PDF Pertemuan Ke 4 Sistem Akumulasi Biaya - Compress

Gjcub Ho
Gjcub Ho uthds` K`hyh & Bhk
Bhk
UL[SLG\HD 3=
Y@YSLG UL[N@S\DAHD K@HPH CHD HO\G\BHY@
K@HPH
H. S\M\HD ULGKLBHMH[HD
Uhch khk `d` c`mlbhsohd gldaldh` mld`s pjbh bja`s chr` hb`rhd k`hyh c` chbhg
s`stlg houdthds` yhda slr`da càudhohd. Yltlbhn glgplbhmhr` khk `d`, Hdch
c`nhrhpohd ghgpu=
3.8 Gldylkutohd mld`s-mld`s s`stlg k`hyh
3.; Gldyhmòhd hb`rhd k`hyh ghdufhotur gldaaudhohd hyht murdhb ugug chd
houd S
3.9 Gldyusud bhpjrhd nhrah pjojo pldmuhbhd udtuo plrushnhhd ghdufhotur
K. \[H@HD GHSL[@

Sumuhd Ulgklbhmhrhd 3.8=
Gldylkutohd mld`s-mld`s s`stlg k`hyh
Y@YSLG K@HPH
Y`stlg K`hyh hchbhn jrahd`shs` fjrgub`r, ihththd chd bhpjrhd yhda
tlrojjrc`dhs` yhda klrtumuhd udtuo glbhoshdhohd ola`hthd chd glruphohd
`dfjghs` k`hyh kha` ghdhmlgld. Chbhg houdthds` k`hyh, s`stlg yhda chpht
càudhohd udtuo gldahbjohsòhd chd glgklkhdohd k`hyh ol ud`t prjcuos`
chpht còlbjgpjoohd gldmhc` cuh s`stlg, yh`tu=
This website stores data such as
cookies to enable essential Y`stlg K`hyh Ylsudaaundyh (s`stlg k`hyh hotuhb) hchbhn suhtu s`stlg
8.site
functionality, as well as marketing,
chbhg plgklkhdhd nhrah pjojo prjcuo phch shht k`hyh tlrslkut suchn
personalization, and analytics. You
may change your settings at any time hthu k`hyh yhda slsudaaundyh c`dòght`. Uldyhm`hd nhs`b khru hohd
tlrmhc`
or accept the default settings.
c`bhouohd hphk`bh slguh jplrhs` suchn slblsh` phch plr`jcl houdthds`
Privacy Policy yhda klrshdaouthd.
Marketing
;. Y`stlg K`hyh C`tldtuohd C`guoh hchbhn suhtu s`stlg chbhg
Personalization plgklkhdhd nhrah pjojo olphch prjcuo slklshr nhrah pjoj

pjojoo yhda
Analytics c`tldtuohd c`guoh slklbug prjcuo còlrmhohd.
Save Accept All

Urjc` Houdthds` Y8, FL, \d`vlrs`ths Uhgubhda
;0

Gjcub Ho
Bhk
Uhch hon`r plr`jcl olcuh s`stlg k`hyh `d` cìhtht chd olguc`hd c`khdc`daohd
sln`daah gldylkhkohd hchdyh vhr`hds hdthrh k`hyh slsudaaundyh cldahd
k`hyh yhda c`tldtuohd c`guoh.
c `guoh.
ULDLDS\HD NH[AH UJOJO

Uldldtuhd nhrah pjojo hchbhn khah`ghdh glgplrn`tudaohd k`hyh olphch
suhtu prjcuo yhda chpht c`bhouohd cldahd ihrh glghsuoohd slburun k`hyh
prjcuos` hthu
ht hu nhdyh glghsuoohd ud
udsur
sur k`h
k`hyh
yh vhr`hklb shmh. Chbhg pl
pldldtuhd
dldtuhd
nhrah pjojo tlrslkut chpht càudhohd cuh ihrh ohboubhs` yh`tu=
8. Gltjcl Ohboubhs` K`hyh Uldun (Fubb Ijst`da), hchbhn suhtu gltjcl
chbhg pldldtuhd nhrah pjojo suhtu prjcuo cldahd glgplrn`tudaohd
slguh k`hyh prjcuos`, yh`tu k`hyh khnhd khou bhdasuda, tldhah olrmh
bhdasuda, k`hyh jvlrnlhc phkrò vhr`hklb chd k`hyh jvlrnlhc phkrò tlthp.

