Prowly Journal | Journal of Accounting and Finance (JAF)

Journal of Accounting and Finance (JAF)

E-ISSN	: 2722-3124
Subject	: Accounting
Institution	: Institut Teknologi Bandung
Open Access Policy	: OA
License	: CC BY-NC-ND

Frequency	: Biennial journals‎
Publisher	: Jakarta: Fakultas Akuntansi
Financing Source	: Venture Funding
Peer Review Type	: Open Blind Review
Country	: INDONESIA

ANALISIS PEMBERIAN PUBLIC SERVICE OBLIGATION (PSO) PADA PT TRANSPORTASI JAKARTA PERIODE 2015-2017

Fitriana, Eka Islamiati

Accounting Cycle Journal, 2020-02-01

The aims of this research is to empirically testing the mecanism of subsidy distribution from Governor Jakarta to PT Transportasi Jakarta. This research using samples of 36 monthly report related to passengers records, Public Service Obligation (PSO), and ticket revenue of PT Transportasi Jakarta with using statistic descriptive method. The total passengers measured by the total of paid-ticket and free-ticket sold during each period. Public Service Obligation (PSO) measured by the amount given by the Governor Jakarta to PT Transportasi Jakarta, and ticket revenue measured by the total paid-ticket sold during each period. Empirical result show that the distribution of subsidy affected by the total of passengers, production cost, and paid-ticket revenue. Limitation of this research lies on the less information obtained related to separation of paid-ticket and free-ticket in transjakarta. This research using PT Transportasi Jakarta as one of regional business unit in Jakarta.