ANALISA BIAYA ARMADA MILIK SENDIRI DENGAN SEWA BERDASARKAN BIAYA OPERASIONAL KENDARAAN (BOK) (STUDI KASUS: PT POS INDONESIA PURWOKERTO BRANCH)

Abstract

PT Pos Indonesia operates branch offices in various regions, including one in the Banyumas Regency known as the Main Branch Office (KCU) Purwokerto. The logistics system implemented by KCU Purwokerto is closely related to transportation, inventory, and storage. KCU Purwokerto differentiates its shipments to the Branch Post Offices (KPC) into three routes: east, west, and intra-city, using a fleet of Daihatsu Grandmax vehicles. Currently, KCU Purwokerto conducts its deliveries from KCU to KPC through a vendor rental system, with yearly rental costs increasing, resulting in a decline in net profit each year. Therefore, this study aims to determine the operational costs of vehicles, identify the more cost-efficient option between self-owned vehicles and rental, and evaluate the investment feasibility of operating in the east, west, and intra-city routes. The study utilizes the Vehicle Operating Cost (VOC), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period methods. The data used consists of the shipment volume data for the year 2021, fleet rental costs incurred by the company, and supporting data for data processing. The annual fleet rental cost amounts to Rp 109,200,000, while the calculated VOC for the east, west, and intra-city routes is Rp 106,766,481, Rp 107,384,927, and Rp 100,285,833, respectively. It can be concluded that the VOC results for the east, west, and intra-city routes are lower than the rental costs. Based on the NPV calculations, the investments are deemed feasible as the NPV for the east, west, and intra-city routes are Rp 237,663,067 > 0, Rp 133,090,346 > 0, and Rp 158,582,118 > 0, respectively. Furthermore, the IRR results for the east, west, and intra-city routes are 63.04% > 10%, 41.34% > 10%, and 46.77% > 10%, respectively. Lastly, the Payback Period results indicate that the investment payback period for the east, west, and intra-city routes are 1.5 years, 2.2 years, and 1.99 years, respectively..