;. Gltjcl Ohboubhs` K`hyh Vhr`hklb (Vhr`hklb Ijst`da), hchbhn suhtu
gltjcl chbhg pldldtuhd nhrah pjojo suhtu prjcuo yhda nhdyh
glgplrn`tudaohd k`hyh prjcuos` yhda klrs`fht vhr`hklb shmh yh`tu k`hyh
khnhd bhdasuda, tldhah olrmh bhdasuda chd k`hyh jvlrnlhc vhr`hklb.
Chbhg ohboubhs` k`hyh `d`, k`hyh jvlrnlhc vhr`hklb tlthp t`cho
c`plrn`tudaohd slkhah` prjcuos` tlthp` c`plrn`tudaohd slkhah` k`hyh
plr`jcl yhda hohd c`klkhdohd
c`klkh dohd chbhg bhpjrhd bhkh rua` thnud klrmhbhd.
HO\G\BHY@ K@HPH
Hougubhs` k`hyh hchbhn suhtu ihrh udtuo gldalthnu` klrhph klshr k`hyh yhda
còlbuhrohd udtuo suhtu prjcuo. Hch klklrhph gltjcl yhda càudhohd chbhg
hougubhs` k`hyh, tlthp` yhda bhz`g càudhohd hchbhn cuh gltjcl klròut=
cookies to enable essential site
8. Gltjcl Hougubhs` Nhrah Ujojo Ulshdhd, hchbhn gltjcl yhda
càudhohd chbhg pldaugpubhd nhrah pjojo suhtu c`ghdh k`hyh
may change your settings at any time
or accept the default settings. còugpubohd udtuo slt`hp plshdhd slihrh tlrp`shn slsuh` `cldt`thsdyh.
Hougubhs` nhrah pjojo plshdhd chpht c`tlrhpohd phch plrushnhhd yhda

Privacy Policy
gldaaudhohd prjsls prjcuos` slihrh tlrputus putus slplrt`= kldaolb,
Marketing
plrilthohd, ohtlr`da,
oht lr`da, gluklb, csk.
Personalization
Analytics
Save Accept All

95

Gjcub Ho
Bhk
;. Gltjcl Hougubhs` Nhrah Ujojo Urjsls, hchbhn suhtu gltjcl chbhg
pldaugpubhd nhrah pjojo prjcuo cldahd gldaugpubohd k`hyh ol slt`hp
pusht k`hyh (clphrtlgld).
(c lphrtlgld). Hou
Hougubhs`
gubhs` nhrah pj
pjojo
ojo prjsls c
chpht
hpht c`tlrhpo
c`tlrhpohd
hd
phch plrushnhhd yhda gldaaudhohd prjsls prj
prjcuos`
cuos` tlrus gldlrus,
slplrt`= plrho`thd gjk`b, jkht-jkhthd, plrushnhhd yhda gldajbhn khrhda-

khrhda ojdsugs`.
Sumuhd Ulgklbhmhrhd 3.;=

Gldyhmòhd hb`rhd k`hyh ghdufhotur gldaaudhohd hyht murdhb ugug chd
houd S
Hb`rhd K`hyh Chbhg Ulrushnhhd Ghdufhotur

Ola`hthd plrushnhhd ghdufhotur glb`put` plgklb`hd khnhd khou,
gldaukhn khnhd khou gldmhc` khrhda mhc` cldahd prjsls tlrtldtu. Chbhg
plgklb`hd khnhd khou chd oltòh
olt òh khrhda chbhg prjsls prjcuos`
prjcu os` glgkutunohd
k`hyh. C`ghdh clf`d`s` k`hyh hchbhn slkhah` d`bh` tuohr
tuohr,, pldalbuhrhd,
pldajrkhdhd udtuo glgplrjbln ghdfhht. Ylchdaohd k`hyh c` chbhg
plrushnhhd ghdufhotur glruphohd pldalbuhrhd hthu pldajrkhdhd udtuo
glbhouohd prjsls prjcuos`.
Ylguh k`hyh ghdufhtur gldahb`r glbhbu` plro`rhhd khrhda chbhg prjsls
chd plrslc`hhd khrhda mhc`. Nhb `d` glrlfblosòhd pldylrhphd k`hyh pldun
(fubb hksjrpt`jd ijst).
Kuou klshr ugug chr` suhtu plrushnhhd ghdufhotur klr`s` plro`rhhd-

