Analisis Penerapan Activity Based Costing Dalam Penetapan Tarif Jasa Penundaan Kapal di Pelabuhan Tanjung Priok

Iqbal, Mokhamad (2024) Analisis Penerapan Activity Based Costing Dalam Penetapan Tarif Jasa Penundaan Kapal di Pelabuhan Tanjung Priok. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Saat ini perhitungan dalam penetapan tarif jasa penundaan kapal di Pelabuhan Tanjung Priok masih dilakukan dengan metode tradisional atau traditional costing. Para stakeholder mengharapkan bahwa perhitungan tarif jasa penundaan kapal di Pelabuhan Tanjung Priok perlu dilakukan perhitungan secara rinci sesuai dengan biaya yang dikeluarkan dalam kegiatan pelayanan jasa tunda. PT Jasa Armada Indonesia Tbk sebagai Badan Usaha Pelabuhan yang melakukan kegiatan jasa tunda di Pelabuhan Tanjung Priok belum mempunyai perhitungan bagaimana biaya-biaya dapat ditelusuri berdasarkan masing-masing aktivitas layanan operasional Perusahaan. Untuk mendapatkan perhitungan tarif jasa penundaan yang jelas, dilakukan identifikasi dan analisa setiap aktivitas (cost driver)yang mempengaruhi biaya dalam pelayanan penundaan di Pelabuhan Tanjung Priok. Berdasarkan identifikasi setiap aktivitas, kemudian dilakukan perhitungan pada setiap kelompok tarif jasa penundaan di Pelabuhan Tanjung Priok menggunakan pendekatan metode activity based costing. Dari hasil identifikasi didapatkan 7 pemicu aktivitas yang memunculkan biaya tarif jasa tunda yaitu biaya tenaga kerja operasional, biaya tenaga kerja pendukung operasional, biaya energi, biaya sarana prasarana, biaya perawatan pemeliharaan kapal, biaya sdm umum, dan biaya penyusutan. Berdasarkan perhitungan tarif jasa tunda Pelabuhan Tanjung Priok dengan metode activity based costing ditambah margin 25% didapatkan hasil lebih tinggi dengan rata-rata selisih sebesar 137,84% dibanding tarif yang berlaku saat ini. Pada semua kategori tarif jasa tunda Pelabuhan Tanjung Priok menunjukan tarif hasil perhitungan activity based costing lebih tinggi dengan selisih prosentase tertinggi pada kategori 1 (satu) yaitu 0 sd 3500 GT atau didaptkan tarif baru yaitu sebesar Rp 4.078.412,58. Berdasarkan hasil perbandingan tarif jasa tunda domestik Pelabuhan Tanjung Priok metode activity based costing masih lebih rendah dibanding tarif jasa tunda Port of Singapore. Dengan adanya gap atau selisih tersebut, PT Jasa Armada Indonesia Tbk dapat melakukan evaluasi kembali sistem pembebanan biaya tarif karena akan mempengaruhi Harga Pokok Penjualan atas pelayanan jasa tunda domestik di Pelabuhan Tanjung Priok, serta Perusahaan mempunyai basis yang jelas dalam usulan penetapan tarif baru untuk memastikan keberlanjutan bisnis Perusahaan sebagai Badan Usaha Pelabuhan.
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Currently, the calculation in determining the towing service tariff at Tanjung Priok Port is still done using the traditional method or traditional costing. Stakeholders expect that the calculation of the towing service tariff at Tanjung Priok Port needs to be calculated in detail according to the costs incurred in the towing service activities. PT Jasa Armada Indonesia Tbk as a Port Business Entity that carries out towing service activities at Tanjung Priok Port does not yet have a calculation of how costs can be traced based on each of the Company's operational service activities. To obtain a clear calculation of the towing service tariff, an identification and analysis of each activity (cost driver) that affects the cost of towing services at Tanjung Priok Port is carried out. Based on the identification of each activity, a calculation is then made for each towing service tariff group at Tanjung Priok Port using the activity based costing method approach. From the identification results, 7 activity triggers were obtained that gave rise to towing service tariff costs, namely operational labor costs, operational support labor costs, energy costs, infrastructure costs, ship maintenance costs, general human resource costs, and depreciation costs. Based on the calculation of the towing service tariff of Tanjung Priok Port using the activity based costing method plus a margin of 25%, the results obtained are higher with an average difference of 137.84% compared to the current applicable tariff. In all categories of towing service tariffs, Tanjung Priok Port shows that the tariff calculated from activity based costing is higher with the highest percentage difference in category 1 (one), namely 0 to 3500 GT or a new tariff of Rp4,078,412.58 is obtained. Based on the results of the comparison of domestic towing service tariffs of Tanjung Priok Port, the activity based costing method is still lower than the towing service tariff of the Port of Singapore. With this gap or difference, PT Jasa Armada Indonesia Tbk can re-evaluate the tariff cost charging system because it will affect the Cost of Goods Sold for domestic towing service services at Tanjung Priok Port, and the Company has a clear basis in the proposal to determine new tariffs to ensure the sustainability of the Company's business as a Port Business Entity.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Traditional costing, Cost driver, Badan Usaha Pelabuhan, Jasa Kapal, Jasa Tunda
Subjects:	T Technology > T Technology (General) > T58.6 Management information systems
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	mokhamad iqbal
Date Deposited:	10 Aug 2024 02:24
Last Modified:	10 Aug 2024 02:24
URI:	http://repository.its.ac.id/id/eprint/115228

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