MM5001 – BUSINESS IMMERSION

INTERNSHIP REPORT

Formulation of Testing Tariff and Customer Satisfaction Index

Measurement

Infrastructure Assurance at PT. Telkom DDS

Created By:
Andra Wahyu Purnomo 29117549
Reza Mochammad Taufiq 29117400
Fajar Rahmat Sentiko 29117444

Master of Business Administration Program

School of Business and Management
Institut Teknologi Bandung
2019
 ACKNOWLEGEMENTS

First of all, praise and thanksgiving be offered for the presence of Allah swt., because of His
mercy and blessings, this Internship Report with name of "Formulation of Testing Tariff and
Customer Satisfaction Index Measurement", which is one of the requirements to complete
Master of Business Administration program study at Bandung Institute of Technology can be
completed. The results of this report are expected to provide benefits for Divisi Digital Service
(DDS) at PT Telkom Indonesia, especially for the Infrastructure Assurance unit. On this happy
occasion, the authors would also like to give thanks to:

1. Mr. Yusril as Senior Manager in IAS DDS units, Mr. Adi, Mr. Sontang, Mr Sam as Lab
Manager.

2. Mrs. Anna as author's person-in-charge when conducting an internship at the IAS DDS
unit.

3. All test engineer laboratory team that provides time, energy, thought to help data
collection during the internship process.

4. Career Service Team at MBA ITB as a mediator between the company and ITB.
Building criticism and suggestions are expected to improve this report and hopefully
can provide benefits for those in need.

5. Other parties that cannot be mentioned one by one who have helped in the internship
activity.

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 TABLE OF CONTENTS

ACKNOWLEGEMENTS ........................................................................................................... i
TABLE OF CONTENTS ........................................................................................................... ii
LIST OF TABLES .................................................................................................................... iv
LIST OF FIGURES .................................................................................................................... v
LIST OF APPENDIXES ............................................................................................................ v
EXECUTIVE SUMMARY ....................................................................................................... vi
CHAPTER 1 INTRODUCTION ............................................................................................ 1
1.1. Company Profile .......................................................................................................... 1
1.1.1. Company History ................................................................................................. 2
1.1.2. Vision and Mission............................................................................................... 3
1.1.3. Organizational Structure ...................................................................................... 4
1.1.4. Product and Service Portfolio .............................................................................. 5
1.1.5. Subsidiary Entity, Associated Company, Venture of Business ........................... 5
1.1.6. Company Culture ................................................................................................. 6
1.1.7. Company Performance Highlights ....................................................................... 7
1.1.8. Works Units Divisi Digital Service (DDS) .......................................................... 7
1.2. Scope of Work ............................................................................................................. 8
1.3. Objective of Internship ................................................................................................ 9
CHAPTER 2 BUSINESS ANALYSIS................................................................................. 10
2.1. Theoretical Framework for Formulation of Testing Tariff ....................................... 10
2.1.1. Activity Based Costing Method (ABC) ............................................................. 10
2.1.2. Cost of Capital .................................................................................................... 11
2.1.2.1. Cost of Common Stock Equity ................................................................... 11
2.1.2.2. Cost of Long-Term Debt ............................................................................. 11
2.1.2.3. Weighted-Average Cost of Capital (WACC) ............................................. 11
2.1.3. Annualized Investment Cost (AIC) .................................................................... 12
2.1.4. Loan Amortization ............................................................................................. 12
2.1.5. Depreciation ....................................................................................................... 13
2.1.6. Fixed, Variable, Direct, and Indirect Cost ......................................................... 13
2.2. Theoretical Framework for Customer Satisfaction Index Measurement ................... 14
2.2.1. Definition and Method for Service Quality (SERVQUAL)............................... 14
2.2.2. SERVQUAL Dimension .................................................................................... 15
2.2.3. SERVQUAL Type & Object.............................................................................. 15
2.2.3.1. SERVQUAL Type ...................................................................................... 15
2.2.3.2. SERVQUAL Object.................................................................................... 15
2.2.4. Importance Performance Analysis (IPA) ........................................................... 16
2.3. Methodology.............................................................................................................. 17
2.4. Finding & Analysis .................................................................................................... 17
CHAPTER 3 BUSINESS SOLUTION ................................................................................ 18
3.1. Proposed Solution Formulation of Testing Tariff ..................................................... 18
3.1.1. Lab Equipment & Testing Device Identification ............................................... 18
3.1.2. Equipment/Measuring Instrument Rental Fee.................................................... 18
3.1.3. Maintenance Cost Calculation ........................................................................... 19
3.1.4. Additional Fee Breakdown................................................................................. 20
3.1.5. Environmental Fee Breakdown .......................................................................... 21

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 3.1.6. Personel Fee Breakdown .................................................................................... 21
3.1.7. Breakdown Calculation for Every Test Scheme/Type ....................................... 22
3.2. Proposed Solution Customer Satisfaction Index Measurement ................................ 23
3.2.1. External Respondent Infrastructure Assurance .................................................. 23
3.2.2. Assessment Step and Result Interpretation ........................................................ 23
3.2.3. Calculation for CSI Ext. Customers to Infrastructure Assurance in General..... 24
3.2.4. Importance Performance Analysis (IPA) Customers to Infrastructure Assurance
in General ......................................................................................................................... 26
3.2.5. CSI for Every Dimension ................................................................................... 27
3.2.6. Importance Performance Analysis (IPA) Customers to Infrastructure Assurance
in Every Dimension .......................................................................................................... 29
3.3. Practical Implication .................................................................................................. 32
3.4. Implementation Plan .................................................................................................. 33
CHAPTER 4 LESSON LEARNED ..................................................................................... 38
4.1. Lesson learned from the Problem-Solving Activity .................................................. 38
4.2. Lesson learned from the Internship Program ............................................................ 38
REFERENCE ........................................................................................................................... 40
APPENDIX .............................................................................................................................. 41

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 LIST OF TABLES

Table 3.1 Lab Equipment Identification (Cable) Example ...................................................... 18

Table 3.2 Equipment Fee (Cable Lab) Example ...................................................................... 19
Table 3.3 Calculation of Annual Investment Cost ................................................................... 20
Table 3.4 Calculation of Annual Maintenance Cost ................................................................ 20
Table 3.5 Calculation of Daily Maintenance Cost ................................................................... 20
Table 3.6 Old Daily Personnel Fee in 2016 ............................................................................. 21
Table 3.7 New Daily Personnel Fee in 2019 ............................................................................ 22
Table 3.8 Example of Activity Based Costing Use in Calculation of Testing Tariff .............. 22
Table 3.9 Attributes used in the questionnaire ......................................................................... 24
Table 3.10 Results of CSI’s calculations in general................................................................. 25
Table 3.11 Tangible Dimension Calculation............................................................................ 27
Table 3.12 Assurance Dimension Calculation ......................................................................... 27
Table 3.13 Reliability Dimension Calculation ......................................................................... 28
Table 3.14 Empathy Dimension Calculation ........................................................................... 28
Table 3.15 Responsiveness Dimension Calculation ................................................................ 28
Table 3.16 Tangible Attribute .................................................................................................. 29
Table 3.17 Assurance Attribute ................................................................................................ 29
Table 3.18 Reliability Attribute ............................................................................................... 30
Table 3.19 Empathy Attribute .................................................................................................. 31
Table 3.20 Responsiveness Attribute ....................................................................................... 32
Table 3.21 Practical Implication of Solution ........................................................................... 32
Table 3.22 Detailed Table Explanation of Implementation Plan ............................................. 37

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 LIST OF FIGURES

Figure 1.1 Telkom Indonesia Company Logo ........................................................................... 1

