Prasetyawati, Dian
(2019)
PENERAPAN VOYAGE ACCOUNT BERDASARKAN NOON REPORT KAPAL
PT.XX.
Jurnal Midship, 2 (1).
pp. 31-37.
ISSN 2622-7592
Abstract
In recent years, the economy tends to decline in all sectors, not excluding the shipping business sector. Seeing the weakening of the business, it takes a precise calculation to minimize the company's losses, especially for calculating income as a reference for monitoring the operation of the ship in a shipping company. Therefore, we need a tool or format for the calculation of each trip the ship, in order to evaluate the suitability of the vessel charter rates to the costs incurred, ie using a format of Voyage Account. The format of Voyage Accounts can be organized by Noon Report of the ships that can be used to determine in detail the ship's operational income every trip or voyage. The format has been developed and applied to the study of the application of Voyage Account by Noon Report . Calculation and analysis using Voyage Account with operational condition MV. Srikandi Indonesia4 september until 31 October 2016 for 4 trip obtained a net profit Rp. 904. 187. 234,-. The result proved that by using the format of Voyage Account has been prepared, the calculation of vessel operating income can be described clearly, both components of income and component costs.
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