Analisis proses final disbursement account dan strategi penyelesaiannya pada perusahaan keagenan kapal (Studi kasus PT Forecastle Indonesia Cabang Merak)
Politeknik Pelayaran Banten
DOI:
https://doi.org/10.62391/ejmi.v7i2.168Final Disbursement Account (FDA) merupakan instrumen penting dalam keagenan kapal yang berfungsi sebagai dasar penagihan seluruh biaya aktual pelayanan kapal kepada ship owner. Ketidaktepatan penyusunan FDA dapat berdampak pada keterlambatan penagihan, meningkatnya piutang, serta terganggunya arus kas perusahaan keagenan. Penelitian ini bertujuan untuk menganalisis proses penyusunan Final Disbursement Account serta mengidentifikasi strategi penyelesaian terhadap kendala yang dihadapi pada perusahaan keagenan kapal. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus di PT Forecastle Indonesia Cabang Merak. Teknik pengumpulan data dilakukan melalui observasi lapangan, wawancara dengan pihak terkait, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa proses penyusunan FDA diawali dengan penyusunan Estimated Port Disbursement Account (EPDA), pengajuan payment request, pengumpulan bukti pengeluaran, penyusunan settlement, hingga penerbitan FDA. Kendala utama yang ditemukan meliputi keterlambatan penerbitan invoice biaya kepelabuhanan, ketidaklengkapan dokumen pendukung, keterbatasan sumber daya manusia, serta kurangnya standar operasional yang terintegrasi. Strategi penyelesaian yang dilakukan meliputi percepatan koordinasi dengan instansi terkait, penguatan sistem pengendalian dokumen, peningkatan kompetensi sumber daya manusia, serta penyusunan Standar Operasional Prosedur (SOP) penyusunan FDA. Penelitian ini diharapkan dapat memberikan kontribusi praktis dalam meningkatkan efisiensi pengelolaan FDA dan pengendalian keuangan pada perusahaan keagenan kapal.
Final Disbursement Account (FDA) is a crucial instrument in shipping agency operations as it serves as the basis for billing all actual vessel service costs to the ship owner. Inaccurate preparation of the FDA may result in billing delays, increased receivables, and disruptions to the financial cash flow of shipping agencies. This study aims to analyze the process of preparing the Final Disbursement Account and to identify resolution strategies for the obstacles encountered in shipping agency operations. The research employs a qualitative method with a case study approach conducted at PT Forecastle Indonesia Merak Branch. Data were collected through field observations, interviews with relevant stakeholders, and document analysis. The findings indicate that the FDA preparation process begins with the formulation of the Estimated Port Disbursement Account (EPDA), followed by the submission of payment requests, collection of expenditure evidence, settlement preparation, and the issuance of the FDA. The main obstacles identified include delays in the issuance of port service invoices, incomplete supporting documents, limited human resources, and the absence of integrated standard operating procedures. Resolution strategies implemented involve strengthening coordination with related institutions, improving document control systems, enhancing human resource competencies, and developing a Standard Operating Procedure (SOP) for FDA preparation. This study is expected to provide practical contributions to improving the efficiency of FDA management and financial control in shipping agency companies.
Keywords: Final disbursement account keagenan kapal pengendalian keuangan proses operasional studi kasus
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