ANALISA MATERIAL SAMPAH BIOMASSA TOSS BATALYON ARMED 7 BEKASI MENGGUNAKAN METODE ACTIVITY BASED COSTING (TA 16.16.21.66)

Pratama, Dima and Sihombing, Tulus Martua and Lestiani, Melia Eka (2021) ANALISA MATERIAL SAMPAH BIOMASSA TOSS BATALYON ARMED 7 BEKASI MENGGUNAKAN METODE ACTIVITY BASED COSTING (TA 16.16.21.66). Diploma thesis, STIMLOG INDONESIA.

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Abstract

vii STIMLOG Indonesia ABSTRAK Sampah merupakan masalah besar yang dialami Indonesia, dengan tingkatan keseriusan yang tinggi. Permasalahan tersebut terkait dengan jumlah sampah yang terus bertambah setiap harinya dan lahan yang kurang untuk TPA, sehingga menimbulkan masalah lainnya. Apalagi didukung dengan data dari KLHK Tahun 2017 jenis sampah yang paling tinggi dipegang oleh sampah organik/biomassa. Dalam mengatasi masalah ini, telah banyak metode pengolahan sampah disumbernya seperti TPS 3R, Komposting, dan black soldier fly (BSF). Namun metode-metode tersebut masih memiliki kekurangan. Maka dari itu berdasarkan regulasi pemerintah, muncul metode baru dengan konsep pengelolaan dan pengolahan sampah berbasis komunitas (TOSS) salah satunya berada di Batalyon Artileri Medan 7 Bekasi dalam mengolah sampah menjadi produk bernilai yaitu pelet energi. Dengan pelaku rantai pasoknya meliputi Dharmapertiwi, masyarakat Armed 7 Bekasi, dan unit TOSS Armed itu sendiri. Permasalahan sampah juga berkenaan dengan biaya pengolahannya, dimana pengeluarannya memakan biaya yang besar. Dalam mengolah sampah menjadi produk benilai, dibutuhkan aktivitas yang bernilai serta perhitungan biaya berdasarkan aktivitas. Penelitian ini dilakukan untuk melihat alur proses TOSS Armed 7 Bekasi dari sisi value chain serta efisiensi biaya dari alur proses TOSS Armed 7 Bekasi. Metode yang digunakan dalam penelitian ini yaitu value chain dan activity based costing. Hasil dari penelitian ini yaitu value chain pada alur proses TOSS memiliki persamaan dengan metode TPS 3R, komposting, dan BSF dalam aktivitas inbound logistic, marketing & Sales, human resource management, procurement dan infrastructure. Sedangkan perbedaan terletak pada kegiatan operasinya, service, dan teknologi yang dipakai. Berdasarkan hasil perhitungan activity based costing, biaya operasional yang dikeluarkan lebih besar daripada perhitungan tanpa activity based costing yang menandakan belum efisien. Namun, proses produksi TOSS Armed masih tetap berjalan atau aktivitasnya tidak terganggu. Dan biaya operasional yang dihasilkan dari activity based costing, masih lebih hemat dari biaya layanan pengolahan sampah yang berasal dari APBN. Kata Kunci: Sampah, Metode Pengolahan Sampah, TOSS, Value Chain, Activity Based Costing viii STIMLOG Indonesia ABSTRACT Waste is a big problem experienced by Indonesia, with a high degree of seriousness. The problem is related to the growing amount of waste every day and less land for landfill, thus causing other problems. Moreover, supported by data from KLHK Year 2017 the highest type of waste is held by organic waste. In solving this problem, there have been many methods of processing waste sourced such as TPS 3R, Composting, and black soldier fly (BSF). But the method still has its drawbacks. Therefore, based on government regulation, emerging new methods with the concept of community�based waste management and processing (TOSS) one of which is in the 7th Medan Artillery Battalion Bekasi in processing waste into valuable products namely energy pellets. With its supply chain actors include Dharmapertiwi, the Community Armed 7 Bekasi, and the TOSS Armed unit itself. The problem of waste is also related to the cost of processing, where the expenditure costs a lot. In processing waste into valued products, it takes valuable activities and cost calculations based on activities. This research was conducted to see the flow of the TOSS Armed 7 Bekasi process in terms of value chain as well as the cost efficiency of the TOSS Armed 7 Bekasi process flow. The methods used in this research are value chain and activity based costing. The result of this research is value chain in toss process flow has similarity with TPS 3R method, composting, and BSF in inbound logistic activities, marketing & Sales, human resource management, procurement, and infrastructure. While the difference lies in its operating activities, service, and the technology used. Based on the results of activity-based costing calculations, operational costs incurred are greater than the calculation without activity-based costing that indicates it is not efficient. However, the production process of TOSS Armed is still running or the activities are not disrupted. And operational costs resulting from activity-based costing, still more efficient than the cost of waste processing services derived from the State Budget. Keywords: Waste, Waste Processing Method, TOSS, Value Chain, Activity Based Costing

Item Type:	Thesis (Diploma)
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Depositing User:	Unnamed user with email [email protected]
Date Deposited:	02 Mar 2022 06:37
Last Modified:	02 Mar 2022 06:37
URI:	http://eprint.ulbi.ac.id/id/eprint/141

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