Analysis of Port Costs and Loading and Unloading Costs on Income PT. Abdi Nusantara Indonesia Line Branch of Gresik

Authors

  • Zaini Miftach Program Studi Ketatalaksanaan Pelayaran Niaga, Program Diploma Pelayaran, Universitas Hang Tuah Surabaya
  • Putu Pasek Program Studi Ketatalaksanaan Pelayaran Niaga, Program Diploma Pelayaran, Universitas Hang Tuah Surabaya

DOI:

https://doi.org/10.30649/japk.v9i1.42

Keywords:

Port Charges, Loading and Unloading Costs

Abstract

In the modern era, as now companies in the services sector, especially in agency always required to implement activities quickly and the maximum. The shipping company that provides shipping agency services should be able to carry out its tasks properly. Here the agent acts as a party representing the shipowner in preparing everything for the activities during the ship in port can be implemented as planned. Agencies also must prepare the facility before the ship arrives and ensure loading and unloading activities can be run well so that it can provide completely against the interests of the ship while in port. After completion of all services activities that have been given to the ship, the agency company make the calculation on the entire cost of the service. This final project aims to determine the effect of port charges and costs of loading and unloading of the revenue that is in PT. Abdi Nusantara Indonesia Line. The research method taken in this research is descriptive qualitative method. Steps should be taken by the company to reduce costs by improving the coordination between the company and its customers that the delivery process is not hampered and their expense can be reduced as much as possible by PT. Abdi Nusantara Indonesia Line.

References

Dykman,Thomas R. (2000). Akuntansi Intermediate, Edisi Ketiga, Jilid Satu terjemahan Munir Ali. Jakarta: Erlangga.

Hadibroto, S. Sukadam, Sudradjat. (1985). Akuntansi Intermediate. Jakarta:PT. Ichtiar Baru Van Hoeve.

Harahap, Sofyan Safri. (1993). Teori Akuntansi. Jakarta:PT. Raja Grafindo Persada.

Kam, Vernon. (1998). Accounting Theory. Edisi Kedua terjemahan Suwardjono. Yogyakarta: BPFE.

Niswonger, C. Rollin, Fess, Philip E. (1999). Prinsip-Prinsip Akuntansi. Edisi Ketujuh Belas. Jakarta:Erlangga.

Husaini Usman dan Purnomo. (2008). Metodologi Penelitian Sosial. Jakarta: Penerbit PT. Bumi Aksara.

Arif Furchan. (1992). hal 21. Pengantar Metode Penelitian Kualitatif. Surabaya: Usaha Nasional.

Ahmad Sunhaj. (1996). hal 108. Teknik Penulisan Kualitatif dalam Penelitian Kualitatif dalam Ilmu-Ilmu Sosial dan Keagamaan. Malang: Kalimasada Press.

Lexy J. Moleong. (1994) hal 112. Metode Penelitian Kualitatif. Bandung:Remaja Rosda Karya. Nazir, Moh. (2005). Metode Penelitian. Bogor: Ghalia Indonesia. Sugiyono. (1999). Metode Penelitian Bisnis. Bandung: Alfabeta. Sarwono, Jonathan. (2006). Metode Penelitian Kuantitatif & Kualitatif. Yogyakarta: Graha Ilmu.

Silalahi, U. (2006). Metode Penelitian Sosial. Bandung: Unpar Press.

Blaxter, L., Hughes, C., & Tight, M. (2001). How To Research. Maidenhead: Open University Press.

Soewedo, Hananto dan Engkos Kosasih. (2007). Manajemen Perusahaan Pelayaran Suatu Pendekatan Praktis Dalam Bidang Usaha Pelayaran. Jakarta : PT Raja Grafindo Persada.

Published

01-09-2018

How to Cite

Miftach, Z., & Pasek, P. (2018). Analysis of Port Costs and Loading and Unloading Costs on Income PT. Abdi Nusantara Indonesia Line Branch of Gresik. JURNAL APLIKASI PELAYARAN DAN KEPELABUHANAN, 9(1), 53–62. https://doi.org/10.30649/japk.v9i1.42