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Vikaliana, Resista
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Journal : IKRA-ITH EKONOMIKA

 1 
Analisis Biaya Logistik Ekspor Distributor Ikan Menggunakan Pendekatan Activity-based Costing Anggiane Iskandar, Yelita; Vikaliana, Resista; Marelda Nugraha, Charissa; Jedi Akeyla, Jermal; Agus Firmansyah, Radiyan; Alya Jovanka Rial, Yesa
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5295

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis struktur biaya logistik ekspor ikan beku pada CV Mina Sejahtera dengan pendekatan Activity-Based Costing (ABC). Permasalahan utama yang dihadapi perusahaan adalah belum adanya pemetaan biaya secara rinci berdasarkan aktivitas, sehingga menyulitkan evaluasi efisiensi dan penetapan harga yang akurat. Metode penelitian yang digunakan adalah studi kasus deskriptif kualitatif, dengan pengumpulan data melalui wawancara, dokumen biaya aktual, dan observasi lapangan. Hasil penelitian menunjukkan bahwa aktivitas dengan kontribusi biaya terbesar adalah pengisian bahan bakar kapal dan konsumsi listrik cold storage, diikuti oleh biaya pemeliharaan dan administrasi ekspor. Dengan menggunakan metode ABC, biaya overhead dapat dialokasikan secara proporsional terhadap konsumsi aktivitas, sehingga menghasilkan informasi biaya per unit yang lebih akurat. Temuan ini penting bagi perusahaan untuk meningkatkan efisiensi logistik, memperkuat transparansi biaya, serta menetapkan strategi harga ekspor yang lebih kompetitif dalam menghadapi tantangan pasar internasional di sektor perikanan.ABSTRACTThis study aims to analyze the cost structure of frozen fish export logistics at CV Mina Sejahtera using the Activity-Based Costing (ABC) approach. The main problem faced by the company is the absence of detailed cost mapping based on specific activities, making it difficult to evaluate efficiency and determine accurate pricing. The research method used is a descriptive qualitative case study, with data collected through interviews, actual cost documents, and field observations. The findings indicate that the highest cost contributions come from ship fuel consumption and cold storage electricity usage, followed by maintenance and export administration expenses. By applying the ABC method, overhead costs can be proportionally allocated based on actual activity consumption, resulting in more accurate cost-per-unit information. These findings are essential for the company to improve logistics efficiency, enhance cost transparency, and develop more competitive export pricing strategies in facing the challenges of the international seafood market.
Co-Authors A. H. Rahadian Aat Ruchiat Nugraha Abdul Bari Abid, Rasyid Ade Irawan Adila Rahmawaty Adji Sapta Agus Cholik Agus Firmansyah, Radiyan Ahmad Soleh Ahmad Soleh Ainul Dian Lestari Alya Jovanka Rial, Yesa Andayani, Endro Anggiane Iskandar, Yelita Antoni Ludfi Arifin Arie Pratama, Fidya Arifin, Antoni Ludfi Arifin, Martin Marcelino Arizqi, Reza Miftah Nur Arman Syah Putra Asif, St Nurauliyah Nasri Asti Andayani Awanis, Anggita Bachtiar, Alfan Barandika, Barandika Barges, Zetira Br Barus, Eva RosaLinda Buana, Arga Cahyaningati, Khalisya Lintang Cundo Harimurti Damayanti, Putri Pingkan Dewi, Maya Puspita Dharmapatni, Made Ranjani Dicky Ahmad Zaky Didi Slamet Riyadi Dwi Agustina Dwi Prasetyo, Wegik Efita, Wetri Efrita Norman Eka Puspitasari, Eka Eric Hermawan Evita, Yuli Fazabahy, Ramzy Aqilla Fazira, Ira Febryan, Rio Feviasari , Heni Fihan, Joan Mesiah Fika Aryani Fino Wahyudi Abdul Furqan, Muhammad Alif Gita Putri Ramanda Guntara, Prasatya Hamidi Sjurahudin Hawari, Farisan Hendra Kasman, Hendra Hidayat, Yusup Rachmat Hutasoit, Marco Ferdinand Montoya I Nyoman Pujawan I Nyoman Purnaya I Nyoman Purnaya Ida Herawati Ikhlas , Muhammad Fajar Iktri Madrinovella Irwansyah IRWANSYAH Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Iskandar, Yelita Anggiane Ita Musfirowati Hanika Jedi Akeyla, Jermal Khairunnisa, Nazihah Komala, Aziza Leila Kurnia, Gita Kurniawan, Adji Candra Kuswanto Kuswanto Kuswanto Kuswanto La Ode Sabaruddin Lantana, Muhammad Gesha Laora, Sekartadji Liperda, Rahmat Inca Marelda Nugraha, Charissa Mary Ismowati Medali Rachman , Rinaldi Melani, Windy Misbahudin Misbahudin Muhammad Lubis Muhammad Nur Ahadi Muhyi, Lana Salsabila Mulyasari, Farah Nasution, Baginda Muhammad Nazla, Aisah Ningrum, Endah Prawesti Novita Wahyu Setyawati Nugraha, Ilham Faqih Nursabila, Nursabila Nurul Aisyah Nurzalinar Joesah Oktafiani, Intan Ompusunggu, Ester Claudia Paramansyah, Arman Passasung, Octaviano Rosario Prasetiyani, Erni Pratama, Fikih Urdi Priyatna, Thalita Assyifa Dwi Puspitawati , Eka Putra, Rifki Rizki Putri, Cheryl Suciyanti Putri, Claudia Artika Qamarani, Awanis Shabrina R. Swasono Amoeng Widodo Rahma, Dewinka Azelia Rahmadani Zahra , Carissa Rahman , Ari Raja Mohd Rasi, Raja Zuraidah Raja Zuraidah Raja Mohd Rasi Ramadhan, Ferdinan Ramadhan, Muhammad Raihan Ramandy, Johan Almer Raza, Erwin Riyadi, Didi Slamet Rumalutur, Yizri Ievana Febrianty Ruswandi , Nanda Safri Nurmantu Sahbandar, Aulia Idharizqi Widayani Sandy Kurniawan Suhardja Saputra, Munir Sembiring, Ellease Davira Christy Septiana , Winda Shafira, Asyifa Hana Siadari, Madhe Putra SITI MARIAM Sriyani Sriyani Sukarno , Iwan Sukarno, Iwan Sumidartini, Ai Neti Susan Rachmawati Sutandi, Sutandi Sutisna, Fazar Syamtar, Ilham Ayatullah Tansy, Argya Fauziah Taufan Maulamin Taufan Maulamin Ulmaghfiroh, Nisa Usiawan, Daniel Wibowo Varlina, Vivi Wahyuddin Latunreng Wahyuddin Latunreng Waskito Pranowo Widyanti, Sari Windreis, Christ Woelandari Pantjolo Giningroem, Dewi Sri Woelandari, Dewi Sri Yordan, Vainzela Dwi Amanda Yuli Evitha Yusuf Romadhon Zakia Zakia Zarkasyi, Muhammad Ridlo Zein, Ghalda Ghaliyah