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All Journal RESWARA: Jurnal Riset Ilmu Teknik
Mohammad Rio Ardy
Department Teknik Industri, Universitas Riau Kepulauan, Kota Batam, Indonesia
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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Analisis Varians Penggunaan Material Berbasis Job Costing pada Software Accurate untuk Mengoptimalkan Efektivitas Cost Control PT. Vista Maritim Indonesia Mohammad Rio Ardy; Hery Irwan
RESWARA: Jurnal Riset Ilmu Teknik Vol. 4 No. 4 (2026): RESWARA: Jurnal Riset Ilmu Teknik, October 2026
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/reswara.v4i4.899

Abstract

Cost control is a crucial aspect in the shipbuilding industry to maintain project profitability amidst high manufacturing complexity. This study aims to analyze the implementation of the job costing method based on the Accurate application in optimizing material cost control effectiveness during the construction of aluminum crew boats. The research methodology employs a descriptive qualitative approach with a case study and participatory observation at PT. Vista Maritim Indonesia. Standard budget and actual usage data were extracted from the integrated accounting system, followed by material quantity variance calculations and root-cause analysis using Cause and Effect Diagrams. The results indicate that the digital job costing system effectively provides real-time material variance transparency, mitigating the risk of cost overruns. The evaluation reveals that the highest average item variance percentages occurred in work tools (21.39%) and Argon gas usage (14.81%). Conversely, welding wire (8.02%) and consumable items (3.21%) demonstrated relatively controlled efficiency levels. This study concludes that digital job costing serves as a vital strategic evaluation instrument for controlling operational budgets.
Co-Authors Hery Irwan