ANALISIS BIAYA PENAMBANGAN BATUBARA BERDASARKAN NISBAH PENGUPASAN PADA PT. PANCARAN SURYA ABADI KEC. MUARA BADAK KA. KUTAI KARTANEGARA KALIMANTAN TIMUR

Abstract

Analysis of financial statements is an important step in assessing the value of the company. This research has a goal of determining mining costs based on the stripping ratio and the amount of profit obtained from the mining plan. In this study, the author uses an applied method with a quantitative analysis approach, where research demands the use of numbers, starting from data collection, interpretation of the data, and the appearance of the results which are presented in the form of mathematical calculation results. Coal production produced in 2021 is 305,100 MT/Year and Overburden production is 1,054,815 BCM/Year, so the coal production cost is Rp. 103,900.11/MT or $ 7.27/MT and an overburden fee of Rp. 41,176.94/BCM or $2.88/BCM. Based on the Reference Coal Price in 2021, after calculating the sales of domestic and export coal, the sales income of $26,532,614.30 for a year (2021) was obtained