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bruary 2021,, pages 1-57
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3/17/2021 Vol 18, No 1 (2021): February
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Published: 28-02-2021
Number of Articles: 6
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Indonesia (21)
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Hasanuddin University (4)
Hiroshima University (1)
Institut Teknologi Sepuluh Nopember (11)
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Universitas Hang Tuah (3)
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3/17/2021 Vol 18, No 1 (2021): February
Study on Implementation of Activity-Based Costing (ABC)

(https://ejournal.undip.ac.id/index.php/kapal/article/view/33000) System on Determination of Indirect Costs in Ship
(https://ejournal.undip.ac
Production
(https://ejournal.undip.ac.id/index.php/kapal/article/view/33000)
 Su an Imam Wahidi, Vialdo Muhammad Virmansyah,

Triwilaswandio Wuruk Pribadi
 Views: 831 (#) |
0
(https://badge.dimensions.ai/details/doi/10.14710/kapal.v18i1.33000?
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| Language: EN (#) | DOI: 10.14710/kapal.v18i1.33000
(https://doi.org/10.14710/kapal.v18i1.33000)
 Received: 21 Sep 2020; Revised: 11 Nov 2020; Accepted: 13
Nov 2020; Published: 28 Feb 2021; Available online: 13 Nov
2020.
Comparative Analysis of Taper and Taperless Blade Design

for Ocean Wind Turbines in Ciheras Coastline, West Java
 Madi Madi, Tuswan Tuswan, Ilham Dwi Arirohman, Abdi
Ismail
 Views: 779 (#) |
0
 Received: 27 Aug 2020; Revised: 11 Nov 2020; Accepted: 13
2020.
Material Effectiveness Model for the Construction of

(https://ejournal.undip.ac.id/index.php/kapal/article/view/29974) Aluminum Hull (https://ejournal.undip.ac
 Bagiyo Suwasono, Mochammad Rizky Darmawan, Intan

Baroroh
 Views: 395 (#) |
0
 Received: 7 May 2020; Revised: 10 Oct 2020; Accepted: 13
2020.
Strength Analysis and Repair Strategy of Aged Steel Jetty

Pile
(https://ejournal.undip.ac.id/index.php/kapal/article/view/34899) (https://ejournal.undip.ac.id/index.php/kapal/article/view/34899) (https://ejournal.undip.ac
 Raditya Danu Riyanto, Nur Syahroni, Yeyes Mulyadi

 Views: 306 (#) |
0
 Received: 10 Dec 2020; Revised: 5 Jan 2021; Accepted: 9 Jan
2021; Published: 28 Feb 2021; Available online: 9 Jan 2021.
Transmission Coef cient Analysis of Notched Shape

Floating Breakwater Using Volume of Fluid Method: A (https://ejournal.undip.ac
(https://ejournal.undip.ac.id/index.php/kapal/article/view/34964) Numerical Study
 Asfarur Ridlwan, Haryo Dwito Armono, Shade Rahmawati,

Tuswan Tuswan
 Views: 324 (#) |
0
 Received: 13 Dec 2020; Revised: 29 Jan 2021; Accepted: 3
Feb 2021; Published: 28 Feb 2021; Available online: 3 Feb
2021.
3/17/2021 Editorial Team
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Editorial Team
Editor in Chief
Andi Trimulyono, Ph.D (ScopusID: 57200045412
(http://www.scopus.com/authid/detail.uri?authorId=57200045412) )
(http://orcid.org/0000-0002-0670-4178) (https://publons.com/researcher/1972969)
Department of Naval Architecture, Faculty of Engineering, Diponegoro University,
Indonesia
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Muhammad Iqbal (ScopusID: 56739963100 (http://www.scopus.com/authid/detail.uri?
authorId=56739963100) )
Indonesia
Dr. Eng. Samuel Samuel, ST, MT (ScopusID: 56741121300
Indonesia
Editorial Boards
Prof. Ir. I Ketut Aria Pria Utama, M.Sc, Ph. D (ScopusID: 39661404700
Department of Naval Architecture, Faculty of Marine Technology, Sepuluh Nopember Institute of
Technology, Indonesia
Prof. Ir. Eko Budi Djatmiko., M. Sc., Ph. D (ScopusID: 6504287354
(http://orcid.org/0000-0002-0776-7162) Department of Ocean Engineering, Faculty of Marine
Technology, Sepuluh Nopember Institute of Technology, Indonesia
Prof. Sunaryo Sunaryo, Ph.D (ScopusID: 55362517600 (http://www.scopus.com/authid/detail.uri?
authorId=55362517600) )
(https://orcid.org/0000-0002-9787-0058) Naval Architecture and Marine Engineering Study
Program, University of Indonesia, Indonesia
Assoc. Prof. Jung-Min Sohn, Ph.D (ScopusID: 57204241794
Department of Naval Architecture & Marine Systems Engineering, Pukyong National University,
South Korea
Assoc. Prof. Zobair Ibn Awal, Ph.D (ScopusID: 15057614200
(https://orcid.org/0000-0003-0261-7314) Department of Naval Architecture and Marine
Engineering, Bangladesh University of Engineering and Technology (BUET), Bangladesh
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Assoc. Prof. He Van Ngo, Ph.D (ScopusID: 55850920700 (http://www.scopus.com/authid/detail.uri?

authorId=55850920700) )
Department of Fluid Mechanics and Ship Engineering, Hanoi University of Science and
Technology, Viet Nam
Abdillah Suyuthi, Ph.D (ScopusID: 35367225200 (http://www.scopus.com/authid/detail.uri?
authorId=35367225200) )
Data Management & Analytics Det Norske Veritas (DNV), Norway
Dr. Min Han Htet (ScopusID: 56188606000 (http://www.scopus.com/authid/detail.uri?
authorId=56188606000) )
Department of Marine Engineering, Myanmar Maritime University, Myanmar
Dr. Eng. Ardhana Wicaksono (ScopusID: 57197831808 (http://www.scopus.com/authid/detail.uri?
authorId=57197831808) )
Intelligent Processing Laboratory, Research and Innovation Center, Furuno Electric Co., Ltd.,
Japan
Dr. Eng. Ahmad Fauzan Zakki (ScopusID: 56912379300 (http://www.scopus.com/authid/detail.uri?
authorId=56912379300) )
(http://orcid.org/0000-0003-1183-9090) Department of Naval Architecture, Faculty of
Engineering, Diponegoro University, Indonesia
Dr. Eng. Muhammad Arif Budiyanto (ScopusID: 57197818048
(http://orcid.org/0000-0001-8118-7521) Naval Architecture and Marine Engineering Study
Program, Department of Mechanical Engineering, Faculty of Engineering, University of Indonesia,
Indonesia
Muhammad Zubair Muis Alie, ST, MT, Ph.D-Eng (ScopusID: 56912289300
(http://orcid.org/0000-0003-0566-4781) Department of Ocean Engineering,
Engineering Faculty, Universitas Hasanuddin, Indonesia
Dr. Eng. Fredhi Agung Prasetyo (ScopusID: 57204528440 (http://www.scopus.com/authid/detail.uri?
authorId=57204528440) )
(http://orcid.org/0000-0003-1813-5782) Division of Research and Development, Biro Klasi kasi
Indonesia (BKI), Indonesia
Daeng Paroka, ST, MT, Ph. D (ScopusID: 14030511600 (http://www.scopus.com/authid/detail.uri?
authorId=14030511600) )
Department of Ocean Engineering, Faculty of Engineering, Hasanuddin University, Indonesia
Dr. Eng. Teguh Muttaqie, ST, M.Sc (ScopusID: 57200943067
Agency for the Assessment and Application of Technology, Center of Technology for Defense and
Security Industries (PTIPK- BPPT)
Dr. Eng. Deddy Chrismianto (ScopusID: 56805265800 (http://www.scopus.com/authid/detail.uri?
authorId=56805265800) )
Department of Naval Architecture, Faculty of Engineering, Diponegoro University, Indonesia.
Eko Sasmito Hadi, ST, MT (ScopusID: 57201547117 (http://www.scopus.com/authid/detail.uri?
authorId=57201547117) )
Department of Naval Architecture, Faculty of Engineering, Diponegoro University, Indonesia
Parlindungan Manik, ST, MT (ScopusID: 57201444588 (http://www.scopus.com/authid/detail.uri?
authorId=57201444588) )
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3/17/2021 Vol 18, No 1 (2021): February
Experimental Investigation of Bow Slamming on a Ship: The

