Optimization Waste Management At PT.X As A Value-Added Resource Using Material Flow Accounting (MFCA) And Analytical Hierarcy Process (AHP) Method

Purwito, Daniel Ferry Setiawan (2026) Optimization Waste Management At PT.X As A Value-Added Resource Using Material Flow Accounting (MFCA) And Analytical Hierarcy Process (AHP) Method. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Kegiatan proyek perbaikan kapal di PT.X menghasilkan material sisa, terutama plat baja, pipa, dan komponen pendukung, yang masih berpotensi memiliki nilai ekonomi namun belum dikelola secara sistematis, sehingga potensi kehilangan material dan biaya tersembunyi belum teridentifikasi secara jelas. Penelitian ini bertujuan mengidentifikasi aliran material dan biaya kehilangan material pada proyek repowering diesel engine, renewed diesel generator, dan maintenance funnel KRI Nala 363 menggunakan metode Material Flow Cost Accounting (MFCA), serta menentukan prioritas strategi pemanfaatan material sisa terbaik menggunakan Analytical Hierarchy Process (AHP). Tahapan penelitian meliputi pengumpulan data purchase order, pemetaan aliran material pada quantity center material preparation, structural dismantling, fabrication cutting and welding, dan structural assembly, penyusunan neraca massa, klasifikasi biaya material, energi, dan sistem, serta perhitungan negative product cost. Hasil MFCA menunjukkan bahwa dari total biaya proyek yang ditelusuri sebesar Rp 2.814.674.745, sebesar 84,71% teralokasi sebagai biaya produk positif dan 15,29% (± Rp 430,3 juta) teridentifikasi sebagai biaya produk negatif, yang seluruhnya bersumber dari tahap fabrikasi/pemotongan (quantity center 2). Tiga alternatif pemanfaatan material sisa dirumuskan, yaitu penjualan scrap langsung, remelting melalui kerja sama industri, dan strategic collaboration dengan perusahaan terkait. Hasil AHP menunjukkan bahwa penjualan scrap langsung menjadi prioritas utama (bobot 0,4205), diikuti strategic collaboration (0,3231) dan remelting (0,2564), dengan perbedaan sudut pandang antara responden engineer yang lebih menekankan aspek profit dan lingkungan, serta responden technician yang lebih menekankan aspek operasional dan risiko. Penelitian ini diharapkan menghasilkan model pengelolaan material sisa yang lebih transparan dan terukur, serta mendukung efisiensi biaya, peningkatan pendapatan, dan praktik circular economy pada industri maritim berbasis proyek.
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Ship repair projects at PT.X generate residual materials, particularly steel plates, pipes, and supporting components, which still have potential economic value but have not been systematically managed, leaving material loss and hidden costs largely unidentified. This study aims to identify material flows and material loss costs in the repowering diesel engine, renewed diesel generator, and maintenance funnel projects of KRI Nala 363 using the Material Flow Cost Accounting (MFCA) method, and to determine the priority ranking of residual material utilization strategies using the Analytical Hierarchy Process (AHP). The research stages include purchase order data collection, material flow mapping across the material preparation, structural dismantling, fabrication cutting and welding, and structural assembly quantity centers, mass balance preparation, classification of material, energy, and system costs, and calculation of negative product cost. The MFCA results show that of the total traced project cost of Rp 2,814,674,745, 84s.71% is allocated as positive product cost while 15.29% (approximately Rp 430.3 million) is identified as negative product cost, entirely originating from the fabrication/cutting stage (quantity center 2). Three residual material utilization alternatives were formulated: direct scrap selling, remelting through industrial cooperation, and strategic collaboration with related companies. The AHP results show that direct scrap selling is the top-priority alternative (weight 0.4205), followed by strategic collaboration (0.3231) and remelting (0.2564), with engineer respondents placing greater emphasis on profit and environmental aspects while technician respondents emphasized operational feasibility and risk. This research is expected to produce a more transparent and measurable residual material management model that supports cost efficiency, additional revenue, and circular economy practices in the project-based maritime industry.

Item Type: Thesis (Other)
Uncontrolled Keywords: AHP, Material Sisa, MFCA, Reparasi Kapal, AHP, Material Losses, MFCA, Ship Repair
Subjects: V Naval Science > VM Naval architecture. Shipbuilding. Marine engineering > VM298.5 Shipbuilding industri. Shipyards
Divisions: Faculty of Marine Technology (MARTECH) > Marine Engineering > 36202-(S1) Undergraduate Thesis
Depositing User: Daniel Ferry Setiawan Purwito
Date Deposited: 04 Aug 2026 02:23
Last Modified: 04 Aug 2026 02:23
URI: http://repository.its.ac.id/id/eprint/142674

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