Logistics Cost Analysis of Catfish in Special Region of Yogyakarta, Indonesia: Internal and External of Logistics Component Costing Systems
Abstract
Catfish are the most popular cultivated fish in special region of yogyakarta in special region of yogyakarta especially Sleman, Kulon Progo, and Bantul District. These products are categorized as high perishable product so need a special handling to keep the quality from fish farmers to the customers. The aims of this study are to identify and calculate the logistics cost component that needed to keep the quality along the supply chain of catfish. There are three types of data collection methods used, namely observation, in- depth interview, and literature review. The analysis includes descriptive analysis, logistics cost components using ABC, and cost charging systems. Furthermore, it can be known the proportion of each logistics cost component of catfish. This study shows that there are six component of catfish logistics cost, i.e. procurement, material handling, transportation, maintenance, inventory, and customer communication. It also shows that the highest logistics cost component averaged proportion is, 76.421%, material handling.
Keywords
Full Text:
PDFReferences
Blocher, E.J., Chen, K.H., Cokins, G., dan Lin, T. (2007). Cost Management: A Strategic Emphasis. McGraw-Hill.USA.
Barata, F. A. (2020). High Cost of Logistics and Solution. Advances in Economics, Business and Management Research, 115: 407-410.
Chioma, A., & Etifit, J. O. (2018). Material management and the effectiveness of selected manufacturing small and medium size firms in Enugu State. Asia Pacific Journal of Research in Business Management, 9(1).
DKP DIY. (2016). Buku Monografi Dinas Kelautan dan Perikanan Daerah Istimewa Yogyakarta Tahun 2015. Dinas Kelautan dan Perikanan DIY. Yogyakarta.
Guritno, A.D. and Tanuputri, M. R. (2017). Comparison of Fish Supply Chain from Aquaculture and Sea Catchment Areas. Journal of Service Science and Management, 10 (4):353-359.
Ibegbulem, A. B., & Okorie, C. (2015). Assessment of materials management and profitability of an organization. Journal of Policy and Development Studies, 289(1851), 1–13.
Kar, A. and Datta, P. R. (2020). Logistics Cost Dynamics in International Business: A Causal Approach. Foreign Trade Review, 55(4).
Kareem, J.A.H., Mohammed, B. I., and Abdulwahab, S. A. (2022). Optimal Materials Handling Equipment and Defective Product Reduction Skills in Enhance Overall Production Efficiency.Sage Open, 1-16.
Liang, L. and Futou. (2018). Optimal Decision of Deferred Payment Supply Chain Considering Bilateral Risk-Aversion Degree. Mathematical Problems in Engineering, 3 (4): 1-11.
Loureiro, R., Silva, S., Pacheco, A., and Simoes, J. (2020). Logistics 4.0: The Cooperative Strategy and Reducing Cost. The International Journal of Business & Management, 8(7): 80-87.
Meng, X. and Tian, S. (2013). Application Analysis of Activity-Based Costing in Logistics Cost Management: In Comparison with Tradisional Costing. Springer. Verlag Berlin Heidelberg.
Minken, H. and Johansen, B.G. (2019). A Logistics Cost Function with Explicit Transport Costs.Economics of Transportation, 19:1-13.
Mulyadi. (2007). Activity Based Cost System. Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN. Yogyakarta.
Ongkunaruk, P. dan Piyakarn, C. (2011). Logistics Cost Structure for Mangosteen Farmers in Thailand. System Engineering Procedia, 2, 40-48.
Rosihan R.I., Paduloh, Sulaeman, Dedy. 2021. Penerapan Collaborative Planning, Forecasting and Replenishment (Cpfr) Guna Mengurangi Bullwhip Effect Di Pt.XYX. Prosiding Seminar Nasional Aplikasi Sains & Teknologi (SNAST),1-8.
Schreiben, R. (2018). Tingginya Biaya Logistik dan Solusi Untuk Menekan Biaya Logistik di Indonesia. Accessed on 17 March 2023. https://www.ali.web.id/web2/publication_detail.php?id=498.
Sylvia, T., dan Ismoyowati, D. (2020). Conduct and Perfomance of Catfish marketing Channel in the Special Region of Yogyakarta, Indonesia. Agritech, 40(3): 232-241.
Sylvia, T., Widodo. K.H., dan Ismoyowati, D. (2019). Strategi Pengurangan Biaya Logistik Perikanan Lele (Clarias sp). Jurnal Sosek Kelautan dan Perikanan, 13 (2), 205-218.
Widodo, K.H., Perdana, Y.R., dan Sumardjito, J. (2011). Konsep Product-Relationship-Matrix untuk Pengembangan Model Supply Chain Kelautan dan Perikanan. Jurnal Teknologi Pertanian, 12 (2), 122-129.
Widodo, K.H. and Sylvia, T. (2018). Basic Analysis of Logistics Cost for indonesian Fishery Commodities. Presentedat 4th International Conference on Science and Technology (ICST), IEEE Xplore, 1-5.
Yuniawati, R. A. (2018). Analisis Penerapan Activity Based Costing (ABC) System dalam Menentukan Harga Pokok Produksi Cokelat (Studi Pada Pusat Penelitian Kopi Dan Kakao Indonesia). Accounting and Business Information System Journal, 6(3): 1-13.
DOI: http://dx.doi.org/10.15578/jsekp.v18i2.12507
Indexed by:
-------------------------------------------------------------------------------------
Published by
Research Center for Marine and Fisheries Socio-Economic
in collaboration with
Indonesian Marine and Fisheries Socio-Economics Research Network
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.