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Jurnal Bisnis, Manajemen, dan Akuntansi
Published by Utami Publisher
ISSN : -     EISSN : 30640407     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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The Application of Management Accounting in Fumigation Cost Control Suharyono Suharyono
Jurnal Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): September
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbisma.v3i1.915

Abstract

This study aims to analyze the application of management accounting in controlling fumigation costs on the SV MEO Valiant vessel. Fumigation is an important activity for controlling pests on ships and requires the use of materials, labor, equipment, and supporting services, resulting in operational costs that need to be properly planned and controlled. This study employed a descriptive qualitative approach using a case study method. Data were collected through observation, interviews, and documentation involving parties engaged in fumigation activities and cost management. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that the application of management accounting can support the planning, control, evaluation, and decision-making processes related to fumigation costs. The selection of fumigants, such as methyl bromide and phosphine, should consider not only pest-control effectiveness but also usage costs, fumigation frequency, the possibility of repeated fumigation, and environmental impacts. Cost information can serve as a basis for management in selecting effective and efficient alternatives while controlling the vessel's operational costs. This study demonstrates that management accounting plays an important role in supporting decision-making and managing fumigation costs in a more economical and sustainable manner.

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