13 February 2025
Fenny Julistine Tarigan
The Head of the Data and Statistics Information System Subdivision, Hasnul Arif Fikri, S.TI, explained the USU laboratory service tariff calculation model, which consists of Direct Costs (BL) and Indirect Costs (BTL). Direct Costs include honorariums, utilities, maintenance, depreciation, and consumables (BHP), while Indirect Costs cover building costs, information systems, income tax, managerial costs, and other expenses. The proportion of indirect costs is set at one-third of direct costs.
Regarding revenue realization and expenditure plans, it was conveyed that laboratory revenue would be partially returned to the laboratory and partially retained by the university. Bookkeeping is carried out automatically through the ELLA System, and budget recording is included in the Laboratory's Non-PNBP RKA of the Parent Work Unit. Bu Ade Sri Rohani added, "Consumable material details must be specified more clearly in Excel format to facilitate cost management and transparency."
Regarding budget monitoring, the laboratory head is responsible for managing funds according to the approved direct costs. Any shifts in fund usage must be consulted with the Sirenbang Bureau, and budget audits are conducted periodically by the Sirenbang Bureau and BPI.
Regarding best practices for tariff proposals, it was conveyed that tariff proposals not accompanied by working papers cannot be input into the system. Several provisions for filling out direct cost components were also explained, such as equipment rentals that do not require honorariums, non-machine equipment that does not require utility costs, equipment rentals that do not need BHP, and the use of equipment or machines that must include depreciation costs. The distinction between external and internal tariffs within direct cost components is still under discussion.
Several laboratory heads raised questions and suggestions regarding laboratory usage regulations in the discussion session. Bu Ade Sri Rohani, Head of the Pharmacy Pharmacology Lab, suggested that consumable material details be specified in Excel format. Meanwhile, representatives from the Agriculture Laboratory questioned the regulations regarding equipment used by undergraduate students, considering that the number of tools used cannot be precisely predicted. The response was that the laboratory head would estimate equipment use, and if it exceeded the estimate, it would be considered a bundled package.
Laboratory heads were also requested to complete data in the E-Laboratory Service System (ELLA) by including the laboratory code, address, telephone number, email, and operational hours. An example of the laboratory code format presented at the meeting was FT.BRB or FT.BETON, where FT refers to the Faculty of Engineering and BRB or BETON refers to the Materials and Concrete Engineering Laboratory. A socialization session is scheduled for February 17, 2025, to enhance understanding of the ELLA system.
On this occasion, Pak Ismed, Head of the Food Chemical and Biochemical Analysis Lab, questioned the details of the lab assistant honorarium and suggested aligning internal and external tariffs. The response mentioned that the honorarium, BHP, and maintenance components would be separated in the ELLA system, and laboratory heads would receive funds quarterly. With this technical guidance, USU's laboratory service tariff calculation system is expected to become more transparent, efficient, and optimally implemented according to the established regulations.
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