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All Journal KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Journal of Marine-Earth Science and Technology
Virmansyah, Vialdo Muhammad
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Earth & Planetary Sciences Energy

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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.
APPLICATION OF SLOW STEAMING ON 100 TEUs CONTAINER SHIP ON THE TANJUNG PERAK-BELAWAN ROUTE Andinuari, Fajar; Aji, Adi Sasmito; Virmansyah, Vialdo Muhammad; Putri, Rr. Niken Danartika Hadi
Journal of Marine-Earth Science and Technology Vol. 5 No. 2 (2024): September
Publisher : Marine & Earth Science and Technology Research Center, DRPM, ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j27745449.v5i2.1020

Abstract

Sea transportation is a vital component of international trade, constituting over 80% of global cargo movement. As the shipping sector anticipates a promising future amid economic liberalization and enhanced operational efficiency, the focus on reducing fuel consumption becomes paramount. This paper investigates the potential benefits and drawbacks of implementing slow steaming, a strategy involving reduced ship speeds, to curtail operational costs, particularly fuel expenses that constitute 47% of total ship operational costs. The liner shipping industry in Indonesia is examined as a case study, evaluating the impact of slow steaming on fuel consumption, emissions, and overall financial performance. Ship that was used in this paper is a 100 TEUs container ship with 2 x 1550 HP engine Yanmar 12AYM-WET which had a voyage route that is assumed to be direct from Tanjung Perak Port to Belawan Port without any transit at other ports. There are 6 speed variations from sea trial data to calculating fuel consumption. Another assumption used is that the dwelling time at Belawan port as of December 2023 is 2.89 days. Considering the dwelling time at Belawan Port, Medan, the speed chosen is 7.6 knots with a travel time of 8.16 days. The assumption is that the fuel used is Diesel Oil B35 with a price of Rp. 22,300/litre. The fuel savings with a travel time of 8.16 days is 19,283.13 litres. The RPM ratio in existing conditions is 1:1.3. So the conversion is carried out into a graph to get the existing FOC. Next, the FOC calculation is carried out by interpolating the fuel consumption diagram against RPM. The CII value at a speed of 7.6 knots shows 0.593 with an A rating. The EEXI value when the speed is 7.6 knots shows the number 7.1235 which is compliant.
Co-Authors Aji, Adi Sasmito Andinuari, Fajar Putri, Rr. Niken Danartika Hadi Triwilaswandio Wuruk Pribadi Wahidi, Sufian Imam