(https://ejournal.undip.ac.id/index.php/kapal/article/view/35663) Effect of Weight and Impact Angle (https://ejournal.undip.ac
 Suandar Baso, Andi Nadia Himaya, Faizal Arya Samman,

Andi Dian Eka Anggriani, Rosmani Rosmani
 Views: 285 (#) |
0
 Received: 11 Jan 2021; Revised: 6 Feb 2021; Accepted: 7 Feb
2021; Published: 28 Feb 2021; Available online: 7 Feb 2021.

Kapal: Jurnal Ilmu Pengetahuan danTeknologi Kelautan, 18 (1) (2021):1-7 1
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1829-8370 (p)
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan
(Kapal: Journal of Marine Science and Technology)
journal homepage: http://ejournal.undip.acid/index.php/kapal
Study on Implementation of Activity-Based Costing (ABC) System H)

on Determination of Indirect Costs in Ship Production Check for
updates
Sufian Imam Wahidi1ÿ, Vialdo Muhammad Virmansyah1), Triwilaswandio Wuruk Pribadi11

11 Department of Naval Architecture, Institut Teknologi Sepuluh Nopember, Surabaya 6011 1, Indonesia
*' Corresponding Author: sufian@its.ac.id
Article Info Abstract
Keywords: Currently, business development, especially in the maritime sector, has quite rapid progress in
Activity Based Costing (ABC), Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness
Indirect Costs, with the global market. With the increasing development of the shipbuilding industry in Indonesia,
Ship Production cost accounting as a cost information system is challenged to develop the shipbuilding industry,
requiring high product quality. This matter requires the company to decide on proper budget planning
Article history: not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using
Received: 21/09/20 activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-
Last revised: 11/11/ 20 based costing systems identify resources in each department's activities to provide information about
Accepted: 13/11/20 a product's cost. It collects indirect costs and allocates them to various products in proportion to the
Available online: 13/11/20 product volume. Therefore, activity-based costing can estimate the product costs and individual
Published: 28/02/21 activity costs used in the production well. The first step is classifying activities, associating various costs
with various activities, determining homogeneous cost groups, and determining group rates. The
DOI: second step of this stage is the determination of overhead prices selected from each cost group. This
https://d0i.0rg/l 0.1 4710/kapal. research compares indirect costs to the construction of 2x1800 HP tugboat ships according to
vl8il.33000 traditional cost accounting methods with the Activity-Based Costing System method. The first
method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 1DR.
Copyright © 2021 Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan. This is an open access article
under the CC BY-SA license (https://creativecommons.Org/licenses/by-sa/4.0/).
1. Introduction
The Indonesian government intensively develops the industry in the shipbuilding sector. The Ministry of Industry noted
that the national shipbuilding industry had made some progress with the increase in the number of shipyards to more than
250 companies with a production capacity of up to one million DWT per year for new building ships [1], The government
also secures and optimizes the domestic market as a baseload to develop the shipbuilding industry. This policy is an
opportunity for the company to compete with the global market. Companies must be able to plan and control the ship
production process so that they can provide quality results and provide the right production price that competes with the
global market.
In the production process of a new building of the ships, many things need to be considered in the ship production
process: cost. Cost is defined as sacrificed and forgone resources, measured in units of money that have occurred or are likely
to occur [2, 3, 4], Costs used for the production process must be calculated precisely and adjusted to the budget plan planned.
In general, there are four cost classifications; production costs, marketing costs, administrative costs and financial costs [5],
The problem arisen so far is that the determination of costs only focuses on the production process's costs.
Simultaneously, the costs of non-production activities are not included in the project's budget plan. The company does not
profit or suffer a loss because its profits were allocated for costs outside the production process. These costs cannot be
identified directly in the product. However, the benefits can be enjoyed by several objects [6], These costs contain all of the
labor, materials, equipment, and subcontract costs included in each activity's overhead [7], These maters require shipyard
companies in Indonesia to make policies related to accurate and precise budget planning not to suffer losses.
The traditional costing method is considered incompatible with the type of product produced by varying processes
because traditional methods tend to use a single cost driver to allocate all variable and overhead expenses so that costing
does not provide accurate costing information [8], Cost determination using traditional methods cannot determine
accurately. Traditional costing methods are not flexible enough and cannot easily be adapted to fluctuations in demand [9],
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan, 18 (1) (2021):l-7 2
Current costing must be dynamic and flexible to allow the calculation of various cost objects, i.e., products, activities, and so
on [10],
activity-based costing system has emerged, which can be used as a solution [11, 12, 13], Activity-based costing is
defined as an activity-based cost information system [4], In this sense, the determination of a product's cost is made based
on the activities carried out during the production process of a product. Besides, an activity-based costing system is an
accounting system that focuses on activities in consuming resources to produce a product [14], In determining these costs,
shelter overhead is allocated on the basis that imposes several factors. Activity-based costing is a system of determining
costs and assigning costs to a product using various cost drivers by tracing costs from activities to products [15],
An activity-based costing system differs from traditional methods. It models each activity's resources, connecting the
product cost activities [16, 17, 18, 19], The activity-based costing system identifies resources in each department's activities
to provide information about the cost of a product [20, 21, 22]. Traditional methods do not accurately reflect the indirect cost
contributions to individual activities. Conversely, activity-based costing collects indirect costs and allocates them to various
products according to their volume [23], Therefore, activity-based costing can estimate product costs and individual activity
costs used in production well [24],
Activity-Based Costing provides a solution for indirect aggregating costs into several categories and then applying the
results to products and services, respectively (direct costs). By using various indirect cost groups and cost triggers, activity-
based costing can provide a more accurate cost description for determining costs and prices for shipyard products and
services, because it is necessary to develop cost accounting in the shipbuilding industry, especially in shipbuilding as a
support so that the shipyard company can compete [25],
With the background that has been mentioned, this research aims to get the results of observations of the indirect cost
determination method carried out in shipbuilding at the current shipyard. The second is to identify the triggers for activities
in constructing new building ships based on the activity-based costing method (ABC) system. The latter gets a formulation
of the indirect costing approach using the activity-based costing (ABC) system method.
2. Methods
2.1. Existing Condition of Ship Building Financing
Determination of the selling price for the construction of new building ships by PT. DEF (DEF Company) is the same as
the determination generally made by most manufacturing companies, which is known as Cost Plus Pricing. It is a method of
determining the selling price by adding the company's profit to the full future cost of producing a product [4] with the
formula Selling Price = Cost of Production + Overhead (tax) + Margin.
The company determines the cost of production in the production process of new building ships by divided into two
groups, namely direct material costs and direct labor costs. Overhead costs were estimated at 5 to 10 per cent of the project
value as a basis for the assignment. Meanwhile, the cost of electricity and water used in the construction process is included
in the work services cost.
According to the shipbuilding contract made, the 2x1800 HP tug is an order by Pelindo 1 Company, Dumai branch. The
number of ships ordered was two ships. In the case study of building a 2x1800 HP tugboat, the contract value for constructing
two tugboats was IDR 135,811,032,026. The planned budget value for one ship is half of the contract value or IDR
67,905,516,013. This value is a budget plan that estimates the cost budget that will be incurred for the production process
from planning to ship maintenance. The contract value does not include Value Added Tax (VAT) of 10%. Details of the contract
value and price of tugboat ship building 2x1800 HP can be seen in Table 1.
Table 1. Contract Value and Price of Tugboat Ship Building 2x1800 HP

