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Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production Wahidi, Sufian Imam; Virmansyah, Vialdo Muhammad; Pribadi, Triwilaswandio Wuruk
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 18, No 1 (2021): February
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v18i1.33000

Abstract

Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry, requiring high product quality. This matter requires the company to decide on proper budget planning not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-based costing systems identify resources in each department's activities to provide information about a product's cost. It collects indirect costs and allocates them to various products in proportion to the product volume. Therefore, activity-based costing can estimate the product costs and individual activity costs used in the production well. The first step is classifying activities, associating various costs with various activities, determining homogeneous cost groups, and determining group rates. The second step of this stage is the determination of overhead prices selected from each cost group. This research compares indirect costs to the construction of 2x1800 HP tugboat ships according to traditional cost accounting methods with the Activity-Based Costing System method. The first method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 IDR.
Pelatihan dan Pembuatan Kapal Long Boat Fiberglass untuk Masyarakat Agats, Kabupaten Asmat, Papua Selatan Utama, Danu; Aryawan, Wasis Dwi; Setyawan, Dony; Arif, Muhammad Sholikhan; Wahidi, Sufian Imam
Sewagati Vol 8 No 1 (2024)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v8i1.787

Abstract

Pelatihan dan pembuatan Kapal Long Boat Fiberglass merupakan hibah dari Kementerian Sosial RI untuk masyarakat Kabupaten Asmat melalui Keuskupan Agats yang dilaksanakan oleh ITS. Kegiatan ini berupa Pelatihan membuat kapal fiberglass untuk pemuda Asmat serta hasilnya berupa 27 (dua puluh tujuh) unit kapal long boat fiberglass yang dibangun oleh pemuda lokal Asmat dengan disupervisi oleh Tim dari Teknik Perkapalan ITS. Kapal long boat fiberglass yang telah dibangun selanjutnya dihibahkan kepada masyarakat Asmat melalui Keuskupan Agats. ITS melalui Tim dari Departemen Teknik Perkapalan terjun langsung ke Asmat untuk memberikan pelatihan serta mengontrol proses pembangunan kapal. Pelatihan dan pembangunan 27 kapal long boat dimulai pada awal bulan Juli 2022 dan selesai pada bulan Mei 2023. Pemuda Asmat yang mengikuti pelatihan adalah 30 orang dan beberapa diantaranya selanjutnya dilibatkan langsung dalam proses pembangunan kapal long boat fiberglass. Pada tanggal 1 Juni 2023, 27 kapal long boat fiberglass Asmat diresmikan langsung oleh Ibu Tri Rismaharini selaku Meteri Sosial RI. Sejumlah 27 kapal long boat yang dibangun memiliki spesifikasi L panjang kapal 9,00 m, B lebar kapal 1.75 m, T sarat air 0.45 m dan diberi 1 (satu) mesin penggerak outboard engine dengan daya 40 hp. Kapal-kapal ini dilengkapi perlengkapan tambat dan labuh juga peralatan keselamatan standar.
Advanced Outfitting Techniques for Shipyard Development: A 2000 GT Shipbuilding Case Study Pribadi, Triwilaswandio Wuruk; Wahidi, Sufian Imam; Aziz, Muhammad Naufal
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Vol 20, No 3 (2023): October
Publisher : Department of Naval Architecture - Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/kapal.v20i3.53743

Abstract

The shipbuilding sector is currently facing issues due to long manufacturing schedules and delays in ship construction completion. These challenges come from national shipyards' conventional onboard outfitting process for equipment installation, which takes a lengthy time to complete. To address this issue, this study proposes implementing the advanced outfitting system (AOS) approach, which combines the zone outfitting system with the hull block construction method, in building a 2000 GT ship at PT. X in Surabaya, Indonesia. Technical analysis is performed to plan the shipbuilding process using the hull block construction method, and the efficiency of man-hours is calculated by implementing the AOS approach. The study also conducts an analysis of shipbuilding costs and the required shipyard development investment. The technical analysis shows that the AOS approach improves efficiency factors by enhancing material handling and testing activities. The AOS method has an efficiency factor of 50% for on-unit outfitting and 62% for on-block outfitting, compared to on-board outfitting. The construction of a 2000 GT ship employing the AOS approach represents a reduction of approximately 9.6% in working days and a cost-saving of approximately 4.3% when compared to the onboard outfitting method, resulting in savings of IDR 1,933,277,000 or about USD 124,175. To implement the AOS approach, an investment of IDR 3,040,776,000 or about USD 195,310 is required for construction facilities and human resources development. The return on investment is obtained after two 2000 GT ships are completed. As a result, the AOS approach can improve shipbuilding productivity by reducing construction time and costs. This study provides insights into the benefits of implementing modern shipbuilding techniques in the industry.
ANALYSIS OF THE FACTORS AFFECTING THE COST OF SHIP REPAIRS IN THE ISLAND OF JAVA AND KALIMANTAN Arif, Mohammad Sholikhan; Hutabarat , Darryl Oliver Benedict; Pribadi, Triwilaswandio Wuruk; Wahidi, Sufian Imam; Supomo, Heri; Pribadi, Sri Rejeki Wahyu
Journal of Marine-Earth Science and Technology Vol. 3 No. 1 (2022): April
Publisher : Marine & Earth Science and Technology Research Center, DRPM, ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j27745449.v3i1.449

Abstract

The national shipbuilding industry is primarily responsible for maintaining and repairing ships at ship repair facilities to ensure their seaworthiness. Each shipyard offers variable pricing for ship repair, mainly if the work is performed on different islands, in Java and outside of Java. By understanding the differences in ship repair costs between shipyards in Java and those outside of Java and the factors that influence these discrepancies, a ship owner can choose a repair shipyard for docking his vessel. Ship repair data were collected from shipyards in Java and Kalimantan, with data collection and direct surveys conducted at three Industries which are located in the island of Java, and three industries in Kalimantan Island, it is processed to determine the difference between the average cost of ship repairs at shipyards in Java Island and Kalimantan Island, revealing that the cost of repairing ships at shipyards in Java Island is higher than the cost of repairs at shipyards on Kalimantan Island. However, there are also increased costs associated with ship maintenance activities in shipyards in the island of Kalimantan. After processing the difference data, the identification of the factors that cause the difference in repair costs forms, and the identification results indicate that the difference in ship repair costs at the shipyards in Java and Kalimantan is influenced by differences in service costs, productivity figures, geographical location of the shipyards, supply chains. materials, as well as the completeness, quality, and capacity of repair support facilities at the shipyards.