Figure 1.2 Organization Structure of Telkom Indonesia ............................................................ 4
Figure 1.3 Product and Service Portfolio Telkom Indonesia ..................................................... 5
Figure 1.4 Subsidiary Entity, Associated Company, Venture of Business of Telkom .............. 5
Figure 1.5 Telkom Company Culture "The Telkom Way" ........................................................ 6
Figure 1.6 Company Performance Highlights............................................................................ 7
Figure 1.7 Organigram Divisi Digital Service - Telkom Indonesia ........................................... 7
Figure 2.1 Framework of Activity Based Costing ................................................................... 10
Figure 2.2 Examples of Costs for a Car Manufacturer ............................................................ 13
Figure 2.3 SERVQUAL Type .................................................................................................. 15
Figure 2.4 SERVQUAL Object ............................................................................................... 16
Figure 2.5 Importance Performance Map ................................................................................ 16
Figure 3.1 WACC Calculation ................................................................................................. 19
Figure 3.2 Environmental Fee 2019 ......................................................................................... 21
Figure 3.3 External Respondent ............................................................................................... 23
Figure 3.4 Interpretation of CSI Result .................................................................................... 24
Figure 3.5 IPA Customers in General ...................................................................................... 26
Figure 3.6 Assurance Quadrant Plotting .................................................................................. 29
Figure 3.7 Reliability Quadrant Plotting .................................................................................. 30
Figure 3.8 Empathy Quadrant Plotting .................................................................................... 31
Figure 3.9 Timeline of Implementation Plan Solution ............................................................. 36

LIST OF APPENDIXES

APPENDIX A Photos Evidence and Documentation During the Internship Process ............. 41
APPENDIX B Tariff Detail Calculation Method .................................................................... 42
APPENDIX C Customer Questioner ....................................................................................... 43

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 EXECUTIVE SUMMARY

PT Telkom Indonesia (Persero) Tbk (Telkom) is a State-Owned Enterprise (BUMN)

which is engaged in information and communication technology services and
telecommunications networks in Indonesia has a unit, under a direct company, which is tasked
with certifying telecommunications equipment that will be used by Telkom and other
telecommunications companies called the Infrastructure Assurace (IAS) unit. IAS is under a
division called the Digital Service Division (DDS), which is a division to support the main
business run by PT Telkom Indonesia as a telecommunications company. However, due to
changes in desires where the finance division of Telkom wants the IAS unit to have more
income so that it can become a more independent unit, coupled with problems where the test
calculation formula has not been reevaluated since 2016. So to realize this desire, two things
are done can help, namely: recalculating device testing fee, and also assessing customer
satisfaction to find out which points can be improved so that customers feel satisfied doing
certification process in the IAS unit.

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 CHAPTER 1
INTRODUCTION
1.1. Company Profile

Figure 1.1 Telkom Indonesia Company Logo

PT Telkom Indonesia (Persero) Tbk (Telkom) is a State-Owned Enterprise
(BUMN) which is engaged in information and communication technology services
(ICT) and telecommunications networks in Indonesia. Telkom's majority
shareholder is the Government of the Republic of Indonesia of 52.09%, while the
remaining 47.91% is controlled by the public. Telkom shares are traded on the
Indonesia Stock Exchange (IDX) with the code "TLKM" and the New York Stock
Exchange (NYSE) with the code "TLK". In an effort to transform into a digital
telecommunication company, TelkomGroup implements business strategies and
operations that are customer-oriented. This transformation will make
TelkomGroup's organization become more lean and agile in adapting to the changes
in the telecommunications industry that are going very fast. The new organization
is also expected to improve efficiency and effectiveness in creating a quality
customer experience. TelkomGroup's business activities grow and change along
with the development of technology, information and digitalization, but still within
the corridor of the telecommunications and information industry. This can be seen
from the business line that continues to grow, complementing the existing legacy.
The business activities or business scope of Telkom based on the Company's
Articles of Association are to conduct telecommunication networks and services,
informatics and optimization of company resources. In order to achieve the
company's objectives, Telkom underwent two business activities which consisted
of main business activities and supporting business activities. Here are the
descriptions:

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 Main Business:

• Plan, build, provide, develop, operate, market or sell / rent and maintain
laws and regulations.

• Planning, developing, providing, marketing or selling and improving

telecommunications and information services in the broadest sense by
observing the laws and regulations.

Support Business:

• Providing payment transaction and money transfer services through

telecommunications and informatics networks.

• Carry out other activities and businesses in order to optimize the

resources of the Company, including the utilization of fixed assets and
movable assets, information system facilities, education and training
facilities and maintenance and repair facilities.

1.1.1. Company History

Telkom was established on October 23, 1856 by the Government of the
Netherlands, with the name "Post en Telegraafdienst", the company was originally
an institution that served postal and telegraph services. The presence of the
telephone then rivaled postal and telegraph services, so that the company became a
Bureau of Post, Telegraph and Telephone (Post, Telegraph en Telepjone Dienst)
which served postal and telecommunications services. Since 1892, the company's
telephone service has been used for long distance and in 1929 the company's
telephone services were connected to international networks. The company
institution as the Bureau of Post, Telegraph and Telecommunications was then
taken over by the Indonesian Government from the Netherlands after independence
in 1945. Through Perpu No.19 of 1960 and PP No.240 of 1961, the company
changed its form to the State Post and Telecommunication Company (Postel PN).
Then through PP No. 30 of 1965, the company changed again to become a State
Telecommunications Company (PN Telekomunikasi). Furthermore, through PP
No. 36 of 1974, the company became the Indonesian Telecommunications Public
Company (Perumtel) (Telkom Indonesia, 2017).

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 In 1991, with the publication of PP No. 25 of 1991, the company changed
its status to a PT Telekomunikasi Indonesia Company (Persero). This change is the
first step the company becomes a public company. In 1995, the company was listed
on the Indonesia Stock Exchange (IDX) and the New York Stock Exchange
(NYSE). In the same year, the company established Telkomsel to respond to the
widespread use of GSM technology in the country through the launch of postpaid
Halo Cards. In 1997, Telkomsel had succeeded in establishing a GSM network in
all provinces in Indonesia. Throughout the 2000s, along with the development of
over the top application (OTT) or internet-based digital applications, the company
made a revolutionary transformation to deal with digital disruption through various
approaches. Some of the strategic things that the company does are changing its
product portfolio from infoComm to TIMES, building a customer-centric
organization, developing infrastructure, enhancing the capabilities of human
resources, and innovating business models. The ICT (information and
communications) market in the country is increasingly being contested by global
competitors. Telkom initiated International Expansion (InEx) as a global business
expansion strategy to find new sources of growth overseas. Telkom sets footprints
in 11 countries and engages in business alliances with global companies. The
company continues to transform and develops into a digital telecommunication
company to respond to opportunities and risks of disruption in the digital era.
Disruptive competitive growth or growth based on innovative and out of the
ordinary competitiveness is the basis of the company's current and future strategies.
This is reflected in the development of company products and services that have an
impact on the disruption of the telecommunications industry, especially those based
on digital services (Telkom Indonesia, 2017).

1.1.2. Vision and Mission

Vision - “Be the King of Digital in the Region”

The company's vision of "Be The King of Digital in The Region" implies
that the Company is transforming towards Digital Telco through strengthening
broadband connectivity, developing digital mediation platforms, and improving
digital services & solution services. The company also digitizes internal business
processes and adopts digital culture. These three things are intended to create the
best customer experience and increase competitiveness and company value to

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strengthen the Company's position to be in the top 10 market capitalization of
telecommunications companies in the Asia Pacific region in 2020.

Mission - “Lead Indonesian Digital Innovation and Globalization”

• Telkom leads active role to improve Indonesian competitiveness.

• Being a leading digital company, Telkom should be a role model in

developing digital ecosystems and collaboration to perform a variety
of innovations.

• Telkom promotes and empowers local digital innovation &

development.

1.1.3. Organizational Structure

The following is the structure of Telkom company and management team
within the company.

Figure 1.2 Organization Structure of Telkom Indonesia

Source: (Telkom Indonesia, 2017)

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1.1.4. Product and Service Portfolio
The following are products and services and customer segments owned by
Telkom Indonesia in carrying out its business (Telkom Indonesia, 2017).

