Jurnal Akuntan Publik
Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik

Prosedur Clearance In dan Clearance Out TugBoat – Tongkang PT. Patria Maritime Lines Oleh PT. Barito Samudra Sejahtera Cabang Banjarmasin

Laily Nurfiana Wardhani (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Nurul Azizah (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
24 Jun 2023

Abstract

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.

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Journal Info

Abbrev

jap-widyakarya

Publisher

Subject

Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum ...