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Evaluasi Risiko yang Harus Dihadapi Vendor dalam Memenuhi Kebutuhan Permintaan Produk Perishable Bencana Gunung Api Menggunakan Simulasi Monte Carlo Prasetyo, Ikhsan; Cakravastia, Andi
Journal of Research in Industrial Engineering and Management Vol 2 No 2 (2024): November 2024
Publisher : Program Studi Teknik Industri, Fakultas Teknologi Industri, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61221/jriem.v2i2.42

Abstract

As a nation situated within the Pacific Ring of Fire, Indonesia is home to numerous volcanoes. Of the many active volcanoes present, approximately 40% are inadequately monitored. This situation positions Indonesia as one of the countries facing a significant threat from volcanic disasters. One of the critical challenges in disaster management lies in the logistics of disaster relief, particularly in managing perishable food supplies to meet the needs of affected victims. The handling of such logistical items must ensure that no expired products are utilized. One approach to addressing this challenge is to delegate management authority to third parties, specifically vendors who also handle daily demands. This strategy is intended to allow perishable products to be managed through rotation to fulfill all requests while vendors maintain vigilant oversight of existing inventory levels in warehouses. This research aims to evaluate the risks that a vendor must confront when implementing such a collaborative arrangement. The evaluation is conducted using Monte Carlo simulation to determine the optimal scenario that vendors can select. Analysis results indicate that the implementation of Scenario 2, which assumes that a disaster may occur once throughout the planning period, represents the most favorable scenario for vendors. The study underscores the importance of proactive disaster preparedness and efficient resource management in a country prone to volcanic activity. By exploring innovative approaches to logistics and inventory control, stakeholders can enhance their capacity to respond effectively to potential disasters, ultimately contributing to improved disaster resilience in Indonesia.
Cost of Good Manufactured (COGM) Calculation Using Activity-Based Costing Method in Manufacturing Companies: A Case Study of CV. YYY Prasetyo, Ikhsan; Pasya, Muhammad Rafie; Chaerunisa, Alya
International Journal of Marketing & Human Resource Research Vol. 7 No. 1 (2026): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v7i1.3367

Abstract

One of the most challenging issues faced by the manufacturing industry is managing production process costs, particularly in companies with a high variety of products. The use of conventional costing methods, which allocate overhead costs to a single cost driver, often fails to reflect actual production conditions, resulting in reduced accuracy in determining the Cost of Goods Manufactured (COGM). CV. YYY, as a multi-product manufacturing vendor, faces similar issues due to process complexity and the shared use of machinery, resulting in disproportionate cost calculations. This study applies the Activity-Based Costing (ABC) method to calculate COGM for eight product types. Data was obtained through observation, interviews, and documentation, then analyzed by six stages such as: identifying activities and activity cost pools, identifying direct and indirect costs, allocating indirect costs to each activity pool, determining cost drivers, calculating activity rates, and allocating costs to each product unit based on their respective cost drivers. The research results indicate that the ABC method provides more accurate and realistic cost calculations than the traditional method by allocating overhead costs proportionally based on actual activity consumption. Relying on traditional costing may distort unit production costs and pricing decisions; therefore, adopting ABC is essential for improved cost accuracy.