Analisis Biaya Transaksi Di Terminal Peti Kemas Pelabuhan Jambi

Indonesia adalah negara kepulauan yang membutuhkan konektivitas antar pulau melalui pelabuhan. Jambi adalah salah satu provinsi di Indonesia yang memiliki lokasi strategis di muara Selat Malaka, tetapi pelabuhan di provinsi Jambi belum menjadi pilihan utama pelaku bisnis untuk melakukan proses bongkar muat. Dalam berbagai penelitian, biaya merupakan salah satu konstrain pelaku usaha dalam menentukan pelabuhan yang digunakan untuk melakukan bongkar-muat barang. analisis biaya transaksi dirasa perlu dilakukan untuk bisa menentukan besaran biaya yang berlaku di pelabuhan Jambi sehingga dapat dilakukan analisis lanjutan untuk mengefisiensikan biaya di pelabuhan provinsi Jambi. Metode yang digunakan dalam penelitian ini dengan menggunakan analisis biaya transaksi. Hasil analisis biaya transaksi ditemukan bahwa biaya transaksi masih merupakan komponen tertinggi dengan rasio 0,78 untuk kapal domestik dan 0,69 untuk kapal asing. Tingginya biaya transasksi ini telah mengakibatkan turunnya kunjungan kapal di pelabuhan Jambi dengan signifikan.Transaction Cost Analisys In The Container Terminal in Port of Jambi; Indonesia is an archipelago that requires inter-island connectivity through ports. Jambi is one of the provinces in Indonesia which has a strategic location in the estuary of the Malacca Strait, but the port in the province of Jambi has not been the main choice for business people to carry out the loading and unloading process. In various studies, cost was one of the constraints of business actors in determining the port used for loading and unloading goods. transaction cost analysis was deemed necessary to be able to determine the amount of costs that apply at the port of Jambi so that further analysis can be done to make costs efficient at the port of the province of Jambi. The method in this research used transaction cost analysis. Transaction cost analysis results found that transaction costs are still the highest component with a ratio of 0.78 for domestic vessels and 0.69 for foreign vessels. The high cost of this transaction has resulted in a significant decline in ship visits at the port of Jambi.

The transaction cost analysis and future development of the “blockchain + audit” industry—— based on the analytic hierarchy model and the perspective of industry life cycle

The rise of “blockchain +” has a great impact on all fields and even the whole social and economic situation, and is no exception to the audit work. Blockchain has the characteristics of non-tampering, timestamp, grid consensus and so on, which is in line with the requirements of the audit work to pursue efficiency and effect. Under such a development background, the “blockchain+audit” industry arises from this. The integration of blockchain into audit engagements, in turn, changes the proportion of audit transaction costs. Based on this background, the Analytic Hierarchy Process (AHP) is used to analyze the transaction cost of audit. In view of the problems found in the current transaction cost analysis of “blockchain+audit”, combined with the research on the future development trend based on the theory of technological innovation and industry life cycle, this paper puts forward some suggestions to effectively control the audit cost and improve the audit efficiency. The aim is to provide a practical reference basis for the better application of blockchain technology in auditing.