{"title":"根据“行动基础”方法对集装箱卸价的分析(PT.Pelindo终端研究)","authors":"None Nathania Pratiwi, None Sahade, Nur Afiah","doi":"10.37888/bjra.v6i2.451","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.","PeriodicalId":486947,"journal":{"name":"Bongaya journal of research in accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Penentuan Tarif Bongkar Muat Peti Kemas Dengan Metode Activity Based Costing (Studi Kasus PT.Pelindo Terminal Petikemas New Makassar)\",\"authors\":\"None Nathania Pratiwi, None Sahade, Nur Afiah\",\"doi\":\"10.37888/bjra.v6i2.451\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.\",\"PeriodicalId\":486947,\"journal\":{\"name\":\"Bongaya journal of research in accounting\",\"volume\":\"23 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bongaya journal of research in accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37888/bjra.v6i2.451\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bongaya journal of research in accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37888/bjra.v6i2.451","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在利用作业成本法分析PT PELINDO码头Petikemas New Makassar集装箱装卸费率的确定。本研究的变量是使用作业成本法测量的集装箱装卸率的确定。本研究的局限性主要集中在国内集装箱装卸速率上。这就是以观察、访谈和文件形式收集数据的情况。数据分析采用定量描述性分析。研究结果表明,采用作业成本法计算的集装箱装卸费率在满20英尺集装箱(IDR为116,571.29)、满40英尺集装箱(IDR为228,808.74)、空20英尺集装箱(IDR为197,415.69)和空40英尺集装箱(IDR为204,188.91)时较低。与Petikemas New望加锡PT PELINDO码头管理部门进行的集装箱装卸费率计算结果进行了比较。这是因为集装箱装卸费率是根据所使用的成本类型和各种成本驱动因素采用作业成本法计算的。
Analisis Penentuan Tarif Bongkar Muat Peti Kemas Dengan Metode Activity Based Costing (Studi Kasus PT.Pelindo Terminal Petikemas New Makassar)
This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.