Abstract. CV Panghegar is a national private company in the field of andesite mining which has an area of 12.5 Ha Operating Mining Operation License. Location CV Panghegar located in Cilalawi Village, Sukatani District, Purwakarta Regency, West Java Province. CV Panghegar produces split stone stone, and stone ash. Transportation activities of minerals CV Panghegar using the tool Dump Truck Hino Ranger FF 173 MA. CV Panghegar uses conveyance from PT Panghegar Mitra Abadi because CV Panghegar is a subsidiary company. However, the transport equipment has several problems that arise because the age of the transport equipment used is old, the age of the existing transportation equipment in the company has been more than 8 years of use, therefore frequent equipment damage and various other factors, so the problem causes mining production costs which must be spent to be great. Therefore, the problem will be assessed for the replacement of equipment using the rental system. This research was conducted to evaluate the owning costs and operating costs that had to be incurred by CV Panghegar on an alternative selection of the Hino Ranger FF 173 MA Dump Truck transport equipment from the parent company which was old or with a tool rental system. Based on the results of research conducted on CV Panghegar it is known that the total cost of owning is Rp 122.440,77/hour and operating costs Rp. 352,786.57/hour, the total costs that must be incurred by the company using the old tool from the parent company that is Rp 475.227,33 / hour. While the cost to be incurred by the company when renting a new transportation tool is Rp 403.125,13/hour. The value of the Present Worth Cost (PWC) of the old transportation equipment from the parent company is Rp. 3.924.831.321,38 and the Present Worth Cost (PWC) with the tool rental system which is Rp. 3,367,044,123,91. Based on the results of the evaluation carried out in economic terms, it can be recommended that the transportation equipment used today needs to be replaced by renting a new tool because the costs incurred are cheaper than using the old equipment.Keywords : Ownership Cost, Operation Cost, Equipment Rental Cost.Abstrak. CV Panghegar adalah perusahaan swasta nasional dalam bidang tambang andesit yang memiliki luas Izin Usaha Pertambangan Operasi Produksi seluas 12,5 Ha. Lokasi CV Panghegar yang berada di Desa Cilalawi, Kecamatan Sukatani, Kabupaten Purwakarta, Provinsi Jawa Barat. CV Panghegar memproduksi batu batu split dan abu batu. Kegiatan pengangkutan bahan galian CV Panghegar menggunakan alat Dump Truck Hino Ranger FF 173 MA. CV Panghegar menggunakan alat angkut dari PT Panghegar Mitra Abadi karena CV Panghegar merupakan anak perusahaannya. Namun alat angkut tersebut memiliki beberapa masalah yang timbul karena umur alat angkut yang digunakan sudah tua, umur alat angkut yang ada diperusahaan sudah lebih dari 8 tahun pemakaian, maka dari itu sering terjadi kerusakan alat dan berbagai faktor lainnya, sehingga masalah tersebut menyebabkan biaya produksi penambangan yang harus dikeluarkan menjadi besar. Dengan demikian masalah tersebut, maka akan dikaji untuk penggantian alat dengan sistem sewa. Penelitian ini dilakukan untuk mengevaluasi biaya kepemilikan (owning cost) dan biaya operasi (operating cost) yang harus dikeluarkan oleh CV Panghegar pada alternatif pemilihan alat angkut Dump Truck Hino Ranger FF 173 MA dari perusahaan induk yang kondisi sudah tua atau dengan sistem sewa alat. Berdasarkan hasil penelitian yang dilakukan pada CV Panghegar diketahui bahwa total biaya kepemilikan (owning cost) yaitu sebesar Rp 122.440,77/jam dan biaya operasi (operating cost) yaitu sebesar Rp 352.786,57/jam, maka total biaya yang harus dikeluarkan oleh perusahaan dengan menggunakan alat lama dari perusahaan induk yaitu sebesar Rp 475.227,33/jam. Sedangkan biaya yang harus dikeluarkan oleh perusahaan apabila menyewa alat angkut baru yaitu Rp 403.125,13/jam. Adapun nilai Present Worth Cost (PWC) alat angkut lama dari perusahaan induk yaitu sebesar Rp 3.924.831.321,38 dan Present Worth Cost (PWC) dengan sistem sewa alat yaitu sebesar Rp 3.367.044.123,91. Berdasarkan hasil evaluasi yang dilakukan dari segi ekonomisnya, dapat direkomendasikan bahwa alat angkut yang digunakan saat ini perlu untuk diganti dengan menyewa alat baru karena biaya yang dikeluarkan lebih murah dibandingkan dengan menggunakan alat lama.Kata Kunci : Biaya Kepemilikan, Biaya Operasi,Biaya Sewa Alat.
Abstract. CV Panghegar is a national private company in the field of andesite mining which has an area of 12.5 Ha Operating Mining Operation License. Location CV Panghegar located in Cilalawi Village, Sukatani District, Purwakarta Regency, West Java Province. CV Panghegar produces split stone stone, and stone ash. Transportation activities of minerals CV Panghegar using the tool Dump Truck Hino Ranger FF 173 MA.CV Panghegar uses conveyance from PT Panghegar Mitra Abadi because CV Panghegar is a subsidiary company. However, the transport equipment has several problems that arise because the age of the transport equipment used is old, the age of the existing transportation equipment in the company has been more than 8 years of use, therefore frequent equipment damage and various other factors, so the problem causes mining production costs which must be spent to be great. Therefore, the problem will be assessed for the replacement of equipment using the rental system.This research was conducted to evaluate the owning costs and operating costs that had to be incurred by CV Panghegar on an alternative selection of the Hino Ranger FF 173 MA Dump Truck transport equipment from the parent company which was old or with a tool rental system.Based on the results of research conducted on CV Panghegar it is known that the total cost of owning is Rp 122.440,77/hour and operating costs Rp. 352,786.57/hour, the total costs that must be incurred by the company using the old tool from the parent company that is Rp 475.227,33 / hour. While the cost to be incurred by the company when renting a new transportation tool is Rp 403.125,13/hour. The value of the Present Worth Cost (PWC) of the old transportation equipment from the parent company is Rp. 3.924.831.321,38 and the Present Worth Cost (PWC) with the tool rental system which is Rp. 3,367,044,123,91.Based on the results of the evaluation carried out in economic terms, it can be recommended that the transportation equipment used today needs to be replaced by renting a new tool because the costs incurred are cheaper than using the old equipment.