Figure 1.3 Product and Service Portfolio Telkom Indonesia

1.1.5. Subsidiary Entity, Associated Company, Venture of Business
The following is a list of all companies owned by Telkom Indonesia
including within subsidiary entities, associated companies, and business ventures.

Figure 1.4 Subsidiary Entity, Associated Company, Venture of Business of

Telkom

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1.1.6. Company Culture
“The Telkom Way"” is the Company's culture or the values of the Company
that Telkom has since 10 June 2013 as determined by the Board of Directors of PT
Telekomunikasi Indonesia Tbk. The above corporate culture determination refers
to the concept of managing the Telkom Group based on 8S elements, that is
Spirituality, Style, Shared Values, Strategy, Staff, Skill, System, and Structure.

Figure 1.5 Telkom Company Culture "The Telkom Way"

Source: (Telkom Indonesia, 2017)

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1.1.7. Company Performance Highlights
Continuing the positive performance of previous years, the company's
revenue continued to grow in 2017 with the largest revenue contribution from the
mobile segment.

Figure 1.6 Company Performance Highlights

1.1.8. Works Units Divisi Digital Service (DDS)
Internship is implemented in PT Telkom's Digital Service Unit User
Relations Division (UREL) in the Infrastructure Assurance (IAS) team. Telkom's
Digital Service Division is located on Jl. Gegerkalong Hilir, Sukarasa, Sukasari
City of Bandung. The IAS team is a field that is explored in this internship process.
And the following is the organizational structure of PT Telkom's Digital Service
Division.

Figure 1.7 Organigram Divisi Digital Service - Telkom Indonesia

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1.2. Scope of Work
The scope of work and responsibility in the business unit User Relations
(UREL) is to provide services to customers relating to the provision of certificates
of test results to vendors (customer). This certificate is proof of testing from a
testing laboratory on the DDS, especially in the assurance infrastructure unit. All
responsibilities relating to services to customers are handled from the beginning to
the end by this unit. The process that occurs starting from registration, payment,
initial function test, testing, follow-up testing progress, trial determination passes
testing, certificate issuance, to withdrawal of customer data for service satisfaction
levels. All of these activities are a description of the business processes in this unit.
The most important thing related to payment is because it involves the existence of
financial transactions between external parties (customers) with the company. For
this reason, a review of tariffs that are in accordance with testing work and market
conditions needs to be reviewed. In this case, where we as students are given the
task to conduct a review, validation related to the current testing rates. Is the current
tariff setting in accordance with the use of asset testing equipment used, the use of
human resources (test engineers), and has considered other costs such as
environmental costs, electricity, security and cleanliness? In this internship activity,
we are responsible for formulating new test tariff calculations taking into account
all the supporting components of the test. The output of validation, analysis, and
studies conducted is to be able to provide recommendations to lab managers, and
senior manager of infrastructure assurance to set new rates that are more in line with
current conditions. In addition, we are also given the responsibility to process the
results of questionnaires relating to the level of service satisfaction and calculating
customer satisfaction index as documentation material and evaluation for
companies to continue to provide better services for their customer.

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1.3. Objective of Internship
There are several objectives of the implementation of apprenticeship activities
at PT. Telkom Digital Service Division for students. The following are the
objectives to be achieved from apprenticeship activities.

• The main purpose of this internship is to help the company, especially

the work unit, in solving the problems at hand by helping to provide the
best solution from applying knowledge that applies the knowledge
learned in the classroom to prepare at the internship.

• Career development, students gain knowledge about qualifications and

position assignments and can explore their interests in certain fields.

• Development of skills, students gain an understanding of the skills and

knowledge needed in the workplace.

• Personal development, by being a person who has the skills and the
ability to think critically, can increase self-confidence

• Communication, develop the ability to convey information clearly and

systematically including communicating ideas / ideas / thoughts
openly. Able to adjust communication styles to various parties, be
willing to listen to others and be able to understand the problem
completely.

• Team Work, develop the ability as members to work together in an

effort to achieve team goals and how their role in developing the skills
of all team members. In working, can help others and can contribute to
projects and have a good relationship with all personalities in the
company.

• Initiative, develop the ability to understand and be ready to carry out

tasks without waiting, high motivation, actively asking questions about
the details of work, and always ready with new work / ideas.

• Independence, develop the ability to complete work / obstacles without

the help of other parties in full. Does not depend on authority and works
on encouragement and self-ability and acts creatively, confidently.

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 CHAPTER 2
BUSINESS ANALYSIS
2.1. Theoretical Framework for Formulation of Testing Tariff
2.1.1. Activity Based Costing Method (ABC)
According to CIMA (Chartered Institute of Management Accountants),
Activity Based Costing is an approach to the costing and monitoring of activities
which involves tracing resource consumption and costing final outputs. Resources
are assigned to activities, and activities to cost objects based on consumption
estimates. The latter utilize cost drivers to attach activity costs to outputs (Edwards,
2008).

Figure 2.1 Framework of Activity Based Costing

Source: (Edwards, 2008)

There are four steps to implementing ABC:

1. Identify activities. The company needs to undertake an in-depth

analysis of the operating processes of each responsibility center.
Each process might consist of one or more activities required to
produce an output.

2. Assign resource costs to activities. This involves tracing costs to cost

objects to determine why the cost occurred.

3. Identify outputs. Identify all the output for which an activity segment
performs activities and consumes resources. Outputs might be
products, services or customers.

4. Assign activity costs to outputs. This is done using activity drivers.

Activity drivers assign activity costs to outputs (cost objects) based
on the consumption or demand for activities.

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2.1.2. Cost of Capital
According to Lawrence J. Gitman (2002), Cost of Capital is the rate of return
that a firm must earn on the projects in which it invests to maintain the market value
of its stock. It can also be thought of as the rate of return required by the market
suppliers of capital to attract their funds to the firm. If risk is held constant, projects
with a rate of return above the cost of capital will increase the value of the firm, and
projects with a rate of return below the cost of capital will decrease the value of the
firm (Gitman, 2002).

2.1.2.1. Cost of Common Stock Equity

According to Lawrence J. Gitman (2002), Cost of Common Stock Equity
is the return required on the stock by investors in the marketplace. There are two
forms of common stock financing: (1) retained earnings and (2) new issues of
common stock. To calculate the Cost of Equity, you can use the Capital Asset
Pricing Model (CAPM) method, which has the following formula (Gitman, 2002):

𝐶𝑜𝑠𝑡 𝑜𝑓 𝐸𝑞𝑢𝑖𝑡𝑦 = 𝑅𝑓 + 𝛽(𝑅𝑚 − 𝑅𝑓)

Where:
Rf = risk-free rate of return
𝛽= beta coefficient or index of nondiversifiable risk
Rm = market return
2.1.2.2. Cost of Long-Term Debt
According to Lawrence J. Gitman (2002), Cost of Long-Term Debt is the
after-tax cost today of raising long-term funds through borrowing. For convenience,
in the book stated that typically the funds are raised through the sale of bonds. Cost
of Debt can be calculated using the benchmark from central bank's interest rate (BI
7-day Reverse Repo Rate), or with the bank's interest rate where the company
borrows money (Bank Indonesia, 2019; Gitman, 2002).