Items Budget Plan (IDR) Cost of Production (IDR)
Labor 1,650,953,722 1,320,762,977
General Expenses 2,544,662,882 2,035,730,306
Hull Material Cost 4,523,776,961 3,619,021,568
Hull and Deck outfitting Material Cost 8,804,922,609 7,043,938,087
Machine and Equipment Material Cost 38,532,785,663 30,826,228,531
Electrical and Nautica Equipment Cost 3,092,382,043 2,473,905,634
Overhead Cost 5,914,948,388 4,731,958,710
Difference in Cost 2,841,083,746 15,853,970,199
Total Cost 67,905,516,013 67,905,516,013
2.2. Indirect Cost Calculation Using Activity Based Costing Method
As the first step in the Activity Based Costing System, activities in the shipbuilding process are identified and classified.
The identification of the resources used in each shipbuilding activity is carried out. Resources used in the development
process are materials, labor, equipment, and the place used in each activity. These resources will be used as a reference in
determining the costs incurred in each shipbuilding activity. Activities that are identified are all activities during the
shipbuilding process, from inquiry or receiving work from the shipowner to the shipyard to delivery of the ship to the owner.
The activities are as follows:
a) Activities that occur at this contract stage include inquiry, ship specification planning, negotiation, contract making and
contract signing.
b) Activities that occur at the design stage include basic design activities, working drawing/shop drawing, finished
drawing, 1:50 scale ship model, key plan drawing, and production drawing.
c) Activities during the production preparation stage include planning manpower activities, making shipbuilding
schedules, making job orders, building shipbuilding procedures, coding outfitting, estimating man-hours, procuring
raw materials, procuring subcontractors, negotiating raw material prices, making purchase orders, materials, quality
inspection of raw materials, placement of raw materials in warehouses and workshops, and control of raw material
inventories.
d) Activities during the preparation stage include material handling activities, straightening raw material, blasting raw
material, primary coating raw material, providing slut / pillar buffer blocks, cleaning the location before keel laying, and
cleaning the remaining sand from blasting.
e) Activities that occur at the fabrication stage include jig preparation, material handling, marking, nesting, cutting,
bending, and cleaning remaining plates.
f) Activities at the sub-assembly and assembly stages include jig preparation activities, material handling, welding, and
fairing.
g) Activities at the erection stage include keel block levelling activities, material handling, fitting, deck levelling, welding,
installation of piping systems, blasting, painting, machinery and propulsion installations, electrical installations,
outfitting installations, cleaning sandblasting, cleaning in ship accommodation areas, and cleaning area building berth.
h) Activities at the launching stage include launch preparation activities, cleaning the ceremony area, and sea trials.
i) Activities in production support. Include supervision of the implementation of work by the chief of production,
supervision and recapitulation of the use of human clock, supervision of the implementation of Occupational Health,
Safety and Environment procedures, skills training for production staffs, an inspection of the quality of work results,
class classification of IACS & supervision, licensing of letters from the Ministry of Education and Culture, construction
insurance and delivery, handover, transportation, and ceremonies, the first annual docking and include annual class
surveys, paintings, fuel.
2.2.1. Classification of Costs into Activity Level
From the results of the identification of activities, several components of indirect costs are obtained in the process of
building a new building ship which is then classified into four levels as follows:
a) Unit-Level Activities. This activity repeatedly occurs for each unit of production and consumption, along with the
number of units produced.
b) Batch-Level Activities. This is a type of activity consumed by a product based on the number of product batches
produced and the activity that causes these costs to occur repeatedly every one batch (group).
c) Product-Level Activities. This is a type of activity consumed by the products produced by these activities. This activity
is carried out to support the production of each different product.
d) Facility-level activity. This is a type of activity consumed by the product based on the facilities enjoyed by the product.
This activity is related to units, batches and products.
2.2.2. Cost Driver Identification
After identifying the resources used in each activity and classifying these activities according to the classification of
their respective activity levels, the next step is to identify each resource's cost driver. The cost driver is used to allocate the
cost of the resource costs into activities that use these resources. This cost driver allocates variable costs and indirect costs
to production or output activities [26],
2.2.3. Homogeneous Cost Group Determination
The next step is to combine classified resources into a cost group so that activities in a cost center will have the same
task, type, level of activity and cost driver. The division of cost groups carried out among them is as shown in Table 2.
Table 2. The Division of Cost Group

No Division of Cost Group No Division of Cost Group
1 Indirect labor supervisor 7 Building & non-building maintenance
2 Indirect labor manager 8 Machine maintenance
3 Indirect labor field 9 Buildings & non buildings depreciation
4 Energy cost 10 Machine depreciation
5 Material cost 11 Quality development
6 Survey costs / official travel
2.2.4. Pool Rate Calculation and Indirect Costing
The pool rate calculation is done by dividing each activity trigger's total cost by the number of cost triggers for each
activity trigger. The results obtained from this pool rate calculation will later become the basis for calculating the indirect
costing, which is determined by the use of resources in each activity during shipbuilding by calculating the unit cost driver
multiplied by the group rate [27],
3. Results and Discussion
3.1. Comparison of Company Overhead Costs and Overhead Costs Based on Activity Based Costing Systems
The comparative cost of building a 2x1800 HP tugboat using the system applied by PT. DEF (existing) with an Activity
Based Costing System is shown in Table 3.
Table 3. Comparison of the Cost of Building Tugboats 2x1800 HP