plro`rhhd yhda shgh cldahd yhda k`hsh c`tlguohd chbhg kuou klshr ugug
bh`ddyh c`hdthrhdyh khnhd khou, klkhd ahm`, pldaldchb` jvlrnlhc, khrhda
chbhg prjsls, khrhda mhc`, chd nhrah pjojo pldmuhbhd. Houd-houd tlrslkut
may change your settingscàudhohd
at any time udtuo gldahtur chd gldauour hb`rhd k`hyh chr` plrjblnhd khnhd
khou, glbhbu` jplrhs`
jplrhs ` phkrò, shgph` ol nhrah pjojo pldmuhbhd.
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98

Gjcub Ho
Bhk
Hb`rhd k`hyh ghdufhotur =
Ohs C`khyhrohd \dtuo Khnhd C`s`gphd Ulrslc`hhd

\thda ushnh Khou cbg kldtuo Khnhd Khou
C`g`dth \dtuo
C`khyhrohd hthu
C`hbjohsòhd udtuo
Khrhda Chbhg Urjsls

*Khnhd Khou Bhdasuda
*Sldhah Olrmh Bhdasuda
K`hyh Ghdufhotur *Jvlrnlhc C`klkhdohd
Bh`d-bh`d
 Sldhah olrmh bhdasuda

Jvlrnlhc phkrò K`hyh Khrhda
Phda Slbhn Ylblsh`
C`p`dchnohd ol
Ulrslc`hhd Ol Nhrah Ujojo

Khrhda Mhc` Uldmuhbhd
Ahgkhr 3.8 Hb`rhd K`hyh chbhg Ulrushnhhd Ghdufhotur
Srhdshos`-trhdshos` yhda klrnukudahd cldahd murdhb k`hyh ghdufhotur slplrt`

tltrslkut
cookies to enable essential site c`hths hchbhn slkhah` klròut =
 Ulgkhyhrhd slihrh orlc`t
may change your settingsat any time c`khyhr c`guoh
Klkhd
 Ulgklb`hd chd plrkhòhd hot`vh tlthp
Privacy Policy  Klrkhah` plgkhyhrhd udtuo sugklr chyh
Marketing  Ulgkhyhrhd uphn chd ahm`n
Personalization  Ulgklb`hd khnhd khou chd plrbldaohphd slihrh orlc`t
Analytics  Uldihththd klkhd ahm`
Save Accept All
9;

Gjcub Ho
Bhk
\dtuo glda`bustrhsòhd hb`rhd k`hyh chbhg plrushnhhd ghdufhotur, plrnhtòhd

ijdtjn klròut `d` =
Dlw Njpl Ghdufhotur`da Ijgphdy

Dlrhih
8 Mhduhr` ;5...
Hot`vh
Hot`vh Bhdihr =
Ohs $ 8>9.555
Yurht-surht klrnhrah $ 16.555
Uùthda \shnh $ 989.855
Ulrslc`hhd =
Khrhda mhc` $ 6>.155
Khrhda chbhg prjsls $ ;93.955
Khnhd Khou $ 89<.955 $ 39>.955
Klkhd c`khyhr c`guoh $ 8<.>55
Sjthb hot`vh bhdihr $ 8.5;6.;55
Hot`vh Slthp
Shdhn $ 38.<55
Khdaudhd $ <>5.655
Gls`d chd plrhbhthd $ 8.639.555
$ ;.;;9.655
Còurhda` hog pldyusut
pldyusuthd
hd $ 8.585.155 $ 8.;8;.055
cookies to enable essential site Sjthb hot`vh tlthp $ 8.;<3.355
Sjthb hot`vh $ ;.;>5.655
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Marketing
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Analytics
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99

Gjcub Ho
Bhk
Olwhm`khd
Olwhm`khd Bhdihr =
\thda ushnh $ <<9.555
Lst`ghs` uthda phmho pldanhs`bhd $ 9<.155
\thda mhdaoh phdmhda mhtun tlgpj $ ;5.555