2.1.2.3. Weighted-Average Cost of Capital (WACC)

According to Lawrence J. Gitman (2002), Weighted Average Cost of
Capital reflects the expected average future cost of funds over the long run. It is
found by weighting the cost of each specific type of capital by its proportion in the
firm’s capital structure. To calculate Weighted Average Cost of Capital, the
following formula can be used:

𝑊𝐴𝐶𝐶 = (𝑤𝑠 ∗ 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐸𝑞𝑢𝑖𝑡𝑦) + (𝑤𝑑 ∗ 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐷𝑒𝑏𝑡) ∗ (1 − 𝑇𝑐)

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 Where:
𝑤𝑑 = proportion of long-term debt in capital structure
𝑤𝑠 = proportion of common stock equity in capital structure
𝑇𝑐= corporate tax rate
2.1.3. Annualized Investment Cost (AIC)
According to Indonesia Health Department (2008), investment costs are
expenditures for capital goods whose utilization can last for one year or more, for
example buildings, work tools, measuring and calibration equipment, etc.
Investment costs are related to the concept of opportunity costs and depreciation.
Analysis of investment cost is carried out for a certain period, generally for a one-
year budget plan, so the cost are always annualized. The value of an item that is
annualized, knows as Annualized Investment Cost, is influenced by initial
investment cost, inflation rate, the current age of equipment, and the technical age
of the equipment. Also, Annualized Investment Cost is using the principle that the
present value will be lower than the future value because of the inflation rate of the
value of the money and also calculated by considering the equipment's age of
service and the technical age of the equipment. Annualized Investment Cost is
calculated in the form of the following formula (Departemen Kesehatan RI, 2008):

𝐴𝐼𝐶 = 𝐼𝐼𝐶(1 + 𝑖)𝑡 /𝐿

Where:
IIC = initial investment cost
i = inflation rate
t = current age of the equipment (in year)
L = technical age (in year)
2.1.4. Loan Amortization
According to Lawrence J. Gitman (2010), loan amortization is the
determination of equal periodic loan payments necessary to provide a lender with a
specified interest return and to repay the loan principal over a specified period. The
loan amortization process involves finding the future payments, over the term of
the loan, whose present value at the loan interest rate equals the amount of initial
principal borrowed. The following equation calculates the equal periodic loan
payments (CF) necessary to provide a lender with a specified interest return and to
repay the loan principal (PV) over a specified period (Gitman, Lawrence J.; Zutter,
2010):

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 1
𝐶𝐹 = (𝑃𝑉 ∗ 𝑟) ÷ [1 − ]
(1 + 𝑟)𝑛
Where:
r = rate of interest
n = total number of years
2.1.5. Depreciation
According to Lawrence J. Gitman (2010), depreciation is a portion of the
costs of fixed assets charged against annual revenues over time. Depreciation
deductions, like any other business expenses, reduce the income that a firm reports
on its income statement and therefore reduce the taxes that the firm must pay.
However, depreciation deductions are not associated with any cash outlay. For
financial reporting purposes, companies can use a variety of depreciation, such as
straight-line or double-declining balance (Gitman & Zutter, 2010).

2.1.6. Fixed, Variable, Direct, and Indirect Cost

According to Standard AACE International Recommended Practice (2018),
Fixed Cost is a costs that are independent of short term variations in output of the
system under consideration. Variable Cost costs that are a function of production,
e.g., raw materials costs, by-product credits, and those processing costs that vary
with plant output. Direct Cost is a costs of completing work that are directly
attributable to its performance and are necessary for its completion. Indirect Cost is
a costs that are not directly attributable to the completion of an activity, which are
typically allocated or spread across all activities on a predetermined basis (AACE®
International Recommended Practice, 2018).

Figure 2.2 Examples of Costs for a Car Manufacturer

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2.2. Theoretical Framework for Customer Satisfaction Index Measurement
2.2.1. Definition and Method for Service Quality (SERVQUAL)
Service quality is the expected level of excellence and control over the level
of excellence to meet consumer desires (Lovelock, 1988). In an effort to improve
the quality of the company must pay attention and increase the commitment and
awareness and ability of employees and staff, especially for those who deal directly
with the customer. Although the system and quality techniques are correct, good
and right quality are not expected to be realized.

Parasuraman et al. (1988) and Kotler (1997) define service quality as a form
of consumer valuation of perceived service levels with expected service levels.
According to this definition, there are two main factors that influence service
quality, namely, expected services and perceived services. The expectation of
buyers is believed to play a role in determining service quality and buyer
satisfaction. Because of the hope of the buyer of a company will try to provide
different services than other companies in order to satisfy buyers. Parasuraman et
al. (1988) defines expectations as desires or demands of consumers that should be
met by service providers. Factors that influence consumer expectations are:

1. Communication from mouth to mouth (world of mouth). This

communication is a potential factor, because consumers generally
tend to trust other consumers who have tried the product or service.
This influence arises from what consumers hear from other
consumers.

2. Personal needs. This influence arises because consumers expect

something, usually influenced by personal needs.

3. Experience the past (past experiences). Experience in the past

(previously) had an effect on consumer expectations. In general, the
more experienced consumers are, the lower their expectations for
friendliness and modesty (politeness), but the higher their
expectations for the competence and effectiveness of the company's
work.

4. External communication. External communications, such as

advertisements or leaflets, play an important role in shaping
consumer expectations.
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2.2.2. SERVQUAL Dimension
Parasuraman, (1998) identifies five dimensions of quality in service
services, namely:

1. Tangible (Physical Evidence): Includes physical facilities,

equipment, employees and means of communication service
providers.

2. Assurance: Guarantees also mean that employees are always polite

and master the knowledge and skills needed

3. Reliability: The ability to provide promised services promptly,

accurately and satisfactorily

4. Empathy: Ease of relationships, good communication and

understanding customer needs

5. Responsiveness: The ability and readiness of employees to help

customers and provide responsive service

2.2.3. SERVQUAL Type & Object

2.2.3.1. SERVQUAL Type
The following are various types of indicator types from SERVQUAL

Figure 2.3 SERVQUAL Type

2.2.3.2. SERVQUAL Object
The object of the SERVQUAL method are:

1. University 4. Company
2. Website 5. Government
3. Hospital 6. ICT solution

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 Figure 2.4 SERVQUAL Object
2.2.4. Importance Performance Analysis (IPA)
According to Philip Kotler importance-performance analysis can be used to
rank various elements of a collection of services and identify the actions needed.
Martilla and Jams in (Zeithaml et. Al. 1990) suggest the use of the Importance-
Performance Analysis method in measuring the level of service satisfaction. In this
method, a measurement of the level of suitability is needed to find out how much
the customer is satisfied with the performance of the company, and how much the
service provider understands what the customer wants for the services they provide.
In the Importance-Performance Analysis analysis, mapping is carried out into 4
quadrants for all variables that affect service quality. The distribution of quadrants
in the Importance-Performance Analysis can be seen as follows.

Figure 2.5 Importance Performance Map

1. Quadrant 1: Concentrate Here, Indicates factors or dimensions that are
considered to influence consumer satisfaction and are considered very
important, but the company has not implemented it according to the
wishes of consumers. So as to cause dissatisfaction.
16 | P a g e
 2. Quadrant 2: Keep Up The Good Work (Maintain Achievement),
shows the basic service elements that have been successfully
implemented by the company, for that must be maintained. It is
considered very important and very satisfying.

3. Quadrant 3: Low Priority, (Low Priority), shows that some

dimensions have decreased, because both the level of importance and
service quality are lower than the average value.

4. Quadrant 4: Possible Overkill, Shows that the company's performance

is at a high level, but the consumer's desire for the performance of
these variables is only low, so the company needs to reduce the results
that are addressed in order to streamline company resources.

2.3. Methodology
The research was conducted in the work area of Bandung. The design used in
this study is a quantitative design that is supported by a qualitative design. And data
collection techniques are carried out with two events namely:

1. Questionnaires: The questionnaire given to customers is about the level

of satisfaction and importance of the device testing services provided
by Telkom DDS. The questionnaire was made into several questions
based on 5 dimensions of SERVQUAL

2. Interview: This method is used to obtain data from laboratories

manager, employees and test engineer that involved in carrying out the
real process to trace further the actual costs that the Telkom issued.

2.4. Finding & Analysis

During the course of the business process so far, the company has never
reviewed the formula used to calculate the appropriate costs for each testing process
that is imposed on the customer. After tracing, Digital Service Division also has
other obstacles, namely the division is expected to be able to improve the
management system, laboratory activities and provide customer service
satisfaction. Therefore, the formulation is done to calculate the appropriate cost to
be charged to customers and also the making of customer satisfaction index is done
to find out the pros and cons of the services provided by the division.

