Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Prisma Rohman Wardana
Universitas Muhammadiyah Malang, Malang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Minimizing Deductible Costs in Container Damage Claims to Control the Operational Reserve Budget: A Case Study of a State-Owned Cargo Handling Company Prisma Rohman Wardana; Driana Leniwati; Nazaruddin Malik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10377

Abstract

Managing deductible costs in container damage claims is a critical issue in maintaining the stability of a stevedoring company’s operational budget. This study aims to analyze strategies for controlling deductible costs through the integration of risk management, accounting information systems, and internal controls. Data were collected through in-depth interviews, observations, and documentation at PT Terminal Petikemas Surabaya, and then analyzed using the Miles and Huberman interactive model. The results indicate that deductible costs cannot be directly reduced because they are fixed, but they can be controlled by reducing the frequency of recurring minor claims. The lack of integration among risk, information, and control systems is the primary cause of cost inefficiency. Therefore, controlling deductible costs requires a systemic, integration-based approach to enhance operational efficiency and maintain the company’s financial stability.
Co-Authors Driana Leniwati Nazaruddin Malik