor. Daya pemikat lainnya
yaitu kampung Takpala, sebuah desa tradisional yang dihuni oleh suku Abui
dengan pola perkampungan linear dengan deretan rumah adat.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Masyarakatnya yang masih memegang teguh adat dan tradisi
akan mempertontonkan atraksi budayanya yang khas dalam menyambut para
pelancong, membuat nama desa ini melambung sampai ke mancanegara.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Bagi pendaki gunung yang menggilai tantangan di tempat yang
masih perawan, Gunung Delaki Sirung di Pulau Pantar dan Gunung Koya-Koya di
Pulau Alor, adalah tempatnya. Kepenatan yang melelahkan itu segera sirna
membawa kesejukan dan kesegaran jiwa setelah menyaksikan fenomena geologi
vulkanik di Desa Air Panas dan Air Terjun di Pulau Pantar, taman wisata alam
Tuti Adagae di Pulau Alor.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Sementara ranch mini peternakan rusa (terbaik di kawasan
timur Indonesia) jangan dilewatkan untuk dikunjungi. Kesejukan dan kesegaran di
alam Hutan Nostalgia juga akan menyapa setiap pengunjung yang ingin melepas
kepenatan.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Sebelum beranjak kembali pulang, jangan lupa menanam pohon
di Hutan Nostalgia sebagai tanda Anda pernah mengunjungi Pulau Alor. Nama dan
alamat Anda akan diabadikan pada pohon yang ditanam dan dikenang sepanjang
masa.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">DESA TAKPALA<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;">Takpala merupakan sebuah kampung tradisional yang berada di
Kabupaten Alor, Kecamatan Alor Tengah Utara, Desa Lembur Barat.<o:p></o:p></span></div>
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<span style="font-family: Helvetica Neue, Arial, Helvetica, sans-serif;"><br />
<br />
<br />
sumber : <a href="http://travel.kompas.com/">http://travel.kompas.com</a> <o:p></o:p></span></div>
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luki setiawanhttp://www.blogger.com/profile/05194113968296290494noreply@blogger.com0