Sjthb olwhm`khd bhdihr $ 65>.155
\thda Mhdaoh Uhdmhda $ ;53.355
Sjthb olwhm`khd $ >89.855
Lou`ths Ulglahda Yhnhg
Yhnhg k`hsh $ <;>.555

Bhkh c`thnhd $ 090.<55
Sjthb lou`ths plglahda shnhg $ 8.361.<55

Sjthb olwhm`khd chd lou`ths plglahda shnhg $ ;.;>5.655
Dlw Njpl Ghdufhitur`da Ijgphdy

Srhdshos`` Ylbhgh Kubhd Mhduhr` =
Srhdshos Hyht Murdhb =
h) Khnhd khou c`klb` slihrh Khnhd khou 855.555
Orlc`t $ 855.555 \thda ushnh 855.555
k) Ghtlr`hb yhda c`g`dth slbhgh
Kubhd tlrslkut = Khrhda chbhg prjsls >5.555

\dtuo prjcuos` $ >5.555 Uldaldchb` jvlrnlhc 8;.555
This website stores data such
\dtuoas pldaaudhhd tco bhdasuda Khnhd khou 0;.555
$ 8;.555
may change your settingsi) Sjthb
at anyklkhd
time ahm` tlrut
tlruthda
hda chd Klkhd ahm` 865.555
C`khyhr $ 865.555 Ahm` ya ghs`n nrs c`khyhr 865.555
Ahm` ya ghs`n nrs c`khyhr 865.555
Privacy Policy
Ohs 865.555
Marketing
Personalization
Analytics
Save Accept All

93

Gjcub Ho
Bhk
c) C`str`kus` klkhd ahm` hchbhn skk= Khrhda chbhg prjsls 853.555
Sldhah olrmh bhdasuda 6<% Uldaldchb` jvlrnlhc phkrò ;3.555
Sldhah olrmh t`cho bhdasuda 8<% Uldaldchb` klkhd plghshrhd ;5.>55
Ahm` kha`hd plghshrhd 89% Uldaldchb` klkhd hcg`d 88.;55
Ahm` kha`hd hcg`d`strhs` 1% Klkhd ahm` 865.555

l) Jvlrnlhc phkrò tlrc`r` hths =
Uldyusuthd $ ;8.955 Uldaldchb` jvlrnlhc phkrò ;;.<55
Hsurhds` c`khyhr c`guoh $8.;55 Hougubhs` pldyusut
pldyusuthd
hd ;8.955
Hsurhds` c`khyhr c`guoh 8.;55
f) K`hyh jvlrnlhc phkrò ugug Uldaldchb` jvlrnlhc phkrò ;6.935
(t`cho c`r`di`) $ ;6.935 Ohs 8>.39>
15% c`khyhr tudh`, s`shdyh c` \thda ushnh 1.05;
Orlc`tohd ol uthda ushnh
a) Mugbhn yhda c`tlr`gh chr` Ohs ;5<.555

hths plbudhshd uthda glrloh Uùthda ushnh ;5<.555
$ ;5<.555
n) C`khyhr = \thda ushnh ;;1.555
\thda ushnh $ ;;1.555 Lst`ghs` uthda phmho 9<.155
Lst`ghs` uthda phmho $ 9<.155 Ohs ;6;.155
`) Jvlrnlhc phkrò c`hougubhs` c` Khrhda chbhg prjsls >3.>35
Ulro`rhhd pldaldchb` jvlrnlhc Uldaldchb` jvlrnlhc phkrò >3.>35
Uhkrò c`klkhdohd ol plro`rhhd
Khrhda chbhg prjsls

m) \d`t yhda tlbhn slblsh` c`trhdsflr Khrhda mhc` 9;5.555
Ulrslc`hhd khrhda mhc` Khrhda chbhg prjsls 9;5.555
functionality, as well as Uldmuhbhd $ 9>3.555
o)marketing, Ohs 8<9.655
may change your settings35% at anyc`khyhr
time tudh`, s`shdyh Uùthda ushnh ;95.355
Cìhtht slkhah` pùthda ushnh Uldmuhbhd 9>3.555
Nhrah pjojo pldmuhbhd 1<% chr` Nhrah pjojo pldmuhbhd ;>>.555
Privacy Policy
pldmuhbhd Ulrs. prjcuo mhc` ;>>.555
Marketing
b) Urjv`s` udtuo phmho pldanhs`bhd Urjv`s` phmho pldanhs`bh
pldanhs`bhdd ;6.555
Personalization
Analytics $ ;6.555 \thda phmho pldanhs`bh

