Analisis Varians Penggunaan Material Berbasis Job Costing pada Software Accurate untuk Mengoptimalkan Efektivitas Cost Control PT. Vista Maritim Indonesia

Mohammad Rio Ardy (Department Teknik Industri, Universitas Riau Kepulauan, Kota Batam, Indonesia)
Hery Irwan (Department Teknik Industri, Universitas Riau Kepulauan, Kota Batam, Indonesia)

RESWARA: Jurnal Riset Ilmu Teknik
Vol. 4 No. 4 (2026): RESWARA: Jurnal Riset Ilmu Teknik, October 2026

Cost control is a crucial aspect in the shipbuilding industry to maintain project profitability amidst high manufacturing complexity. This study aims to analyze the implementation of the job costing method based on the Accurate application in optimizing material cost control effectiveness during the construction of aluminum crew boats. The research methodology employs a descriptive qualitative approach with a case study and participatory observation at PT. Vista Maritim Indonesia. Standard budget and actual usage data were extracted from the integrated accounting system, followed by material quantity variance calculations and root-cause analysis using Cause and Effect Diagrams. The results indicate that the digital job costing system effectively provides real-time material variance transparency, mitigating the risk of cost overruns. The evaluation reveals that the highest average item variance percentages occurred in work tools (21.39%) and Argon gas usage (14.81%). Conversely, welding wire (8.02%) and consumable items (3.21%) demonstrated relatively controlled efficiency levels. This study concludes that digital job costing serves as a vital strategic evaluation instrument for controlling operational budgets.