Type of Cost Existing (IDR) ABC (IDR)
Direct Cost 47,319,587,103 47,631,813,879
Indirect Costs 4,731,958,710 3,432,920,043
Management and Administration 660,000,000 660,000,000
Income Tax (Article 23) 1,358,110,320 1,358,110,320
Total 67,905,516,013 67,905,516,013
The existing method results are IDR 52,051,545,814 with direct costs of IDR 47,319,587,103, indirect costs of IDR
4,731,958,710 for company management and administration fees of IDR 660,000,000, and the cost of income tax article 23
in the amount of 2% of the planned cost budget or of IDR 1,358,110,320 so that the difference between the planned cost
budget and development costs was IDR 3,835,859,879.
The calculation of the cost of building one ship using the activity-based costing system method for constructing a
2xl800HP tugboat is IDR 51,064,733,921. The direct cost is IDR 48,229,449,879, and indirect cost is IDR 3,432,920,043.
Management and company administration costs are IDR 660,000,000. The cost of income tax article 23 of 2% of the planned
cost budget is IDR 1,358,110,320. The difference between the planned cost budget and development costs is IDR
14,281,669,327.
From these results, the calculation of costs using the method of activity-based costing system results in calculating the
cost of goods manufactured, which is smaller than the calculation of costs using the method currently used by PT. DEF. The
decrease in the cost of production was due to a decrease in indirect costs in calculating costs. In determining the indirect
costs, PT. DEF performs calculations by determining the percentage of total raw material costs plus labor costs and general
expenses. Indirect costs to PT. DEF charges about 5-10% of the total cost of raw materials, direct labor costs and general
expenses to be allocated as indirect costs during the construction process.
PT. DEF has several considerations in determining the indirect costs to be charged, namely competitors of other
shipbuilding companies. With the method currently used by PT. DEF is obtained from the calculation of indirect costs of IDR
4,731,958,710. Meanwhile, the determination of indirect costs based on activity-based costing itself consists of 2 stages. The
first stage's procedure is to classify activities and determine indirect costs based on the resources used in the second stage.
In the imposition of indirect costs, the activity-based costing system uses a cost driver as the basis for charging in
determining indirect costs for shipbuilding. This method is in line with the explanation in SPAR associates' research entitled
Shipyard Cost Models Using Activity-Based Costing Method, which explains that activity-based costing can collect indirect
costs into several categories and then apply the respective results to products and services. This is because the traditional
accounting system does not have the flexibility to show a diverse set of costs and then apply them to the cost group for a
product and service in the shipbuilding industry. Activity-based costing can provide a more accurate cost description for
determining shipyard products and services' costs and prices by using various indirect costs and cost drivers [13],
Based on the activity-based costing method, it is found that the cost components that cause indirect costs include the
use of indirect materials such as the use of water for labor, the use of indirect production and non-production labor such as
managers and supervisors, maintenance of machines and facilities, and depreciation of machines and facilities.
3.2. Building Cost Comparison between Two Tugboats 2x1800 HP
The comparison of the cost of production for the construction of 2 tugboats using an activity-based costing system has
a different value if identified on each ship. So, in this case, of course, the cost composition of each ship will be different from
one another. The calculation of the production cost carried out on each ship can be seen in Table 4. The table describes a
building cost calculation result on each 2xl800HP tugboats using activity-based costing. The production cost on the first
tugboat using activity-based costing obtained a total of IDR 50,778,127,907 with a composition of direct costs of IDR
47,431,841,421 with a percentage of 93% and indirect costs of IDR 3,346,286,487 with a percentage of 7%.
Whereas on the second tugboat, the total cost of goods manufactured was IDR 49,406,854,819 with a composition of
direct costs of IDR 47,078,088,297 with a percentage of 93% and indirect costs of IDR 2,328,766,522 with a percentage of 4%.
There was a difference in the production cost between 2 ships built in 1 production group, which was carried out
simultaneously, where the production cost of the second tugboat decreased by IDR 1,371,273,088 or by 3%. From these
calculations, the composition of direct and indirect costs for each activity is also obtained.
Even though it was built with the same size, material, and time, there was a decrease in production cost in the second
tugboat production. The decrease in production cost was since the calculation of the costs carried out in building the second
tugboat could not be done by equalizing the cost of production for the first tugboat due to several activities simultaneously
for the two ships, as shown in Table 5.
Costs incurred in these activities cannot be calculated and charged back to the second ship's construction because the
activity is intended for both vessels. For example, in the inquiry process, where costs incurred from using this activity are
only charged to one ship. There is a cost-saving on the production cost for constructing the second tugboat 2x1800 HP.
Besides, there are direct and indirect cost calculations for several activities during the shipbuilding process, calculated
according to the shipbuilding needs on the first and second ships, including the following activities, as shown in Table 6.
Table 4. Comparison of the Cost of Building 2 Tugboats 2x1800HP

Type of Cost Tugboat 1 (IDR) Tugboat 2 (IDR)
Direct Cost 47,431,841,421 47,078,088,297
Indirect Costs 3,346,286,487 2,328,766,522
Total Cost 50,778,127,907 49,406,854,819
Table 5, Activities Carried Out Simultaneously on The Production of 2 Tugboats

No Activities No Activities
1 Inquiry 11 Create job order
2 Short specification pricing planning 12 Create building procedures
3 Negotiation 13 Outfitting codding
4 Create and signing of contract 14 Human Clock estimation
5 Working drawing/shop drawing 15 Procurement of raw material
6 Finished drawing 16 Procurement of sub-contractor
7 Key plan drawing 17 Negotiating of raw material
8 Production drawing 18 Make purchase order material
9 Man power planning 19 Nesting
10 Create schedules
Table 6. Activities with Direct and Indirect Costs on The Production of 2 Tugboats
1 Basic design 25 Material handling
2 Ship model / model 1:50 scale 26 Fitting
3 Inspection of the quality of raw materials 27 Deck leveling
4 Placement of raw materials in 28 Welding
warehouses and workshops
5 Inventory control of raw materials 29 Piping system work
6 Material handling 30 Blasting
7 Straightening of raw material 31 Painting
8 Blasting raw material 32 Machinery & propulsion installations
9 Primer coating 33 Electrical installation
10 Provision of slut / pillar buffer blocks 34 Installation outfitting
11 Cleaning the location before keel laying 35 Cleaning sand blasting
12 Cleaning the remaining blasting sand 36 Cleaning the boat accommodation area
13 Preparation of the jig 37 Cleaning area building berth
14 Material handling 38 Launching
15 Marking 39 Cleaning the ceremony area
16 Nesting 40 Sea trial
17 Cutting 41 Supervision of work implementation
18 Bending 42 Supervision and recapitulation of the use of Job order
19 Cleaning the rest of the plate 43 Supervision of the implementation of OHS procedures
20 Preparation of jig 44 Skills training
21 Material handling 45 Inspection of the quality of work
22 Welding 46 IACS Classification 8: Supervision
23 Fairing 47 Licensing for letters
24 Keel block leveling
4. Conclusion
Based on the results of research and discussion conducted by the authors at PT. DEF, the following conclusions can be
drawn to answer the objectives of the research. Calculation of indirect costs at PT. DEF charges about 5-10% of the total cost
of raw materials, direct labor costs, and general expenses allocated as indirect costs for constructing the first and the second
tugboats occur during the construction process or around IDR 4,731,958,710.
From the identification results, 12 groups trigger activities that cause indirect costs, including indirect labor for the
supervisor, manager, and field, material costs, energy costs, official travel costs, maintenance of production facilities,
maintenance of the building and non-building facilities, depreciation of production facilities, and depreciation of building
and non-building facilities.
Based on an activity-based costing system, the percentage of direct costs for the first tugboat is 93% of the construction
cost or IDR 47,431,841,421. The percentage of indirect costs obtained is 7% of the construction cost or IDR 3,346,286,487. For
the construction of the second tugboat, the percentage of direct costs is 95% of the construction cost or IDR 47,078,088,297.
The percentage of indirect costs is 5% of the construction cost or IDR 2,328,766,522, with the difference in costs between the
construction of the first and second tugboat is 4% or IDR 1,955,757,610. This difference is due to several activities carried out
simultaneously for the two tugboats.
Acknowledgements
The authors would like to thank the parties who helped complete this research, namely one of the shipyards in
Surabaya, who have been willing to provide the data and other parties who helped complete this research, which the authors
cannot mention one by one.
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3/17/2021 Vol 18, No 1 (2021): February
Issue Coverage
General Information
Published: 28-02-2021
Number of Articles: 6
(including Editorial)
Number of Authors: 22
Total 2 Author's Countries

Indonesia (21)
Japan (1)
Total 5 Author's Af liations

Hasanuddin University (4)
Hiroshima University (1)
Institut Teknologi Sepuluh Nopember (11)
Institut Teknologi Sumatera (3)
Universitas Hang Tuah (3)
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Research Articles
3/17/2021 Vol 18, No 1 (2021): February
Study on Implementation of Activity-Based Costing (ABC)

(https://ejournal.undip.ac.id/index.php/kapal/article/view/33000) System on Determination of Indirect Costs in Ship
Production
 Su an Imam Wahidi, Vialdo Muhammad Virmansyah,