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 CHAPTER 3
BUSINESS SOLUTION
3.1. Proposed Solution Formulation of Testing Tariff
3.1.1. Lab Equipment & Testing Device Identification
Calculation of the testing tariffs begins by collecting and correcting a
complete data of the test equipment used in each of the correspondent lab so that
the calculation of the tariff can be optimized. Data collection of test equipment
obtained by conducting several interviews to each staff in charge of each related
lab. The data obtained includes asset numbers, asset names, brands, types, serial
numbers, conditions (usable, damaged, or not used anymore), year of purchase,
technical age or age worthy of use, and also the purchase price.

Table 3.1 Lab Equipment Identification (Cable) Example

3.1.2. Equipment/Measuring Instrument Rental Fee

After the data about the test equipment are collected, the calculation of
equipment fee can be done. The calculation uses loan amortization method, the use
of this method is due to the management decision that want a reduced price to be
charged to the customer if the age of the test equipment has exceeded the technical
age of the machine. However, the second condition is that the management does
not want if the fees charged drops dramatically when the age of the machine
overlaps the technical age. Therefore, the loan amortization method was chosen.

Before calculating the equipment fee, it is necessary to do a calculation

related to the rate of interest (r) that will be charged. Here, the rate of interest used
is a weighted average cost of capital (WACC) where the weight of debt are 33,183
and weight of equity are 92,713, these data obtained from the PT Telkom Indonesia
annual report in 2017 (the latest). The cost of debt is obtained from newest BI 7-
Day (Reverse) Repo Rate with the value of 6%, and a corporate tax rate of 25%. As
for the capital asset pricing model (CAPM) calculation component to calculate the
cost of equity is obtained as follows: the risk-free rate obtained from the Indonesia
government bond yield curve from IBPA site is 8.3%, the beta for the company is
around 0.9, and the market return is 16.6%. The final WACC calculation showed

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12.799% on number, but the management decided to use 12% as a round of the
WACC value.

Figure 3.1 WACC Calculation

Then, the equipment fee can be calculated by using loan amortization
formula and produce an appropriate price to be charged to the customer for each
testing tool annually. The year used in the loan amortization formula is divided into
2 conditions, where when the age is still below the technical age, the year used is
the current age, and vice versa, where if the age is already above the technical age,
then the year that is being used is the technical age. After that, the annual equipment
fees for each testing tool has been obtained. Then, we decided to divide the
equipment fees for each used by dividing the annual equipment fees with the
frequency of tool usage each year, which is 150 times according to the management.
Finally, the appropriate price for each equipment usage is obtained.

Table 3.2 Equipment Fee (Cable Lab) Example

3.1.3. Maintenance Cost Calculation

There is a concern about maintenance fee, machines that have a higher age
also have a higher maintenance fee. Therefore, the calculation for calculating
maintenance fee is carried out by using the Annualized Investment Cost (AIC)
method. AIC is a one-year investment cost value, whose value is always increasing
19 | P a g e
every year. After the concern is solved, the method used to calculate the
maintenance fee is found, then the calculation can begin. But, before calculating the
AIC value, it is necessary to get the inflation rate first to complete the formula.
Here, the 5-year inflation average is used with a value of 4.62%.

Table 3.3 Calculation of Annual Investment Cost

Next, the value obtained from the calculation of the AIC method will be
multiplied by the percentage of maintenance costs set by management, which is
equal to 10%.

Table 3.4 Calculation of Annual Maintenance Cost

The results of these calculations are still included in the maintenance fee per
year, not per usage or per day. Therefore, the maintenance costs per year that have
been obtained will be divided by the frequency of tool's usage in a year, which is
150 times (set by the management). Finally, the calculation will result in
maintenance fees per usage (or per day).

Table 3.5 Calculation of Daily Maintenance Cost

3.1.4. Additional Fee Breakdown

The calculation for the additional fee is used for testing that uses excessive
power such as excessive use of electricity, the additional costs required for the
disposal of large-scale used cables, heating equipment tested to a certain degree,
and the use of chemical equipment and devices that do not have asset numbers or
need to be borrowed from others, are one of many examples of additional fees that
can be charged to customers. Furthermore, fees charged for additional fees are a
management decision.

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3.1.5. Environmental Fee Breakdown
Calculation of environmental fee is the cost that will be charged to the
customer by summing all of the indirect costs charged to the IAS unit. Direct costs
that are calculated into environmental fees including building electricity costs,
building maintenance costs, document administration and printing costs, KAN
certification fees, community member fees, and website development and
maintenance costs. Later, the total cost will be further divided by the total effective
working day of 264 days (22 days per month multiplied by 12 months), then divided
by the number of measuring devices owned by the IAS unit assuming the number
of measuring instruments reaches 260 tool. That way, the environmental fee will be
charged to the calculation of the testing cost per measuring instrument per day has
been obtained.

Figure 3.2 Environmental Fee 2019

3.1.6. Personel Fee Breakdown
Calculation of personnel fee has been determined based on the Regulation
of Dir. HCM No. PR. 207.19/r.00/PS.560/COP-J000000/2015 with the number of
fees per level per day in 2016 as follows:

Table 3.6 Old Daily Personnel Fee in 2016

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 According to the regulation, there should be an increase of 6% every year
according to what is stated in the regulation. Therefore, fee personnel per level per
day in 2019 are obtained as follows:

Table 3.7 New Daily Personnel Fee in 2019

3.1.7. Breakdown Calculation for Every Test Scheme/Type

After each component is calculated, then we can calculate the appropriate
price to be charged to the customer for each test or certification. The final
calculation will use the Activity Based Costing method, which calculates costs
fairly based on the use of tools, people and time.

Table 3.8 Example of Activity Based Costing Use in Calculation of Testing Tariff

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3.2. Proposed Solution Customer Satisfaction Index Measurement
3.2.1. External Respondent Infrastructure Assurance
Respondents from the CSI measurement process came from external parties
who using Telkom services as a testing agency. The external parties are from
Telecommunication companies and electronic devices from state-owned companies
and private companies. The figure below shows the customer who is the respondent
of CSI measurements.

Figure 3.3 External Respondent

3.2.2. Assessment Step and Result Interpretation
The following are the stages in carrying out the assessment and results of
the CSI interpretation.

1. The first step is to take questionnaire. the questionnaire contains the

level of satisfaction and level of importance. The CSI questionnaire was
taken to 65 customers who performed testing & calibration. The biggest
composition of testing and calibration needs is Quality Assurance (QA),
which is 64.18% (43 customers), then TA 29.85% (20 customers) & the
smallest Voluntary Test (VT) of 5.97% (4 customers). The results of
the questionnaire can be seen in the appendix

2. Determine the Mean Importance Score (MIS) of each variable

3. Calculating Weighting Factor (WF). This weight is the percentage of

the MIS value (average interest) per variable to the total MIS for all
variables, so that the total WF is 100%.

4. Determine the Mean Satisfaction Score (MSS) of each attribute

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 5. Calculating Weight Score (WS). This weight is the multiplication
between WF and MSS. That is assessing the multiplication of the
average value of the satisfaction level of each attribute with each
attribute WF.

6. Calculating Total Weight (WT), that is summing the WS of all

attributes.

7. Calculating the Satisfaction Index, WT divided by the maximum scale

used, then multiplied by 100%. The overall level of satisfaction of
respondents can be seen from the criteria of satisfaction level.

Figure 3.4 Interpretation of CSI Result

3.2.3. Calculation for CSI Ext. Customers to Infrastructure Assurance in
General
Table 3.9 Attributes used in the questionnaire

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 The table below shows the results of calculations from CSI customers
external to Infrastructure Assurance in general.

