MANAJEMEN E-SUPPLY CHAIN DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA HOME INDUSTRI BANDENG DI KOTA SEMARANG

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Muhammad Habibi

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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