Triwilaswandio Wuruk Pribadi
 Views: 831 (#) |
0
 Received: 21 Sep 2020; Revised: 11 Nov 2020; Accepted: 13
2020.
Comparative Analysis of Taper and Taperless Blade Design

for Ocean Wind Turbines in Ciheras Coastline, West Java
 Madi Madi, Tuswan Tuswan, Ilham Dwi Arirohman, Abdi
Ismail
 Views: 779 (#) |
0
 Received: 27 Aug 2020; Revised: 11 Nov 2020; Accepted: 13
2020.
Material Effectiveness Model for the Construction of

(https://ejournal.undip.ac.id/index.php/kapal/article/view/29974) Aluminum Hull (https://ejournal.undip.ac
 Bagiyo Suwasono, Mochammad Rizky Darmawan, Intan

Baroroh
 Views: 395 (#) |
0
 Received: 7 May 2020; Revised: 10 Oct 2020; Accepted: 13
2020.
Strength Analysis and Repair Strategy of Aged Steel Jetty

Pile
(https://ejournal.undip.ac.id/index.php/kapal/article/view/34899) (https://ejournal.undip.ac.id/index.php/kapal/article/view/34899) (https://ejournal.undip.ac
 Raditya Danu Riyanto, Nur Syahroni, Yeyes Mulyadi

 Views: 306 (#) |
0
 Received: 10 Dec 2020; Revised: 5 Jan 2021; Accepted: 9 Jan
2021; Published: 28 Feb 2021; Available online: 9 Jan 2021.
Transmission Coef cient Analysis of Notched Shape

Floating Breakwater Using Volume of Fluid Method: A (https://ejournal.undip.ac
(https://ejournal.undip.ac.id/index.php/kapal/article/view/34964) Numerical Study
 Asfarur Ridlwan, Haryo Dwito Armono, Shade Rahmawati,

Tuswan Tuswan
 Views: 324 (#) |
0
 Received: 13 Dec 2020; Revised: 29 Jan 2021; Accepted: 3
Feb 2021; Published: 28 Feb 2021; Available online: 3 Feb
2021.
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Editorial Team
Editor in Chief
Andi Trimulyono, Ph.D (ScopusID: 57200045412
Indonesia
Associate Editors
Muhammad Iqbal (ScopusID: 56739963100 (http://www.scopus.com/authid/detail.uri?
authorId=56739963100) )
Indonesia
Dr. Eng. Samuel Samuel, ST, MT (ScopusID: 56741121300
Indonesia
Editorial Boards
Prof. Ir. I Ketut Aria Pria Utama, M.Sc, Ph. D (ScopusID: 39661404700
Department of Naval Architecture, Faculty of Marine Technology, Sepuluh Nopember Institute of
Technology, Indonesia
Prof. Ir. Eko Budi Djatmiko., M. Sc., Ph. D (ScopusID: 6504287354
(http://orcid.org/0000-0002-0776-7162) Department of Ocean Engineering, Faculty of Marine
Technology, Sepuluh Nopember Institute of Technology, Indonesia
Prof. Sunaryo Sunaryo, Ph.D (ScopusID: 55362517600 (http://www.scopus.com/authid/detail.uri?
authorId=55362517600) )
(https://orcid.org/0000-0002-9787-0058) Naval Architecture and Marine Engineering Study
Program, University of Indonesia, Indonesia
Assoc. Prof. Jung-Min Sohn, Ph.D (ScopusID: 57204241794
Department of Naval Architecture & Marine Systems Engineering, Pukyong National University,
South Korea
Assoc. Prof. Zobair Ibn Awal, Ph.D (ScopusID: 15057614200
(https://orcid.org/0000-0003-0261-7314) Department of Naval Architecture and Marine
Engineering, Bangladesh University of Engineering and Technology (BUET), Bangladesh
Assoc. Prof. He Van Ngo, Ph.D (ScopusID: 55850920700 (http://www.scopus.com/authid/detail.uri?

authorId=55850920700) )
Department of Fluid Mechanics and Ship Engineering, Hanoi University of Science and
Technology, Viet Nam
Abdillah Suyuthi, Ph.D (ScopusID: 35367225200 (http://www.scopus.com/authid/detail.uri?
authorId=35367225200) )
Data Management & Analytics Det Norske Veritas (DNV), Norway
Dr. Min Han Htet (ScopusID: 56188606000 (http://www.scopus.com/authid/detail.uri?
authorId=56188606000) )
Department of Marine Engineering, Myanmar Maritime University, Myanmar
Dr. Eng. Ardhana Wicaksono (ScopusID: 57197831808 (http://www.scopus.com/authid/detail.uri?
authorId=57197831808) )
Intelligent Processing Laboratory, Research and Innovation Center, Furuno Electric Co., Ltd.,
Japan
Dr. Eng. Ahmad Fauzan Zakki (ScopusID: 56912379300 (http://www.scopus.com/authid/detail.uri?
authorId=56912379300) )
(http://orcid.org/0000-0003-1183-9090) Department of Naval Architecture, Faculty of
Engineering, Diponegoro University, Indonesia
Dr. Eng. Muhammad Arif Budiyanto (ScopusID: 57197818048
(http://orcid.org/0000-0001-8118-7521) Naval Architecture and Marine Engineering Study
Program, Department of Mechanical Engineering, Faculty of Engineering, University of Indonesia,
Indonesia
Muhammad Zubair Muis Alie, ST, MT, Ph.D-Eng (ScopusID: 56912289300
(http://orcid.org/0000-0003-0566-4781) Department of Ocean Engineering,
Engineering Faculty, Universitas Hasanuddin, Indonesia
Dr. Eng. Fredhi Agung Prasetyo (ScopusID: 57204528440 (http://www.scopus.com/authid/detail.uri?
authorId=57204528440) )
(http://orcid.org/0000-0003-1813-5782) Division of Research and Development, Biro Klasi kasi
Indonesia (BKI), Indonesia
Daeng Paroka, ST, MT, Ph. D (ScopusID: 14030511600 (http://www.scopus.com/authid/detail.uri?
authorId=14030511600) )
Department of Ocean Engineering, Faculty of Engineering, Hasanuddin University, Indonesia
Dr. Eng. Teguh Muttaqie, ST, M.Sc (ScopusID: 57200943067
Agency for the Assessment and Application of Technology, Center of Technology for Defense and
Security Industries (PTIPK- BPPT)
Dr. Eng. Deddy Chrismianto (ScopusID: 56805265800 (http://www.scopus.com/authid/detail.uri?
authorId=56805265800) )
Department of Naval Architecture, Faculty of Engineering, Diponegoro University, Indonesia.
Eko Sasmito Hadi, ST, MT (ScopusID: 57201547117 (http://www.scopus.com/authid/detail.uri?
authorId=57201547117) )
Parlindungan Manik, ST, MT (ScopusID: 57201444588 (http://www.scopus.com/authid/detail.uri?
authorId=57201444588) )

3/17/2021 Vol 18, No 1 (2021): February
Experimental Investigation of Bow Slamming on a Ship: The

(https://ejournal.undip.ac.id/index.php/kapal/article/view/35663) Effect of Weight and Impact Angle (https://ejournal.undip.ac
 Suandar Baso, Andi Nadia Himaya, Faizal Arya Samman,

Andi Dian Eka Anggriani, Rosmani Rosmani
 Views: 285 (#) |
0
 Received: 11 Jan 2021; Revised: 6 Feb 2021; Accepted: 7 Feb
2021; Published: 28 Feb 2021; Available online: 7 Feb 2021.

