EVALUASI PENGGUNAAN BIAYA TRANSPORTASI DALAM MEMINIMUMKAN BIAYA PENGIRIMAN CARTON BOX PADA PT. PINDODELI PULP AND PAPER MILLS 2 KARAWANG

Authors

  • Cinta Chantika Suryana Rachman Universitas Buana Perjuangan Karawang
  • Wanta Wanta Universitas Buana Perjuangan Karawang
  • Dwi Epty Hidayaty Universitas Buana Perjuangan Karawang

DOI:

https://doi.org/10.31959/jm.v14i2.3026

Abstract

Introduction: The development of technology, including transportation, continues rapidly, many companies are trying to survive and thrive in the midst of intense competition, especially in managing the cost of shipping goods. This study aims to evaluate the use of transportation costs in minimizing the cost of shipping carton boxes at PT Pindo Deli Pulp and Paper Mills 2 Karawang.

Methods: This study uses a quantitative descriptive method with mathematical model analysis calculating the average contract car transportation costs, to compare more efficient transportation costs, such as the use of contract car vehicles and delivery route optimization. The data used includes shipping cost reports and contract car usage for the period 2022 - 2024.

Results: The results show that the rental cost in 2024 is more effective than the rental cost in 2022 and 2023. The application of the contract car method has great potential to reduce shipping costs with route optimization and effective vehicle usage. The implication of this research is that companies need to optimize and ensure the use of leased vehicles is used properly.

Keywords: Financial Management, Shipping Cost, Contract Car Transportation Cost Efficiency

Downloads

Published

2025-06-16

Issue

Vol. 14 No. 2 (2025)

Section

Articles

License

Copyright (c) 2025 Cinta Chantika Suryana Rachman, Wanta, Dwi Epty Hidayaty

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.