pldanhs`bhdd ;6.555
Save Accept All

9<

Gjcub Ho
Bhk
Ulbhpjrhd Nhs`b Jplrhs`

Bhpjrhd bhkh [ua`
Bhpjrhd Bhkh [ua`

\dtuo Kubhd Phda Klrhon`r Uhch Shdaahb 98 Mhduhr` ;5...
Uldmuhbhd $ 9>3.555
Còurhda` nhrah pjojo pldmuhbhd $ ;>>.555
Bhkh ojtjr $ 06.555
Còurhda` klkhd ojglrs`hb =
Klkhd plghshrhd $ ;5.>55
Klkhd hcg`d`strht`f $ 88.;55
$ 9;.555
Bhkh jplrhs` $ 63.555

Còurhda` prjv`s` phmho pldmuhbhd $ ;6.555
Bhkh klrs`n $ 9>.555

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Analytics
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96

Gjcub Ho
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Sumuhd Ulgklbhmhrhd 3.9=

nhrah pjojo pldmuhbhd udtuo plrushnhhd
Gldyusud bhpjrhd nhrah plrushnhhd ghdufhotur
Bhpjrhd Nhrah Ujojo Uldmuhbhd

\dtuo Kubhd Phda Klrhon`r Uhch Shdaahb 98 Mhduhr` ;5...
Khnhd khou
Ulrslc`hhd khnhd khou, 8 Mhduhr` ;5... $ 89<.955
Ulgklb`hd $ 855.555
Khnhd khou tlrslc`h udtuo càudhohd $ ;9<.955
Còurhda` =
Khnhd khou t`cho bhdasuda ya càudhohd $ 8;.555
Ulrslc`hhd khnhd khou, 98 Mhduhr` ;5... $839.955
$ 8<<.955
Khnhd khou yhda càudhohd $ >5.555
Sldhah olrmh bhdasuda $853.555
Jvlrnlhc phkrò =
Khnhd khou t`cho bhdasuda $ 8;.555
Sldhah olrmh bhdasuda ;3.555
Uldyusuthd ;8.955
Hsurhds` 8.;55
Jvlrnlhc phkrò ugug ;6.935
$ >3.>35
Sjthb k`hyh ghdufhotur $;6>.>35
Ulrslc`hhd khrhda chbhg prjsls, 8 Mhduhr` ;5...
$;93.955
functionality, as well as marketing, $<59.835
Còurhda` plrslc`hhd khrhda chbhg prjsls, 98 Mhduhr` ;5... $8>9.835
Nhrah pjojo prjcuos` $9;5.555
Privacy Policy
C`thgkhnohd plrslc`hhd khrhda mhc`, 8 Mhduhr` ;5... $ 6>.155
Khrhda tlrslc
tlrslc`h
`h udtuo c`muhb $9>>.155
Marketing
PersonalizationCòurhda` plrslc`hhd khrhda mhc`, 98 Mhduhr` ;5... $855.155
Analytics Nhrah pjojo pldmuhbhd $;>>.555
Save Accept All

91

Gjcub Ho
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Yòbus Houdthds` K`hyh Chbhg [lold`da=

Khnhd Khou Ulrs UCU Ulrs. Urjcuo mhc`
Ahm` & \phn
KJU
CHYH[ M\[DHB UHCH Y@OB\Y HO\DSHDY@ K@HPH

Murdhb phch sòbus houdthds` k`hyh s`stlg plrplituhb=
8. Murdhb Khnhd khou bhdasuda
h. Ulgklb`hd khnhd khou=
Khnhd khou xxx
This website stores data such as Ohs/Nuthda xxx

k. Ulgklb`hd khnhd pldjbjda/khnhd tho bhdasuda=
personalization, and analytics. YouKhnhd pldjbjda xxx
or accept the default settings. Ohs/Nuthda xxx
i. Murdhb ahkudahd mòh khnhd khou bhdasuda chd khnhd pldjbjda chbhg
Privacy Policy
shtu houd=
Marketing
Khnhd xxx
Personalization
Ohs/Nuthda xxx
Analytics
Save Accept All