Kapal: Jurnal Ilmu Pengetahuan danTeknologi Kelautan, 18 (1) (2021):1-7 1
n
2301-9069 (e)
1829-8370 (p)
Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan
(Kapal: Journal of Marine Science and Technology)
journal homepage: http://ejournal.undip.acid/index.php/kapal
Study on Implementation of Activity-Based Costing (ABC) System H)

on Determination of Indirect Costs in Ship Production Check for
updates
Sufian Imam Wahidi1ÿ, Vialdo Muhammad Virmansyah1), Triwilaswandio Wuruk Pribadi11

11 Department of Naval Architecture, Institut Teknologi Sepuluh Nopember, Surabaya 6011 1, Indonesia
*' Corresponding Author: sufian@its.ac.id
Article Info Abstract
Keywords: Currently, business development, especially in the maritime sector, has quite rapid progress in
Activity Based Costing (ABC), Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness
Indirect Costs, with the global market. With the increasing development of the shipbuilding industry in Indonesia,
Ship Production cost accounting as a cost information system is challenged to develop the shipbuilding industry,
requiring high product quality. This matter requires the company to decide on proper budget planning
Article history: not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using
Received: 21/09/20 activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-
Last revised: 11/11/ 20 based costing systems identify resources in each department's activities to provide information about
Accepted: 13/11/20 a product's cost. It collects indirect costs and allocates them to various products in proportion to the
Available online: 13/11/20 product volume. Therefore, activity-based costing can estimate the product costs and individual
Published: 28/02/21 activity costs used in the production well. The first step is classifying activities, associating various costs
with various activities, determining homogeneous cost groups, and determining group rates. The
DOI: second step of this stage is the determination of overhead prices selected from each cost group. This
https://d0i.0rg/l 0.1 4710/kapal. research compares indirect costs to the construction of 2x1800 HP tugboat ships according to
vl8il.33000 traditional cost accounting methods with the Activity-Based Costing System method. The first
method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 1DR.
Copyright © 2021 Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan. This is an open access article
under the CC BY-SA license (https://creativecommons.Org/licenses/by-sa/4.0/).
1. Introduction
The Indonesian government intensively develops the industry in the shipbuilding sector. The Ministry of Industry noted
that the national shipbuilding industry had made some progress with the increase in the number of shipyards to more than
250 companies with a production capacity of up to one million DWT per year for new building ships [1], The government
also secures and optimizes the domestic market as a baseload to develop the shipbuilding industry. This policy is an
opportunity for the company to compete with the global market. Companies must be able to plan and control the ship
production process so that they can provide quality results and provide the right production price that competes with the
global market.
In the production process of a new building of the ships, many things need to be considered in the ship production
process: cost. Cost is defined as sacrificed and forgone resources, measured in units of money that have occurred or are likely
to occur [2, 3, 4], Costs used for the production process must be calculated precisely and adjusted to the budget plan planned.
In general, there are four cost classifications; production costs, marketing costs, administrative costs and financial costs [5],
The problem arisen so far is that the determination of costs only focuses on the production process's costs.
Simultaneously, the costs of non-production activities are not included in the project's budget plan. The company does not
profit or suffer a loss because its profits were allocated for costs outside the production process. These costs cannot be
identified directly in the product. However, the benefits can be enjoyed by several objects [6], These costs contain all of the
labor, materials, equipment, and subcontract costs included in each activity's overhead [7], These maters require shipyard
companies in Indonesia to make policies related to accurate and precise budget planning not to suffer losses.
The traditional costing method is considered incompatible with the type of product produced by varying processes
because traditional methods tend to use a single cost driver to allocate all variable and overhead expenses so that costing
does not provide accurate costing information [8], Cost determination using traditional methods cannot determine
accurately. Traditional costing methods are not flexible enough and cannot easily be adapted to fluctuations in demand [9],
Current costing must be dynamic and flexible to allow the calculation of various cost objects, i.e., products, activities, and so
on [10],
activity-based costing system has emerged, which can be used as a solution [11, 12, 13], Activity-based costing is
defined as an activity-based cost information system [4], In this sense, the determination of a product's cost is made based
on the activities carried out during the production process of a product. Besides, an activity-based costing system is an
accounting system that focuses on activities in consuming resources to produce a product [14], In determining these costs,
shelter overhead is allocated on the basis that imposes several factors. Activity-based costing is a system of determining
costs and assigning costs to a product using various cost drivers by tracing costs from activities to products [15],
An activity-based costing system differs from traditional methods. It models each activity's resources, connecting the
product cost activities [16, 17, 18, 19], The activity-based costing system identifies resources in each department's activities
to provide information about the cost of a product [20, 21, 22]. Traditional methods do not accurately reflect the indirect cost
contributions to individual activities. Conversely, activity-based costing collects indirect costs and allocates them to various
products according to their volume [23], Therefore, activity-based costing can estimate product costs and individual activity
costs used in production well [24],
Activity-Based Costing provides a solution for indirect aggregating costs into several categories and then applying the
results to products and services, respectively (direct costs). By using various indirect cost groups and cost triggers, activity-
based costing can provide a more accurate cost description for determining costs and prices for shipyard products and
services, because it is necessary to develop cost accounting in the shipbuilding industry, especially in shipbuilding as a
support so that the shipyard company can compete [25],
With the background that has been mentioned, this research aims to get the results of observations of the indirect cost
determination method carried out in shipbuilding at the current shipyard. The second is to identify the triggers for activities
in constructing new building ships based on the activity-based costing method (ABC) system. The latter gets a formulation
of the indirect costing approach using the activity-based costing (ABC) system method.
2. Methods
2.1. Existing Condition of Ship Building Financing
Determination of the selling price for the construction of new building ships by PT. DEF (DEF Company) is the same as
the determination generally made by most manufacturing companies, which is known as Cost Plus Pricing. It is a method of
determining the selling price by adding the company's profit to the full future cost of producing a product [4] with the
formula Selling Price = Cost of Production + Overhead (tax) + Margin.
The company determines the cost of production in the production process of new building ships by divided into two
groups, namely direct material costs and direct labor costs. Overhead costs were estimated at 5 to 10 per cent of the project
value as a basis for the assignment. Meanwhile, the cost of electricity and water used in the construction process is included
in the work services cost.
According to the shipbuilding contract made, the 2x1800 HP tug is an order by Pelindo 1 Company, Dumai branch. The
number of ships ordered was two ships. In the case study of building a 2x1800 HP tugboat, the contract value for constructing
two tugboats was IDR 135,811,032,026. The planned budget value for one ship is half of the contract value or IDR
67,905,516,013. This value is a budget plan that estimates the cost budget that will be incurred for the production process
from planning to ship maintenance. The contract value does not include Value Added Tax (VAT) of 10%. Details of the contract
value and price of tugboat ship building 2x1800 HP can be seen in Table 1.
Table 1. Contract Value and Price of Tugboat Ship Building 2x1800 HP