Table 3.10 Results of CSI’s calculations in general

Example calculation (Attribute P1)

1. Bobot Kinerja Kepuasan: Obtained from the Number of Satisfaction

Levels on attribute P1 of all respondents = 564

2. Bobot Harapan Kepentingan: Obtained from the Amount of Interest

in P1 attribute of all respondents = 541

3. Mean Satisfaction Score (MSS): Weight of Satisfaction / Number of

Respondents = 564/65 = 8,68

4. Mean Importance Score (MIS): Expectation Weight / Number of

Respondents = 5541/65 = 8,32
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 5. Tingkat Kesesuaian: (Weight of Expectation Satisfaction / Weight
Performance) x100 = (564/541)x100% = 104%

6. Status: Viewed from the Interpretation of CSI Result table, the status
is "Excellent" Gap: MIS – MSS = 8,32 - 8,68 = -0,35

7. Score: MSS x MIS = 8,68 x 8,32 = 72,22

8. Weighting Factor (WF): (MIS/Total MIS all atributes)x100% =

(8,32/158,1)x100% = 0,053

9. Weight Score (WS): = MSS x WF = 8,68 x 0,053 = 0,457

10. Weight Total (WT): Sum of WS = 8,647 Satisfaction Index (CSI):

11. (WT/maximum scale used)*100% = (8,647/10)*100% = 86,473%

3.2.4. Importance Performance Analysis (IPA) Customers to Infrastructure

Assurance in General
The picture below is a graph that contains a matrix between satisfaction
levels (x axis) and importance (Y axis).

Figure 3.5 IPA Customers in General

1. Quadrant 1: In quadrant one there is the Emphaty &
Responsiveness dimension, where the dimension must be the
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 company's concentration to make improvements. This is in order to
improve the performance of services provided by the company

2. Quadrant 2: Quadrant 2 is an advantage / excellence that deserves

to be maintained

3. Quadrant 3: In the third quadrant there is the Reliability dimension,

where the dimension has a low priority to be developed. This
happens because the average satisfaction / performance score with
interests is lower than the average score.

4. Quadrant 4: In quadrant four there is the Reliability and Assurance

dimension, where these dimensions have excessive performance
compared to the interests needed by consumers. So the company
needs to reduce the results achieved to streamline company
resources.

3.2.5. CSI for Every Dimension

Tangible

Table 3.11 Tangible Dimension Calculation

The CSI Infrastructure Assurance value on the Tangible dimension is

86.769%, so it needs to be maintained to meet the interests of users. Level of
Satisfaction is 8,677, Level of Importance is 8,323. Laboratory rooms are well-
conditioned, according to customers the value of satisfaction exceeds the level of
importance.

Assurance

Table 3.12 Assurance Dimension Calculation

The CSI Infrastructure Assurance value on the Assurance dimension is

87.293%, so it needs to be maintained to meet the interests of users. Level of
Satisfaction is 8,729, Level of Importance is 8,342. Assurance provided by the

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company is in accordance with the expectations and interests of the customer, but
the service needs to be improved when receiving test equipment and the delivery of
test equipment after testing

Reliability

Table 3.13 Reliability Dimension Calculation

The value of CSI Infrastructure Assurance has a Reliability dimension of

85,796%, so it needs to be maintained to meet the interests of users. Level of
Satisfaction is 8,576, Level of Importance is 8,231. Reliability provided by the
company is in accordance with the expectations and interests of the customer, but
service needs to be improved in ease of procedure, quality of testing, and rates
according to service

Empathy

Table 3.14 Empathy Dimension Calculation

The CSI Infrastructure Assurance value has an Empathy dimension of

86,623%, so it needs to be maintained to meet the interests of users. Level of
Satisfaction is 8,662, Level of Importance is 8,400. Empathy given by the company
is in accordance with the expectations and interests of the customer, but service
needs to be improved in information and communication with customers.

Responsiveness

Table 3.15 Responsiveness Dimension Calculation

The CSI Infrastructure Assurance value has an Empathy dimension of

86,308%, so it needs to be maintained to meet the interests of users. Level of
Satisfaction is 8,631, Level of Importance is 8,408. The responsiveness provided
by the company is in accordance with the expectations and interests of the customer,
but needs to be improved in responsiveness and speed of service
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3.2.6. Importance Performance Analysis (IPA) Customers to Infrastructure
Assurance in Every Dimension
Tangible

Table 3.16 Tangible Attribute

Assurance

Figure 3.6 Assurance Quadrant Plotting

Table 3.17 Assurance Attribute

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 Analysis:

In quadrant two there is an A3 attribute that must be maintained. In quadrant

three there is an A2 attribute. These dimensions have a low priority to develop. This
happens because the average satisfaction / performance score with interests is lower
than the average score.

Reliability

Figure 3.7 Reliability Quadrant Plotting

Table 3.18 Reliability Attribute

Analysis:

In quadrant two there are attributes R1, R4 & R7 which must be maintained.
In quadrant three there are attributes R3, R5 & R6. These dimensions have a low

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priority to develop. This happens because the average satisfaction / performance
score with interests is lower than the average score. In quadrant four there is an
attribute R2, the dimension has excessive performance compared to the interests
needed by consumers, it needs to reduce the results achieved to streamline company
resources.

Empathy

Figure 3.8 Empathy Quadrant Plotting

Table 3.19 Empathy Attribute

Analysis:

In quadrant one there is an E3 attribute, this attribute must be the company's

concentration to make improvements. In quadrant two there are attributes E2 & E4
that must be maintained. In quadrant three there is an E1 attribute that has a low
priority to develop. This happens because the average satisfaction / performance
score with interests is lower than the average score.

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 Responsiveness

Table 3.20 Responsiveness Attribute

3.3. Practical Implication

Based on the solutions made to calculate the new tariff testing based on ABC
method, as well as the customer satisfaction index measurement described in the
previous section, the following are some practical implication in the form of
positive or negative impact of the implementation of this solution.

Table 3.21 Practical Implication of Solution

Positive Impact Negative Impact

• A detailed breakdown for each • ABC method requires more effort
activity in ABC method can to be able to breakdown each
provide an actual process component into a detailed activity.
regarding the tests performed. • Calculation of the cost of testing
• Calculations for lab equipment equipment for assets that have
use are calculated based on usage exceeded the specified technical
age. This depreciation of age makes assumptions biased.
equipment is the rental fee • Adjustment of rental prices for new
charged to the customer. testing equipment can be very high
• Complete calculations if it has not exceeded the technical
considering environmental age.
aspects indicate the all-in • The cost component becomes too
coverage price. much so that without clear
• CSI calculations have considered judgment from management and
all dimensions on SERVQUAL. other industry benchmarks, the cost
• The qualitative aspects of the determination becomes too large.
testing services provided can be • Attributes for each dimension are
well captured through still too small to represent the
quantitative calculation of the customer's person depiction in the
level of customer satisfaction. questionnaire.

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3.4. Implementation Plan
In carrying out the solution, a mature plan is needed. So, it is expected that the
results obtained will be in line with expectations. Following is the implementation
plan of the two solutions applied.

1. Preparation and Planning of Measurement Method

At the initial stage when a problem and a case is given regarding a

condition where the testing tariff has a very low price. This condition triggering
with a fact that is testing activity is not in accordance with the current
conditions and the effort of the work activities carried out. With these
conditions, there needs to be planning related to the calculation method that
will be used to be able to solve the problems that occur. Based on the case it is
known that there is no suitability of work activities that are calculated in detail
to become a component of tariff calculation. Therefore, ABC method is chosen
which is a calculation technique based on the activity that appears in a process.

2. Identification and Validation of Testing Equipment in Specific Laboratory

The next step is to identify and validate testing equipment requirements

for testing process. Each testing scheme must be identified one by one. But
before that, it needs to be known for data collection of all assets in each
laboratory. This asset data collection includes data on asset numbers, tool
names, year of purchase, purchase price, usage period, and others. This data is
very important because it is the basis for determining rental costs for each tool.
Validation also needs to be done because it is necessary to know whether the
tool is still being used and in good conditions or not. So that the asset data used
in the calculation will be the most updated data obtained at that time.

