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All Journal Jurnal Riset Akuntansi
Budiansyah ZM
Universitas Muhammadiyah Malang
Economics, Econometrics & Finance

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Analisis Idle Time pada Internal Truck Vehicle (ITV) dan Dampaknya terhadap Peningkatan Internal Failure Costs di Operasi Bongkar Muat Petikemas Budiansyah ZM; Driana Leniwati; Nazaruddin Malik
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4429

Abstract

This study aims to analyze the causes of Idle Time in Internal Truck Vehicles (ITV) and its contribution to increasing internal failure costs in container handling operations at Surabaya Container Terminal. Idle Time refers to waiting periods when ITV is not operating productively, leading to fuel waste and reduced operational efficiency. The research employs a qualitative approach through observation, in-depth interviews, documentation, and literature review. Findings indicate that the dominant factors causing Idle Time include limited ITV fleet availability, suboptimal operational coordination, and external conditions such as weather and equipment breakdowns. The impact of Idle Time on internal failure costs is reflected in the increased fuel expenses without corresponding production output, which affects the company’s BOPO ratio. Strategic recommendations include strengthening planning and control systems, implementing demand-based fleet management, and adopting energy efficiency policies to minimize Idle Time. These findings are expected to enhance operational efficiency and improve the competitiveness of Surabaya Container Terminal.  
Co-Authors Driana Leniwati Nazaruddin Malik