Items Budget Plan (IDR) Cost of Production (IDR)
Labor 1,650,953,722 1,320,762,977
General Expenses 2,544,662,882 2,035,730,306
Hull Material Cost 4,523,776,961 3,619,021,568
Hull and Deck outfitting Material Cost 8,804,922,609 7,043,938,087
Machine and Equipment Material Cost 38,532,785,663 30,826,228,531
Electrical and Nautica Equipment Cost 3,092,382,043 2,473,905,634
Overhead Cost 5,914,948,388 4,731,958,710
Total Cost 67,905,516,013 67,905,516,013
2.2. Indirect Cost Calculation Using Activity Based Costing Method
As the first step in the Activity Based Costing System, activities in the shipbuilding process are identified and classified.
The identification of the resources used in each shipbuilding activity is carried out. Resources used in the development
process are materials, labor, equipment, and the place used in each activity. These resources will be used as a reference in
determining the costs incurred in each shipbuilding activity. Activities that are identified are all activities during the
shipbuilding process, from inquiry or receiving work from the shipowner to the shipyard to delivery of the ship to the owner.
The activities are as follows:
a) Activities that occur at this contract stage include inquiry, ship specification planning, negotiation, contract making and
contract signing.
b) Activities that occur at the design stage include basic design activities, working drawing/shop drawing, finished
drawing, 1:50 scale ship model, key plan drawing, and production drawing.
c) Activities during the production preparation stage include planning manpower activities, making shipbuilding
schedules, making job orders, building shipbuilding procedures, coding outfitting, estimating man-hours, procuring
raw materials, procuring subcontractors, negotiating raw material prices, making purchase orders, materials, quality
inspection of raw materials, placement of raw materials in warehouses and workshops, and control of raw material
inventories.
d) Activities during the preparation stage include material handling activities, straightening raw material, blasting raw
material, primary coating raw material, providing slut / pillar buffer blocks, cleaning the location before keel laying, and
cleaning the remaining sand from blasting.
e) Activities that occur at the fabrication stage include jig preparation, material handling, marking, nesting, cutting,
bending, and cleaning remaining plates.
f) Activities at the sub-assembly and assembly stages include jig preparation activities, material handling, welding, and
fairing.
g) Activities at the erection stage include keel block levelling activities, material handling, fitting, deck levelling, welding,
installation of piping systems, blasting, painting, machinery and propulsion installations, electrical installations,
outfitting installations, cleaning sandblasting, cleaning in ship accommodation areas, and cleaning area building berth.
h) Activities at the launching stage include launch preparation activities, cleaning the ceremony area, and sea trials.
i) Activities in production support. Include supervision of the implementation of work by the chief of production,
supervision and recapitulation of the use of human clock, supervision of the implementation of Occupational Health,
Safety and Environment procedures, skills training for production staffs, an inspection of the quality of work results,
class classification of IACS & supervision, licensing of letters from the Ministry of Education and Culture, construction
insurance and delivery, handover, transportation, and ceremonies, the first annual docking and include annual class
surveys, paintings, fuel.
2.2.1. Classification of Costs into Activity Level
From the results of the identification of activities, several components of indirect costs are obtained in the process of
building a new building ship which is then classified into four levels as follows:
a) Unit-Level Activities. This activity repeatedly occurs for each unit of production and consumption, along with the
number of units produced.
b) Batch-Level Activities. This is a type of activity consumed by a product based on the number of product batches
produced and the activity that causes these costs to occur repeatedly every one batch (group).
c) Product-Level Activities. This is a type of activity consumed by the products produced by these activities. This activity
is carried out to support the production of each different product.
d) Facility-level activity. This is a type of activity consumed by the product based on the facilities enjoyed by the product.
This activity is related to units, batches and products.
2.2.2. Cost Driver Identification
After identifying the resources used in each activity and classifying these activities according to the classification of
their respective activity levels, the next step is to identify each resource's cost driver. The cost driver is used to allocate the
cost of the resource costs into activities that use these resources. This cost driver allocates variable costs and indirect costs
to production or output activities [26],
2.2.3. Homogeneous Cost Group Determination
The next step is to combine classified resources into a cost group so that activities in a cost center will have the same
task, type, level of activity and cost driver. The division of cost groups carried out among them is as shown in Table 2.
Table 2. The Division of Cost Group

No Division of Cost Group No Division of Cost Group
1 Indirect labor supervisor 7 Building & non-building maintenance
2 Indirect labor manager 8 Machine maintenance
3 Indirect labor field 9 Buildings & non buildings depreciation
4 Energy cost 10 Machine depreciation
5 Material cost 11 Quality development
6 Survey costs / official travel
2.2.4. Pool Rate Calculation and Indirect Costing
The pool rate calculation is done by dividing each activity trigger's total cost by the number of cost triggers for each
activity trigger. The results obtained from this pool rate calculation will later become the basis for calculating the indirect
costing, which is determined by the use of resources in each activity during shipbuilding by calculating the unit cost driver
multiplied by the group rate [27],
3. Results and Discussion
3.1. Comparison of Company Overhead Costs and Overhead Costs Based on Activity Based Costing Systems
The comparative cost of building a 2x1800 HP tugboat using the system applied by PT. DEF (existing) with an Activity
Based Costing System is shown in Table 3.
Table 3. Comparison of the Cost of Building Tugboats 2x1800 HP

Type of Cost Existing (IDR) ABC (IDR)
Direct Cost 47,319,587,103 47,631,813,879
Indirect Costs 4,731,958,710 3,432,920,043
Management and Administration 660,000,000 660,000,000
Income Tax (Article 23) 1,358,110,320 1,358,110,320
Total 67,905,516,013 67,905,516,013
The existing method results are IDR 52,051,545,814 with direct costs of IDR 47,319,587,103, indirect costs of IDR
4,731,958,710 for company management and administration fees of IDR 660,000,000, and the cost of income tax article 23
in the amount of 2% of the planned cost budget or of IDR 1,358,110,320 so that the difference between the planned cost
budget and development costs was IDR 3,835,859,879.
The calculation of the cost of building one ship using the activity-based costing system method for constructing a
2xl800HP tugboat is IDR 51,064,733,921. The direct cost is IDR 48,229,449,879, and indirect cost is IDR 3,432,920,043.
Management and company administration costs are IDR 660,000,000. The cost of income tax article 23 of 2% of the planned
cost budget is IDR 1,358,110,320. The difference between the planned cost budget and development costs is IDR
14,281,669,327.
From these results, the calculation of costs using the method of activity-based costing system results in calculating the
cost of goods manufactured, which is smaller than the calculation of costs using the method currently used by PT. DEF. The
decrease in the cost of production was due to a decrease in indirect costs in calculating costs. In determining the indirect
costs, PT. DEF performs calculations by determining the percentage of total raw material costs plus labor costs and general
expenses. Indirect costs to PT. DEF charges about 5-10% of the total cost of raw materials, direct labor costs and general
expenses to be allocated as indirect costs during the construction process.
PT. DEF has several considerations in determining the indirect costs to be charged, namely competitors of other
shipbuilding companies. With the method currently used by PT. DEF is obtained from the calculation of indirect costs of IDR
4,731,958,710. Meanwhile, the determination of indirect costs based on activity-based costing itself consists of 2 stages. The
first stage's procedure is to classify activities and determine indirect costs based on the resources used in the second stage.
In the imposition of indirect costs, the activity-based costing system uses a cost driver as the basis for charging in
determining indirect costs for shipbuilding. This method is in line with the explanation in SPAR associates' research entitled
Shipyard Cost Models Using Activity-Based Costing Method, which explains that activity-based costing can collect indirect
costs into several categories and then apply the respective results to products and services. This is because the traditional
accounting system does not have the flexibility to show a diverse set of costs and then apply them to the cost group for a
product and service in the shipbuilding industry. Activity-based costing can provide a more accurate cost description for
determining shipyard products and services' costs and prices by using various indirect costs and cost drivers [13],
Based on the activity-based costing method, it is found that the cost components that cause indirect costs include the
use of indirect materials such as the use of water for labor, the use of indirect production and non-production labor such as
managers and supervisors, maintenance of machines and facilities, and depreciation of machines and facilities.
3.2. Building Cost Comparison between Two Tugboats 2x1800 HP
The comparison of the cost of production for the construction of 2 tugboats using an activity-based costing system has
a different value if identified on each ship. So, in this case, of course, the cost composition of each ship will be different from
one another. The calculation of the production cost carried out on each ship can be seen in Table 4. The table describes a
building cost calculation result on each 2xl800HP tugboats using activity-based costing. The production cost on the first
tugboat using activity-based costing obtained a total of IDR 50,778,127,907 with a composition of direct costs of IDR
47,431,841,421 with a percentage of 93% and indirect costs of IDR 3,346,286,487 with a percentage of 7%.
Whereas on the second tugboat, the total cost of goods manufactured was IDR 49,406,854,819 with a composition of
direct costs of IDR 47,078,088,297 with a percentage of 93% and indirect costs of IDR 2,328,766,522 with a percentage of 4%.
There was a difference in the production cost between 2 ships built in 1 production group, which was carried out
simultaneously, where the production cost of the second tugboat decreased by IDR 1,371,273,088 or by 3%. From these
calculations, the composition of direct and indirect costs for each activity is also obtained.
Even though it was built with the same size, material, and time, there was a decrease in production cost in the second
tugboat production. The decrease in production cost was since the calculation of the costs carried out in building the second
tugboat could not be done by equalizing the cost of production for the first tugboat due to several activities simultaneously
for the two ships, as shown in Table 5.
Costs incurred in these activities cannot be calculated and charged back to the second ship's construction because the
activity is intended for both vessels. For example, in the inquiry process, where costs incurred from using this activity are
only charged to one ship. There is a cost-saving on the production cost for constructing the second tugboat 2x1800 HP.
Besides, there are direct and indirect cost calculations for several activities during the shipbuilding process, calculated
according to the shipbuilding needs on the first and second ships, including the following activities, as shown in Table 6.
Table 4. Comparison of the Cost of Building 2 Tugboats 2x1800HP

