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All Journal Akbis: Media Riset Akuntansi dan Bisnis
Zahrayni, Hafizhah
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Economics, Econometrics & Finance

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Penentuan Tarif Pengiriman Barang Berdasarkan Biaya Operasional Kendaraan Pada PT Madang Trans Logistik Zahrayni, Hafizhah; Syafrianita, Syafrianita; Pakpahan, Hartati Mediyanti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11503

Abstract

Tariff determination can assist companies in generating profits, thus requiring appropriate policies to attract many consumers. This study aims to determine the ideal freight rate based on the calculation of vehicle operating costs and to determine when the Break-Even Point occurs based on the ideal rate. PT Madang Trans Logistik is a transportation service company that handles freight delivery. The delivery of construction materials on the Cileungsi-Jambi route is the route with the highest volume of transportation. The research results obtained vehicle operating costs for credit vehicle purchases of Rp 598,735,217/Year. The ideal freight rate based on vehicle operating costs at a margin of 18% is Rp 15,889,512/Truck-Trip and at a margin of 23% is Rp 16,465,218/Truck-Trip. And it reaches the break-even point (BEP) on the 42nd trip at an 18% margin and on the 39th trip at a 23% margin.
Co-Authors Pakpahan, Hartati Mediyanti Syafrianita Syafrianita