Pencatatan biaya operasional : studi perbandingan metode manual dan accurate pada Unit Kapal PT jembatan Nusantara

Abstract

Abstrak

Dalam dunia usaha yang semakin kompetitif, efisiensi dan akurasi dalam pencatatan keuangan menjadi aspek yang sangat krusial, khususnya dalam industri transportasi laut. PT. Jembatan Nusantara melakukan pencatatan biaya operasional kapal masih dilakukan secara manual pada beberapa unit. Kegiatan pengabdian ini dilakukan dengan metode survey awal prosedur pelaksanaan magang, yaitu observasi, wawancara, dokumentasi dan penrapan aplikasi, dan evaluasi hasi. Berdasarkan hasil pengabdian yang dilakukan di PT. Jembatan Nusantara, dapat disimpulkan bahwa terdapat perbedaan signifikan antara pencatatan biaya operasional kapal secara manual dan Accurate. Metode manual kelemahannya yaitu kecepatan pencatatan, kesalahan input, membutuhkan waktu yang lama dalam penyusunan laporan, serta menyulitkan proses audit dan monitoring data. Sementara Accurate memberikan keunggulan lebih efisiensi pencatatan, akurasi data, dan kecepatan penyusunan laporan. Accurate memungkinkan integrasi data secara otomatis dan real-time, sehingga sangat mendukung pengambilan keputusan manajerial yang cepat dan tepat. Namun demikian, efektivitas penggunaan accurate ini masih tergantung pada pemahaman pengguna dan kesiapan infrastruktur perusahaan.

Kata kunci: Pencatatan manual; accurate; biaya operasional.

Abstract

In an increasingly competitive business world, efficiency and accuracy in financial recording are very crucial aspects, especially in the maritime transportation industry. PT. Jembatan Nusantara records ship operational costs and is still done manually on several units. This service activity is carried out using the initial survey method of internship implementation procedures, namely observation, interviews, documentation and application implementation, and evaluation of results. Based on the results of service carried out at PT. Jembatan Nusantara, it can be concluded that there is a significant difference between manual and accurate recording of ship operational costs. The weaknesses of the manual method are the speed of recording, input errors, requiring a long time to prepare reports, and making the audit and data monitoring process difficult. Meanwhile, Accurate provides the advantage of greater recording efficiency, data accuracy and speed of report preparation. Accurate allows data integration automatically and in real-time, thus greatly supporting fast and precise managerial decision making. However, the effectiveness of this accurate use still depends on user understanding and the readiness of the company's infrastructure.

Keywords: manual recording; accurate; operating ecpenses