3. Primary Data Taking: Interview with Laboratory Test Engineer

The next step is to collect data through interviews with test engineers to
validate laboratory equipment and use tools for each test scheme carried out.

4. Breakdown all Component that Contribute to Activity (number of

personnel & duration of equipment used)

As explained earlier that each testing scheme needs to be identified one by

one. For a scheme, it is necessary to identify the equipment used, the number

33 | P a g e
of each tool used, the duration of use of the tool. In addition, the amount of
human resources involved during the testing process and the length of work
performed must also be reduced as much as possible for each activity.

5. Considering Maintenance Cost, Environmental Fee, and Personnel Fee

Another additional aspect is the cost of maintenance for each tool used
during the testing period, the environmental costs that arise, up to basic rates
for personnel involved in the testing. All aspects of these additional costs will
be added to the basic tariff for the use of the equipment and the cost of leasing
for each tool.

6. Development of Financial Model for Calculate Testing Fee

The next step is to build a complete calculation model that has covered all
aspects described above by considering calculation flexibility. So for each
formula used, the assumptions used can be adjusted easily when meeting with
management (needed for management judgement/expert judgement). Use the
link formula so that the calculation model created can be used for the long term.

7. Data Processing and Analysis for Financial Model Result

When all identification and validation is done, primary data collection

together with a test engineer has also been done, and even the basic calculation
model has been developed, the next thing is to do data input, data processing
and analysis for the results of the calculation model. So for the tariff results that
appear based on the actual conditions of the testing process activities carried
out.

8. Tariff Determination, Management Judgement, and Industry Benchmark

The next thing to do is to hold a meeting with management to convey the

results of the calculation of tariffs based on testing activities, tools used, human
resources involved and consider other supporting components that appear.
Price adjustments will be submitted to management and based on industry
benchmarks known by each manager of each laboratory.

9. Develop Questioner for Customer Input in Testing Result

After the testing tariff is determined, the next thing is to build a

questionnaire to capture customer input for the testing process when the new
34 | P a g e
rates that apply. The making of this questionnaire is based on the SERVQUAL
dimension which is derived into several attributes that represent the testing
process. The purpose of this questionnaire is to measure and assess which
aspects of testing process is needing to be improved and make services better
for customers.

10. Input Data and Test Formula for Importance Performance Analysis

Customers who conduct testing on Telkom DDS and make certificate of

test results will be asked to fill out a questionnaire on a piece of paper. The
results of this questionnaire will be input into the CSI calculation model that
has been made.

11. Data Processing and Analysis IPA

When all numbers have been entered into the excel calculation model, we
can know the results of each quadrant and dimensions based on SERVQUAL.
Furthermore, it can be analyzed regarding importance performance analysis
(IPA).

12. Presenting Result Interpretation

The results of this analysis will be displayed in the form of a quadrant and
can show which parts need to be improved.

13. Give Overall Recommendation of Solution Proposed

The next thing is to provide recommendations that can build the next
model of ABC method tariff determination solutions for each activity, as well
as follow-up to take input from quantified users into CSI so that it knows which
things need to be improved.

35 | P a g e
Figure 3.9 Timeline of Implementation Plan Solution

36 | P a g e
 Table 3.22 Detailed Table Explanation of Implementation Plan
Task Name Duration Start Finish Coordination Division Resource Required
Determination of Testing Tarif and Customer
30 days Tue 01/01/19 Mon 11/02/19
Satisfaction Index Measurement
Case problem, old data
Preparation and Planning of Measurement Method 3 days Tue 01/01/19 Thu 03/01/19 User Relation (UREL)
tariff determination.
Identification and Validation of Testing Equipment in
5 days Fri 04/01/19 Thu 10/01/19 Lab Test Engineer Asset List Documentation
Specific Laboratory
Primary Data Taking: Interview with Laboratory Test Validation Sheet for Asset
5 days Fri 11/01/19 Thu 17/01/19 Lab Test Engineer
Engineer Data
Breakdown all Component that Contribute to Activity Activity and testing
3 days Fri 11/01/19 Tue 15/01/19 User Relation (UREL)
(number of personnel & duration of equipment used) process scheme document
Considering Maintenance Cost, Environmental Fee, and Old data and finance
3 days Fri 11/01/19 Tue 15/01/19 Finance, UREL
Personnel Fee structure
Validation sheet, testing
Development of Financial Model for Calculate Testing
6 days Wed 16/01/19 Wed 23/01/19 Finance, UREL activity, resource
Fee
requirement
Data Processing and Analysis for Financial Model All supporting data
6 days Thu 24/01/19 Thu 31/01/19 User Relation (UREL)
Result collected before
Tariff Determination, Management Judgement, and Senior Manager, Lab
3 days Fri 01/02/19 Tue 05/02/19 Industry benchmark data
Industry Benchmark Manager
Develop Questioner for Customer Input in Testing Past questioner and
5 days Thu 24/01/19 Wed 30/01/19 User Relation (UREL)
Result questions list
Input Data and Test Formula for Importance
2 days Thu 31/01/19 Fri 01/02/19 User Relation (UREL) Customer form answer
Performance Analysis
Data Processing and Analysis IPA 5 days Mon 04/02/19 Fri 08/02/19 User Relation (UREL) All supporting data
Presenting Result Interpretation 3 days Mon 04/02/19 Wed 06/02/19 User Relation (UREL) collected before
Result of development
Give Overall Recommendation of Solution Proposed 1 day Mon 11/02/19 Mon 11/02/19 User Relation (UREL)
solution

37 | P a g e
 CHAPTER 4
LESSON LEARNED
4.1. Lesson learned from the Problem-Solving Activity
During the internship process, many things that we can take as learning. Here
are the things learned from problem solving activities at PT. Telkom DDS:

1. Determine the completion of a solution with structured way of thinking

and can see the problem clearly.

2. Take solutions that are right on target with problem solving based on
different cases.

3. Determination of testing rates is very important to see the real

conditions in the field, therefore the calculation of tariffs using the ABC
method is expected to be the basis for the development of a more
detailed and comprehensive tariff calculation model.

4. Suggestions and feedback from customers relating to service results are

very important for the survival of the company. Moreover, Telkom
DDS is a company that does offer testing services as its main business.
Being able to process user input and make good interpretations can
identify deficiencies in existing services.

5. Problem solving does not stop with one solution, always look for
alternative solutions that can be a way out.

4.2. Lesson learned from the Internship Program

In addition to learning in solving a problem, the authors also get learning from
the internship activities carried out, that is:

1. It takes good teamwork, but it also requires good communication

between each team so that the work can work well.

2. The division of work based on specialization is very important in the

initial planning.

3. Fast decision making is needed when we are directly involved in the

world of work.

38 | P a g e
4. Information provided by coworkers and superiors must be properly
recorded and remembered so that no information is lost.

5. Planning in carrying out an activity is very important.

6. Working together with fellow divisions is very necessary to do so that

problems can be resolved, and all data can be collected. Ignore people
who hinder work.

7. Doing things in detail is very important, especially with regard to a

calculation model that is very crucial, especially in determining fee
rates.

8. There is no perfect direct solution, the important thing is to do

continuous iterations, so that with the basis of the solution that has been
made, with the results of the iteration process carried out, the solution
will be better. Don't wait until the solution has to be perfect before being
released.

9. The author gets new knowledge in calculating testing tariff and get
knowledge about how to measure customer satisfaction, as well as
gaining new knowledge about telecommunications companies.

10. A good mentor can give good results, easy to give direction and the
reality of the best results desired can be in line with expectations.

