Analisis Biaya Operasional Kendaraan Pada Perusahaan Pengurusan Jasa Kepabeanan
DOI:
https://doi.org/10.37090/indstrk.v7i2.918Abstract
Entrepreneur Management Customs Services (PPJK) serves to assist importers or exporters in shipping goods. The indicators of PPJK services are customer satisfaction, timeliness, suitability of quantity and condition of delivery goods. Based on this, distribution is a very important component. Decision making for determining the type of vehicle that will be used to distribute goods requires a comparison between costs and the selection of an appropriate method for making these decisions. The purpose of this study was to analyze the operational costs of PPJK vehicles using Vehicle Operating Cost Analysis (BOK). The conclusion is that the company is advised to use its own delivery vehicle if it has a budget for the purchase of the vehicle. This is because the funds spent on rental costs are greater than operating costs. Based on the calculation of PPJK's Vehicle Operational Costs, the fixed cost of the vehicle is Rp. 325,429,472/year, variable vehicle costs of Rp. 115,579,320/year and other costs of Rp. 43,560,000/year. PPJK was declared eligible to invest in vehicles because the difference between the calculation of the operating costs of the vehicle itself and the rental amounted to Rp. 1,088,910,152, which means the rental cost is higher. In addition, the use of company vehicles can minimize risk factors for work accidents, costs, time and customer satisfaction as long as they have competent human resources.
Keywords: BOK, Entrepreneur Management Customs Services, PPJK
References
Elkhasnet, M. dan Al Rasyid, M.F. (2020). “Analisis Biaya Operasional Kendaraan (BOK) Angkutan Kota Trayek Cimahi – Leuwipanjang Bandung”. Jurnal Teknik Sipil,6 (1), 33-41
Karjono, et al. (2019).“Kesiapan Perusahaan Pengurusan Jasa Kepabeanan (PPJK) Dalam Kegiatan Impor Barang Pada PT. Terminal Intimoda Utama Cabang Semarang.”National Seminar on Maritime and Interdisciplinary Studies 1, 1 (1), 94 – 100.
Kartika, et al.(2019).“Optimasi Distribusi Dengan Metode Transportasi.” Sustainable Competitive Advantage-9,9 (1), Pages 189-206.
Meyrawati, Z.(2015). “Identifikasi Standar Kompetensi Sumber Daya Manusia (SDM) dibidang Pengurusan Kepabeanan dalam Perspektif Angkutan Multimoda.” Jurnal Penelitian Transportasi Multimoda, 13 (4), 199 – 208. https://doi.org/10.25104/mtm.v13i4.179
Mulyati. E. (2013). “Perencanaan Tarif Ideal Pengiriman Barang Berdasarkan Metode Biaya Operasional Kendaraan (BOK).” Jurnal Ilmiah Teknologi Industri, 12 (2), 213-222. https://doi.org/10.23917/jiti.v12i2.647
Novianty, R. (2020). “Perencanaan Distribusi, Pemilihan Moda Transportasi dan Kelancaran Pengiriman Bantuan Darurat Bencana.” Jurnal Manajemen Bisnis Transportasi Logistik, 6 (1) 37-44.
Purwito, Adan Indriana. (2015). Ekspor, Impor, Sistem Harmonisasi Nilai Pabean, dan Pajak Dalam Pabean, Jakarta: Mitra Wacana Media.
Putra, B.N. danLestari, U.S. (2018).“Analisis Biaya Operasional Kendaraan (Bok) Dan Wtp (Willingness ToPay) Pada Bus Akap Jurusan Banjarmasin – Samarinda.” Jurnal Keilmuan Teknik Sipil Universitas Lambung Mangkurat Banjarbaru, 1 (2), 115-126. https://dx.doi.org/10.31602/jk.v1i2.1779.g1454
Rahmawati, F., Yulianto, B., Musthofiah, A.H.M. (2021). “Analisis Tarif Berdasarkan Biaya Operasional Kendaraan (BOK) Bus Batik Solo Trans Pada Masa Pandemi Covid-19 (Studi Kasus Koridor 1 Dan 2)”. Jurnal Matriks Teknik Sipil, 9 (4), 275-282
Rasyid, Y.F. dan Rochmoeljati, R. (2020). “Penentuan Rute Distribusi Produk Sparepart Menggunakan Metode Tabu Search Di PT. XYZ.” Jurnal Manajemen Industri dan Teknologi, 1 (3), 1-12.https://doi.org/10.33005/juminten.v1i3.32. Sriastuti, D.A.N., Asmani, A.A.R.K, Datrini, L.K. (2019). “Analisis Tarif Berdasarkan Biaya Operasi Kendaraan (Bok) Pengoperasian Angkutan Antar Jemput (Carpooling) Bagi Siswa Sekolah Di Kota Denpasar”. Jurnal Paduraksa, 8 (2), 182-199.
Sugiyanto, A.N. dan Abidin, Z. (2019). “Pengurusan Dokumen Import Tekstil Oleh PT Dinamika Expressindo Cabang Semarang.” JurnalManajemen Pelayaran Nasional,2 (2), 65-74.
Sundari, S dan Tiyar M. (2018). “Analisa Rantai Pasok Dan Harga Pokok Penjualan Telur Ayam Ras Pada Pasar Way Halim Bandar Lampung”. Jurnal Teknik Industri, 2 (1), 33-44, https://doi.org/10.37090/indstrk.v2i1.76
Warokka, R., Pandey, S.V., Timboeleng, J. A., (2020). “Analisa Biaya Operasional Kendaraan (BOK) Angkutan Umum (Studi Kasus: Trayek Manado–Bitung)”. Jurnal Sipil Statik, 8(2), 191-196 Wilujeng et al. “Faktor-Faktor Pertimbangan Penentuan Moda Transportasi Impor Barang Pada Perusahaan Importir (Studi Pada PT. Takagi Sari Multi Utama Dan PT. Metito Indonesia.” Jurnal Administrasi Bisnis, 39 (1), 99-108
Yendri, O., Samudra,A., Mulyati, E. (2021). “Analisis Biaya Operasional Kendaraan Untuk Tarif Angkutan Umum (Studi Kasus Rute Kota Lubuk Linggau –Kecamatan Singkut Kabupaten Sarolangun)”. Jurnal Civronlit Unbari, 6(1), 22-29. Zulkarnain, et al.(2020) “Pengembangan Supply Chain Manajemen Dalam Pengelolaan Distribusi Logistik Pemilu yang lebih tepat jenis Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Compentency Development di KPU Jawa Barat.” Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi, 4 (2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
