Transportation Cost Analysis Using Activity-based Costing in Waste Collection Distribution of ESWKA Waste Bank in Cilegon

Yelita Anggiane Iskandar; Resista Vikaliana; Nazihah Khairunnisa; Lana Salsabila Muhyi; Fikih Urdi Pratama; Octaviano Rosario Passasung; Intan Oktafiani

doi:10.22441/jimb.v11i1.31699

Transportation Cost Analysis Using Activity-based Costing in Waste Collection Distribution of ESWKA Waste Bank in Cilegon

Yelita Anggiane Iskandar, Resista Vikaliana, Nazihah Khairunnisa, Lana Salsabila Muhyi, Fikih Urdi Pratama, Octaviano Rosario Passasung, Intan Oktafiani

Abstract

In this study, the main problem encountered is the calculation to determine the actual operating costs in knowing the profit or deficit experienced by Bank Sampah Eswka is still not available. The ABC method is used to identify costs based on transportation operational activities for waste collection from Bank Sampah Unit (BSU) towards Bank Sampah Induk (BSI). The results showed significant efficiency in the calculation of operational costs with a difference in internal costs with a contract value in the range of IDR 993 to IDR 8,220. Thus, the use of the ABC method helps Bank Sampah Eswka to recognize the achievement of a high level of operational efficiency, which allows them to manage waste distribution and processing at a lower cost compared to contractors. This shows that the existing internal system is effective and efficient.

Keywords

ABC Method; Transportation Cost; Waste Distribution

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DOI: http://dx.doi.org/10.22441/jimb.v11i1.31699

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