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 REFERENCE
(AACE® International Recommended Practice, 2018; Bank Indonesia, 2019; Departemen Kesehatan RI, 2008; Edwards, 2008; Gitman, Lawrence J.; Zutter, 2010; Gitman, 2002; IBPA, 2019; Parasuraman, A.; Zeithaml, V.; Berry, 1988; Yahoo Finance, 2019; Zeithaml, V.A.; Parasuraman, A.; Berry, 2009)

AACE® International Recommended Practice. (2018). COST ENGINEERING

TERMINOLOGY TCM Framework: General Reference (All Sections) (No.
10S-90). United States: AACE ® International. Retrieved from
http://web.aacei.org/docs/default-source/rps/10s-90.pdf?sfvrsn=24
Bank Indonesia. (2019). Data BI 7-Day Repo Rate - Bank Sentral Republik
Indonesia. Retrieved March 30, 2019, from
https://www.bi.go.id/id/moneter/bi-7day-RR/data/Contents/Default.aspx
Departemen Kesehatan RI. (2008). Kebutuhan Biaya Pemeliharaan Peralatan
Kesehatan. Jakarta: Departemen Kesehatan RI.
Edwards, S. (2008). Activity Based Costing: Topic Gateway Series No. 1.
(Technical Information Service, Ed.) (1st ed.). United Kingdom: Cima
Global. Retrieved from
http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_activity
_based_costing_nov08.pdf.pdf
Gitman, Lawrence J.; Zutter, C. J. (2010). Principles of Managerial Finance 13th
(13th Editi). United States: Prentice Hall PTR. Retrieved from
https://www.directtextbook.com/isbn/9780136119463
Gitman, L. J. (2002). Principles of Managerial Finance (10 edition). United
States: Addison Wesley. Retrieved from
https://www.amazon.com/Principles-Managerial-Finance-Lawrence-
Gitman/dp/0201784793
Gitman, L. J., & Zutter, C. J. (2010). Principle of Managerial Finance. (D.
Battista, Ed.) (13th ed.). United States: Pearson.
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http://ibpa.co.id/DataPasarSuratUtang/HargadanYieldHarian/tabid/84/Defaul
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Parasuraman, A.; Zeithaml, V.; Berry, L. (1988). Servqual: A Multiple-Item Scale
for Measuring Consumer Perceptions of Service Quality. Journal of
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ple-_Item_Scale_for_measuring_consumer_perceptions_of_service_quality
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Indonesia. Jakarta.
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https://finance.yahoo.com/quote/TLKM.JK
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https://www.amazon.com/Delivering-Quality-Service-Valarie-
Zeithaml/dp/1439167281

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 APPENDIX
APPENDIX A Photos Evidence and Documentation During the Internship
Process

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 APPENDIX B Tariff Detail Calculation Method
SDM Pelaksana Pengujian Biaya Lain-Lain Biaya Pengujian
Nama Perangkat Yang Diuji STEL Biaya ( Rp ) Waktu Biaya Service Cost
Nama Alat Ukur Asset Number Waktu (Hari) BP III BP IV BP V BP VI BP VII Biaya Lingkungan Biaya Tambahan
Alat Ukur Maintenance Total (Hari) Tarip Total ( Rp )
Perangkat Kabel Serat Optik STEL K-015-2013 Ver.3.0 Tensile Test Machine 001/CAB 2 299.748 116.667 832.829 1 1 1.712.817 1.712.817 60.271 Biaya pembuangan
Single Mode Berkontruksi
STEL K-016-2013 Ver.3.0 High Resistance Meter 003/CAB 1 12.260 5.000 17.260 2 10 1.184.330 23.686.593 30.135 kabel. Rp 400.000,-
Loose Tube untuk Aplikasi
Duct 4 s.d 96 Core STEL K-017-2014 Ver.3.0 High Voltage Tester 006/CAB 1 7.650 3.000 10.650 0 0 977.670 - 30.135 400.000
Alat tembus 015/CAB 1 4.087 1.667 5.753 0 0 599.730 - 30.135
Perangkat Kabel Serat Optik DC Dielectric Test Set 016/CAB 1 50.362 20.000 70.362 4 7 413.986 11.591.620 30.135
Single Mode Berkontruksi
Furnance 020/CAB 1 10.912 4.333 15.245 18 30.135
Loose Tube untuk Aplikasi
Tanam Langsung 4 s.d 96 Analitycal Balance 043/CAB 1 34.549 13.333 47.883 30.135
Core Video Fiber Analyzer 066/CAB 1 431.867 166.667 598.533 30.135
Spectral Attenuation 068/CAB 1 924.699 166.667 1.091.366 30.135
Perangkat Kabel Serat Optik
Computer Tensile & Squeeze Tester 076/CAB 1 174.414 66.667 241.081 30.135
Single Mode Berkontruksi
Loose Tube untuk Aplikasi Fibre Continous Flexing Tester 077/CAB 1 130.811 50.000 180.811 30.135
Aerial 4 s.d 96 Core Fibre Continous Impact Tester 078/CAB 1 130.811 50.000 180.811 30.135
Auto Fibre Torsion Tester 079/CAB 1 130.811 50.000 180.811 30.135
Polaration Mode Desfertion 099/CAB 4 334.577 116.667 1.804.974 120.541
Digimatic Caliper 101/CAB 1 1.727 667 2.394 30.135
Optical Time Domain Reflectometer (OTDR) 102/CAB 4 269.061 83.333 1.409.579 120.541
Optical Coating Geometry 106/CAB 1 807.184 250.000 1.057.184 30.135
Hari Pengujian: Optical Time Domain Reflectometer (OTDR) 108/CAB 4 943.916 266.667 4.842.329 120.541
22 Climatic Chamber (Oven) 126/CAB 5 803.273 300.000 5.516.363 150.676
SINGLE WIRE & CABLE VERTICAL FLAME TEST 127/CAB 1 178.505 66.667 245.172 30.135
DONE High Temperature - 1 - - - 30.135
18.351.388 36.991.030 1.054.734 400.000 56.797.152
Pipa HDPE untuk Kabel Serat STEL L-039-2008 Ver.2.2 Tensile Test Machine 001/CAB 1 299.748 116.667 529.092 1 1 1.712.817 1.712.817 38.290 Alat bantu bor listrik
Optik
Furnance 020/CAB 1 10.912 4.333 19.370 1 5 1.184.330 5.921.648 38.290 dipakai 1 hari penuh.
Meteran 20 Meter 025/CAB 1 173 67 304 0 0 977.670 - 38.290 Masuk ke biaya listrik.
Ruler 1 m 026/CAB 1 82 33 146 0 0 599.730 - 38.290 8 jam. 710 watt.
Analitycal Balance 043/CAB 1 34.549 13.333 60.839 2 2 413.986 1.655.946 38.290
DONE Standard Weight 059/CAB 1 4.319 1.667 7.605 8 38.290
Pressure Gauge Digital 080/CAB 1 64.780 25.000 114.073 38.290
Hari Pengujian: Stop Watch 092/CAB 1 257 100 454 38.290 5.661
8 Digimatic Caliper 101/CAB 1 1.727 667 3.042 38.290
Water Pressure Tester - 1 - - - 38.290
734.925 9.290.411 382.895 5.661 10.413.892
Single Mode Passive Optical STEL L-047-2008 Ver.1.0 Climatic Chamber (Oven) 037/CAB 1 33.574 13.333 46.908 1 1 1.712.817 1.712.817 30.135
Splitter
Oven (Incubator) 063/CAB 4 293.776 116.667 1.641.772 1 3 1.184.330 3.552.989 120.541 Uji Kimia
Salt Spray Chamber 064/CAB 2 419.680 166.667 1.172.694 0 0 977.670 - 60.271
DONE Vibration Testing System 081/CAB 1 26.776 10.333 37.109 0 0 599.730 - 30.135 250.000
Insertion Loss & Return Loss Tester 112/CAB 2 129.560 50.000 359.120 2 3 413.986 2.483.919 60.271
Hari Pengujian: Chemical Solvening - 0 - - - 7 -
9 3.257.602 7.749.724 301.353 250.000 11.558.679

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APPENDIX C Customer Questioner

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