Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Majalah Ilmiah Bijak
Hartono, Werdaningtyas Evivani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Logistics Cost Analysis in Fish Supply Chain in West Sumatra Using Activity-based Costing Method Iskandar, Yelita Anggiane; Ikhlas, Muhammad Fajar; Hartono, Werdaningtyas Evivani; Afdiyan, Hafidz Al; Mubarak, Alfi
Majalah Ilmiah Bijak Vol. 21 No. 2: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i2.4294

Abstract

Pariaman is a city in West Sumatra with many residents whose livelihoods are in the fisheries sector. Usaha Perikanan Mandiri Muaro Cinto (UPMMC) located in the Pariaman area faces challenges in managing logistics costs. This MSME has not been able to identify the components of the logistics costs of the business they run so business improvement strategies have not been formulated considering that key activities along the supply chain have not been mapped. Therefore, a logistics cost analysis was conducted for the UPMMC fish supply chain using the activity-based costing method. Several actors in the supply chain observed include suppliers, distributors, manufacturers/retailers, and customers. Based on the calculations carried out, it is known that the largest costs are in procurement activities, especially in fishing operations with a proportion of 33.15%. In addition, it is also known that shipping costs have a proportion of 32.93% or equivalent to IDR 2,143 per kg of tuna while packaging costs take a proportion of 19.98% of the total logistics costs.
Co-Authors Afdiyan, Hafidz Al Ikhlas, Muhammad Fajar Iskandar, Yelita Anggiane Mubarak, Alfi