Minimizing Deductible Costs in Container Damage Claims to Control the Operational Reserve Budget: A Case Study of a State-Owned Cargo Handling Company
Abstract
Managing deductible costs in container damage claims is a critical issue in maintaining the stability of a stevedoring company’s operational budget. This study aims to analyze strategies for controlling deductible costs through the integration of risk management, accounting information systems, and internal controls. Data were collected through in-depth interviews, observations, and documentation at PT Terminal Petikemas Surabaya, and then analyzed using the Miles and Huberman interactive model. The results indicate that deductible costs cannot be directly reduced because they are fixed, but they can be controlled by reducing the frequency of recurring minor claims. The lack of integration among risk, information, and control systems is the primary cause of cost inefficiency. Therefore, controlling deductible costs requires a systemic, integration-based approach to enhance operational efficiency and maintain the company’s financial stability.
Downloads
References
Alshaiti, H. (2023). Influences of Internal Control on Enterprise Performance : Does an Information System Make a Difference ? Turnbull 1999.
Asril, N. (2013). EFFORTS TO INCREASE PRODUCTION ASSESSMENT STEVEDORING IN PORT PANTOLOAN IN ANTICIPATION TO SUPPRESS THE OLD SHIP IN BERTH. 25, 328–336.
Bracci, E., Mouhcine, T., Rana, T. and Wickramasinghe, D. (2022). Risk Management and Management Accounting Control Systems within Public Sector Organizations: A Systematic Literature Review. 42(April 2021), 395–402. https://doi.org/10.1080/09540962.2021.1963071
Bücher, A., & Rosenstock, A. (2024). Combined modelling of micro-level outstanding claim counts and individual claim frequencies in non-life insurance. European Actuarial Journal, 14(2), 623–655. https://doi.org/10.1007/s13385-024-00383-7
Budiyanto, M. A., & Fernanda, H. (2020). Risk Assessment of Work Accident in Container Terminals Using the Fault Tree Analysis Method. Journal of Marine Scine and Engineering, 8(466). https://doi.org/doi:10.3390/jmse8060466
Carlos, A., Rajeev, Y., & Oyadomari, C. T. (2023). Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision- Making Performance : An Exploratory Study Based on North American and South American Firms. 24(June), 199–218. https://doi.org/10.1007/s40171-022-00334-9
Chen, H., Wang, S., & Yang, D. (2025). COSO-Based Internal Control and Comprehensive Enterprise Risk Management : Institutional Background and Research Evidence from China. 1–14.
Fan, Y., Schwartz, F., Voß, S., & Woodruff, D. L. (2023). Catastrophe insurance and flexible planning for supply chain disruption management : a stochastic simulation case study Catastrophe insurance and flexible planning for supply chain disruption management : a stochastic simulation case study. https://doi.org/10.1080/00207543.2023.2176179
Gleißner, W., & Berger, T. B. (2024). Enterprise Risk Management : Improving Embedded Risk Management and Risk Governance. 2016.
Gözde Yanginlar. (2023). THE EFFECT OF SUPPLY CHAIN RISK MANAGEMENT ON LOGISTICS PERFORMANCE AND INNOVATION PERFORMANCE Gözde Yanginlar A , Mustafa Emre Civelek B , Emre Gülçür C Article history : Keywords : Supply Chain Risk Management ; Innovation Performance ; The Effect of Su. 1–22.
Hall, J. W. (2022). Ports ’ criticality in international trade and global supply-chains. 1–13. https://doi.org/10.1038/s41467-022-32070-0
Hans U. Schulz. (n.d.). Port of Manzanillo : Climate Risk Management. EXECUTIVE SUMMARY.
Hlali, A. (2020). Theoretical highlights in container port logistics systems. 181–191. https://doi.org/10.21463/jmic.2020.09.2.13
Hoffmann, N., & Stahlbock, R. (2020). A decision model on the repair and maintenance of shipping containers. Journal of Shipping and Trade, 5(22). https://doi.org/doi.org/10.1186/s41072-020-00070-2
Id, A. M., Nyawira, L., Id, B. T., Id, R. G. N., Munywoki, J., Hanson, K., Mulwa, A., Molyneux, S., Maina, I., Id, C. N., Jemutai, J., & Barasa, E. (2023). Budget monitoring , accountability practices and their influence on the efficiency of county health systems in Kenya. PLOS GLOBAL PUBLIC HEALTH, 1–21. https://doi.org/10.1371/journal.pgph.0001908
Ispas, L., & Mironeasa, C. (2023). Risk-Based Approach in the Implementation of Integrated Management Systems : A Systematic Literature Review. 1–22.
Kim, J., Kim, T., Son, K., Bae, J., Son, S., Kim, T., Son, K., Bae, J., Son, S., Kim, J., Kim, T., & Son, K. (2019). A quantitative risk assessment development using risk indicators for predicting economic damages in construction sites of South Korea predicting economic damages in construction sites of South Korea. Journal of Asian Architecture and Building Engineering, 18(5), 472–478. https://doi.org/10.1080/13467581.2019.1681274
Kołacz, M. K., Storms, K., Sys, C., & Verheyen, W. (2024). Economic and legal impacts of delayed containers. Journal of Shipping and Trade. https://doi.org/10.1186/s41072-024-00185-w
Kurt, I., Aymelek, M., Boulougouris, E., & Turan, O. (n.d.). Operational Cost Analysis for a Container Shipping Network Integrated with Offshore Container Port System : A Case Study on the West Coast of North America.
Liang, L. Y., & Yubin, Z. (2025). The Impacts of Digital Transformation on Firm Performance : A Case Study of Tesla Business Model. XII(2321). https://doi.org/10.51244/IJRSI
Plessis, F., Goedhals-gerber, L., Eeden, J. Van, Sciences, M., Africa, S., Africa, S., Plessis, F., Plessis, D., & Eeden, V. (2023). Trends in weather-related marine cargo insurance claims : A South African perspective. 1–12.
Prastowo, D. (2023). ANALISIS PENGARUH PENGGUNAAN ASURANSI CONTRACTOR ALL RISK, BUNGA BANK, DAN BAGI HASIL TERHADAP PENGALIHAN POTENSI RISIKO PADA PROYEK KONSTRUKSI. 4(10), 1613–1627.
Wang, C.-N.; Nguyen, N.-A.-T.; Fu, H.-P.; Hsu, H.-P.; Dang, T.-T. (2021). Efficiency Assessment of Seaport Terminal Operators Using DEA Malmquist and Epsilon-Based Measure Models. 10(48). https://doi.org/doi.org/10.3390/axioms 10020048
Xiaohui, Z. (2022). The optimization countermeasure analysis of the cost control problem of small and medium-sized enterprises in the new era. 4(14), 112–115. https://doi.org/10.25236/AJBM.2022.041418
Yao, Y., Kaewtip, S., Panyadee, C., & Techatunminasakul, S. (2025). Research on the Impact of Internal Control on Enterprise Growth : Based on the Empirical Analysis of Equipment Manufacturing Listed Enterprises in. 5(6), 415–430.
Yuwono, M.A Rachmawati, D. (2025). Assessing Fraud Risk Management
Copyright (c) 2026 Prisma Rohman Wardana, Driana Leniwati, Nazaruddin Malik
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