Type of Cost Tugboat 1 (IDR) Tugboat 2 (IDR)
Direct Cost 47,431,841,421 47,078,088,297
Indirect Costs 3,346,286,487 2,328,766,522
Total Cost 50,778,127,907 49,406,854,819
Table 5, Activities Carried Out Simultaneously on The Production of 2 Tugboats

1 Inquiry 11 Create job order
2 Short specification pricing planning 12 Create building procedures
3 Negotiation 13 Outfitting codding
4 Create and signing of contract 14 Human Clock estimation
5 Working drawing/shop drawing 15 Procurement of raw material
6 Finished drawing 16 Procurement of sub-contractor
7 Key plan drawing 17 Negotiating of raw material
8 Production drawing 18 Make purchase order material
9 Man power planning 19 Nesting
10 Create schedules
Table 6. Activities with Direct and Indirect Costs on The Production of 2 Tugboats
1 Basic design 25 Material handling
2 Ship model / model 1:50 scale 26 Fitting
3 Inspection of the quality of raw materials 27 Deck leveling
4 Placement of raw materials in 28 Welding
warehouses and workshops
5 Inventory control of raw materials 29 Piping system work
6 Material handling 30 Blasting
7 Straightening of raw material 31 Painting
8 Blasting raw material 32 Machinery & propulsion installations
9 Primer coating 33 Electrical installation
10 Provision of slut / pillar buffer blocks 34 Installation outfitting
11 Cleaning the location before keel laying 35 Cleaning sand blasting
12 Cleaning the remaining blasting sand 36 Cleaning the boat accommodation area
13 Preparation of the jig 37 Cleaning area building berth
14 Material handling 38 Launching
15 Marking 39 Cleaning the ceremony area
16 Nesting 40 Sea trial
17 Cutting 41 Supervision of work implementation
18 Bending 42 Supervision and recapitulation of the use of Job order
19 Cleaning the rest of the plate 43 Supervision of the implementation of OHS procedures
20 Preparation of jig 44 Skills training
21 Material handling 45 Inspection of the quality of work
22 Welding 46 IACS Classification 8: Supervision
23 Fairing 47 Licensing for letters
24 Keel block leveling
4. Conclusion
Based on the results of research and discussion conducted by the authors at PT. DEF, the following conclusions can be
drawn to answer the objectives of the research. Calculation of indirect costs at PT. DEF charges about 5-10% of the total cost
of raw materials, direct labor costs, and general expenses allocated as indirect costs for constructing the first and the second
tugboats occur during the construction process or around IDR 4,731,958,710.
From the identification results, 12 groups trigger activities that cause indirect costs, including indirect labor for the
supervisor, manager, and field, material costs, energy costs, official travel costs, maintenance of production facilities,
maintenance of the building and non-building facilities, depreciation of production facilities, and depreciation of building
and non-building facilities.
Based on an activity-based costing system, the percentage of direct costs for the first tugboat is 93% of the construction
cost or IDR 47,431,841,421. The percentage of indirect costs obtained is 7% of the construction cost or IDR 3,346,286,487. For
the construction of the second tugboat, the percentage of direct costs is 95% of the construction cost or IDR 47,078,088,297.
The percentage of indirect costs is 5% of the construction cost or IDR 2,328,766,522, with the difference in costs between the
construction of the first and second tugboat is 4% or IDR 1,955,757,610. This difference is due to several activities carried out
simultaneously for the two tugboats.
Acknowledgements
The authors would like to thank the parties who helped complete this research, namely one of the shipyards in
Surabaya, who have been willing to provide the data and other parties who helped complete this research, which the authors
cannot mention one by one.
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 Su an Imam Wahidi, Vialdo Muhammad Virmansyah,

Comparative Analysis of Taper and Taperless Blade Design

Material Effectiveness Model for the Construction of

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Experimental Investigation of Bow Slamming on a Ship: The

 Suandar Baso, Andi Nadia Himaya, Faizal Arya Samman,

Study on Implementation of Activity-Based Costing (ABC) System H)

Sufian Imam Wahidi1ÿ, Vialdo Muhammad Virmansyah1), Triwilaswandio Wuruk Pribadi11

Article Info Abstract

2.1. Existing Condition of Ship Building Financing

Table 1. Contract Value and Price of Tugboat Ship Building 2x1800 HP

2.2. Indirect Cost Calculation Using Activity Based Costing Method

2.2.1. Classification of Costs into Activity Level

2.2.2. Cost Driver Identification

2.2.3. Homogeneous Cost Group Determination

Table 2. The Division of Cost Group

2.2.4. Pool Rate Calculation and Indirect Costing

3. Results and Discussion

Table 3. Comparison of the Cost of Building Tugboats 2x1800 HP

3.2. Building Cost Comparison between Two Tugboats 2x1800 HP

Table 4. Comparison of the Cost of Building 2 Tugboats 2x1800HP

Table 5, Activities Carried Out Simultaneously on The Production of 2 Tugboats

[1] Kementrian Perindustrian, “Siaran Pers, 10 Februari 2020”. [Online], Available:

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Vol 18, No 1 (2021): February

Study on Implementation of Activity-Based Costing (ABC)

 Su an Imam Wahidi, Vialdo Muhammad Virmansyah,

Comparative Analysis of Taper and Taperless Blade Design

Material Effectiveness Model for the Construction of

 Bagiyo Suwasono, Mochammad Rizky Darmawan, Intan

Strength Analysis and Repair Strategy of Aged Steel Jetty

 Raditya Danu Riyanto, Nur Syahroni, Yeyes Mulyadi

Transmission Coef cient Analysis of Notched Shape

 Asfarur Ridlwan, Haryo Dwito Armono, Shade Rahmawati,

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Experimental Investigation of Bow Slamming on a Ship: The

 Suandar Baso, Andi Nadia Himaya, Faizal Arya Samman,

Study on Implementation of Activity-Based Costing (ABC) System H)

Sufian Imam Wahidi1ÿ, Vialdo Muhammad Virmansyah1), Triwilaswandio Wuruk Pribadi11

Article Info Abstract

2.1. Existing Condition of Ship Building Financing

Table 1. Contract Value and Price of Tugboat Ship Building 2x1800 HP

2.2. Indirect Cost Calculation Using Activity Based Costing Method