#TITLE_ALTERNATIVE#

• Main Author: AGUS BAHARUDDIN (NIM 28096025); Pembimbing: Dr.Ir. Budiarto Subroto dan It. Nurhajati Ma'mun, MSc, M.
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/14292
• Institution: Institut Teknologi Bandung

PT (persero) Pelabuhan Indonesia, the main and biggest port corporation in Indonesia and Tanjung Priok as the prime and largest port has long been well-known internationally. The role of The Tanjung Priok port in supporting government's policies on national economic development is delivered through the management of port services in providing export-import services, vessels services, embarkation-debarkation and many others related port services. Its role becomes more important in the economic development when the era of AFTA 2003 in South East Asia and Asia Pacific Trade Liberalization in 2010 and world-wide globalization in 2020 formally come into being. And the implication, Port of Tanjung Priok, endeavors to keep improving the profit by the most efficient ways as the consequence of the State Own Corporation privatization plan. <br /> <br /> <br /> <br /> <br /> Port operating revenue from the three main facility components significantly contributed by berth facility service of Rp. 18,5 billion an increase of 6,9% over the last year's figure. That's why berthing fee costing must do as accurate as possible to get the more a real cost reflection. ABC system, overhead costs are assigned on the basis of number of resources consumed by the activities of berth service's production components, rather than by assigning overhead costs in the conventional system. <br /> <br /> <br /> <br /> <br /> ABC system is also inform the value added and non-value added activities so that top management can make decision at once to eliminate the non-value added activities to manage the corporate more efficient, which the most efficient business will be the winner among the competitors. <br /> <br /> <br /> <br /> <br /> In this research, the calculation of berthing fee is doing with conventional costing and Activity Based Costing system, then the both will compare with KM 65/1994 and KM 66/1994, the existing rule of port tariff And the conclusion, the existing rule of port tariff is too high in comparing with the both costing systems, that is 201% for KM 65/1994 and 1518% for KM 66/1994 in average. It's indicate that the existing rule of port tariff was high enough, so there's no need to increase the port tariff until few years ahead yet. <br /> <br /> <br /> <br /> <br /> Before applicate the ABC system, PT (persero) PELINDO II suggested to consider the benefit and cost of the ABC usage. The benefits such as, 1) It could be identify the relevant activities, 2) It could be reduce the <br /> <br /> <br /> <br /> <br /> cost of production, 3) Firm have the representative cost calculation model. And the costs are the weakness of ABC system, such as, 1) It's hard to find the precise of cost driver, 2) ABC application mean the entirely changing within the work mechanism on every management level and make the changing personnel working behavior. <br />