MANAJEMEN E-SUPPLY CHAIN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA HOME INDUSTRI BANDENG DI KOTA SEMARANG
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Published:
Apr 18, 2022
Keywords:
Supply Chain Management, Biaya Aktivitas, Home Industri, Optimasi Margin Laba
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Abstract
Supply chain management merupakan aplikasi pengaturan proses aliran material rantai pasokan dari hulu ke hilir. Dalam penerapannya supply chain menggunakan perhitungan activity based costing, sedangkan untuk memonitor kinerja supply chain menggunakan web electronic. Web electronic digunakan untuk menginput semua aliran data yang terlibat dalam supply chain sedangkan perhitungan activity based costing digunakan untuk menghitung jumlah biaya kebutuhan dan jumlah biaya penjualan pada home industri bandeng presto untuk mengetahui optimasi margin laba. Menurut UU No. 22 Tahun 2008 tentang usaha mikro, kecil, menengah bahwa home Industri bandeng presto di Kota Semarang merupakan kategori usaha menengah karena mempunyai modal usaha selama satu tahun sebesar Rp 5.660.556.000,00 dan memiliki hasil penjualan tahunan sebesar Rp 6.300.000.000,00. Maka dari data input menunjukan bahwa hasil penelitian usaha home industri bandeng dalam memperoleh optimasi margin laba selama 30 hari sebesar Rp 211.102.000,00.
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References
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Wen-Hsien Tsai., Computers ind. Engng., “Activity-Based Costing Model For Joint Products”, Vol.31, No.3/4,1996, 725-729.
Baykasoglu, A., and Kaplanoglu, V., 2008, Application of activity-based costing to a land transportation company: a case study, International Journal Economics 116:308-324.
Birgit, H., Zucchella, A., Paola, C., and Giovanni, N.D., 2011, International strategy and performance-Clustering strategic types of SME, International Business 21(3): 369-382.
Carter, W.K., and Usry, M.F., Akuntansi Biaya 13th edition, Jakarta: Salemba 4 publisher, 2004.
Carles, S., 2012, A Supply Chain Planning for Small and Medium Enterprise, Procedia Economics and Finance 4(1):384-389.
Gunasekaran, A., Patel, C., McGaughey, R.E., 2004, A framework for supply chain performance measurement, International Journal of Production Economics 87,333-347.
Gunasekaran, A., and Ngai, E.W.T., 2004, Information systems in supply chain integration and management, European Journal. 159(2):269-295.
Hans, E., Gerdin, J., Management Accounting Research, 2008, Transferring knowledge across sub-genres of the ABC implementation literature, 19(1): 149-162
Hatice Çalıpınar, 2007., “A Theoretical Model Proposal in Supply Chain Management for Turkish SMEs”, Problems and Perspectives in Management, Vol.5, No.2.
Inda, S., Bakar, A.H.A., Rohaizat B., Rosman Md.Y., 2012, The Study of Supply Chain Management Strategy and Practices on Supply Chain Performance. The International Conference on Asia Pacific Business Innovation & Technology Management 40(1):225-233.
Jian Cai, Xiangdong Liu, Zhihui Xiao, Jin Liu Jian Cai, Xiangdong Liu, Zhihui Xiao, Jin Liu, 2009, Improving supply chain performance management: A systematic approach to analyzing iterative KPI accomplishmen, Decision Support Systems 46 (3):512-521.
Khan, M.Z, Al-Mushayt, O., Alam, J., Ahmad J., Februari 5th, Intelligent Supply Chain Management, J. Software Engineering & Applicatons, 2010, 3:404-408.
Levy, M., Powell, P., 2000, Journal of Strategic Information Systems, Information systems strategy for small and medium sized enterprises: an organisational perspective 9(1):63-84.
Lin, B., Cole, J.C., Shreveport, E., Shreveport, P., Su, R.K, 2001, Supply chain costing: an activity-based perspective, International Journal of Physical Distribution and Logistics Management 31,702-713.
Lin, C.Y., 1998, “Success Factors of Small-and-Medium-Sized Entreprises in Taiwan : An Analysis of Cases”, Journal of Small Business Management, Vol. 36, No.4, 43-65.
Majid A., Shahab S., 2012, Information Systems of Supply Chain Management in SMEs: Sustainable Approach, IRACST-International Journal of Research in Management & Technology (IJRMT), Vol. 2, No. 5.
Mirasol, F., March 30 and April 5, 2009, Supply Chain Survival, ICIS Chemical Business, ABI/INFORM Research, 8 (1).
Mulhim, imam, 2013, Aplikasi Mini Market dengan PHP & MySql, Maxicom.
Richard, J. A., Wisner. J. D., 2005, Journal of Business Venturing, Small business and supply chain management: is there a fit? 20(4):403-436.
Sreerag R.S., Regi Kumar V., 2013, A Hybrid Framework Model For Indian Supply Chain Coordinationmechanism Using Fuzzy Logic, International Journal of Innovative Research in Science, Engineering and Technology, Vol. 2, No. 1.
Stadtler, H., 2005, Supply chain management and advanced planning-basics, overview and challenges, European Journal of Operational Research 163(2):575-588.
Sunil, C., & Meindl, P., 2007, Supply Chain Management Strategy, Planning & Operations third edition, New Jersey, Person education, Inc.
Thoo, A.Chin, Bakar, A.H.A., Rasli. A., and Rohaizat B., 2012, Adoption of supply chain management in SMEs. International Congress on Interdisciplinary Business and Social Science 65(1):614-619.
Vincent G., 2013, all in one 150 key performance indicators, Tri-Al-Bros Publishing.
Whickera, L., Bernonb, M., Templarb, S., Menab, C., 2009, Understanding there lationships between time and cost to improve supply chain performance, Int.J.Production Economics 121 (4) 641-650.
Wen-Hsien Tsai., Computers ind. Engng., “Activity-Based Costing Model For Joint Products”, Vol.31, No.3/4,1996, 725-729.