9>

Gjcub Ho
Bhk
c. Ulghoh`hd khnhd khou bhdasuda=

UCU-KKB xxx
Khnhd khou xxx
l. Ulghòh`hd khnhd pldjbjda=
Uldaldchb` jvlrnlhc phkrò xxx

Khnhd pldjbjda xxx
;. Murdhb tldhah olrmh bhdasuda=
h. Yhht tlrmhc` ahm` tlruthda jbln plrushnhhd=
Klkhd ahm` xxx
Ahm` yhda ghs`n nhrus c`khyhr xxx
k. C`str`kus`/hbjohs` k`hyh ahm`=
UCU-SOB xxx
Uldaldchb` klkhd plghshrhd xxx

Uldaldchb` klkhd hcg`d`strhs` xxx
Klkhd ahm` xxx
i. Uhch shht plgkhyhrhd ahm` jbln plrushnhhd=
Ahm` yhda ghs`n nhrus c`khyhr xxx
Ohs xxx
9. Murdhb K`hyh Jvlrnlhc Uhkrò=
h. Ulgklkhdhd KJU olphch prjcuo=
UCU-KJU xxx
KJU C`klkhdohd xxx

k. KJU slsudaaundyh=
functionality, as well as marketing, Hougubhs` pldyusuthd xxx
may change your settings at any time Hsurhds` c`khyhr c`guoh xxx *Klrkhah`
Nuthda ushnh xxx rlold`da
Ohs xxx yhda còrlc`t
Privacy Policy
i. Gldutup KJU c`klkhdohd ol rlold`da KJU slsudaaundyh=
Marketing
KJU C`klkhdohd xxx
Personalization
Analytics Uldaldchb` jvlrnlhc phkrò xxx

Save Accept All
90

Gjcub Ho
Bhk
c. Gldutup KJU c`klkhdohd ol rlold`da Ulrs. UCU=

Ulrs prjcuo chbhg prjsls xxx
3. Murdhb nhrah pjojo prjcuo chbhg prjsls=
Ulrslc`hhd UCU xxx

UCU ’ KKB xxx
UCU ’ SOB xxx
UCU ’ KJU xxx
<. Murdhb nhrah pjojo prjcuo mhc`=
Ulrslc`hhd prjcuo mhc` xxx
UCU ’ KKB xxx
UCU ’ SOB xxx
UCU ’ KJU xxx
Hthu
Ulrslc`hh UCU xxx
6. Murdhb pldmuhbhd=
Ohs/Uùthda xxx
Uldmuhbhd xxx
Nhrah Ujojo Uldmuhbhd xxx
I. YJHB BHS@NHD/S\AHY
8. Kuht murdhb udtuo trhdshos` klròut=
cookies to enable essential site(h) Glgklb` ghtlr`hb slihrh orlc`t, $9<.555.
(k) Ulrg`dthhd ghtlr`hb= $99.555 udtuo prjcuos` chd $;.555 udtuo khnhd
may change your settings at any time t`cho bhdasuda.
(i) Gldihtht ahm` tlruthda $35.555.
Privacy Policy (c) Glgkhyhr ahm` tlruthda.
Marketing (l) Hbjohs` ahm`= $9;.555 bhdasuda, $>.555 tho bhdasuda.

Personalization (f) Glgkhyhr klrghihg-ghihg KJU $3.555.
Analytics
(a) Slrchpht klrghihg-ghihg KJU $8>.555 klbug c`khyhr.
Save Accept All
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Gjcub Ho
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(n) Slrchpht KJU= pldyusuthd $;.855, $1>5 hsurhds` c`khyhr c`guoh,

$8.;<5 phmho kug` chd khdaudhd.
(`) Sjthb KJU c`klkhdohd ol Khrhda chbhg prjsls.
(m) K`hyh prjcuos` c`trhdsflr ol plrs prjcuo mhc` $0;.555.
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