Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry, requiring high product quality. This matter requires the company to decide on proper budget planning not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-based costing systems identify resources in each department's activities to provide information about a product's cost. It collects indirect costs and allocates them to various products in proportion to the product volume. Therefore, activity-based costing can estimate the product costs and individual activity costs used in the production well. The first step is classifying activities, associating various costs with various activities, determining homogeneous cost groups, and determining group rates. The second step of this stage is the determination of overhead prices selected from each cost group. This research compares indirect costs to the construction of 2x1800 HP tugboat ships according to traditional cost accounting methods with the Activity-Based Costing System method. The first method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 IDR.

Process monitoring of ship production in Indonesia is currently still using conventional methods. Ship production has stages, preparation to the erection. Each of these stages has results that need to monitor and their progress recorded. Therefore, it is necessary to have a system that fasts, practical, and responsive monitoring directly in the work area for actual conditions; one solution is a QR-code technology-based system. The design steps are making the basic framework, diagram of the relationship between entities, prototype design, central page division. These systems are formed in a website called Ship Building Monitoring Process based on QR-code SBMQ. Technical analysis is carried out by making applications, managing system security, creating business processes and operational systems, implementing them with simulations and trials. The trial application of the SBMQ website determines the contribution of implementing the website monitoring process of ship production. The trial was accompanied by the distribution of questionnaires from samples of shipbuilding practitioners. The SBMQ ship production monitoring system can accelerate review, tracking, and report verification assessment with practitioners is 3.125 with a good category.

Good quality, the right turnaround time, and affordable service costs are three important points that must be paid attention to in repair shops offering their services. In determining the selling price of repair services, companies need accurate information about the cost of goods manufactured, which consists of direct costs and indirect costs. In general, the imposition of indirect costs to products uses a traditional cost accounting system so that costs distortions often occur. With the development of existing knowledge, companies must be able to increase their competitiveness and find alternative methods than traditional cost accounting systems. The activity based costing method developed and became a cost accounting method by assigning costs to activities based on the consumption / use of resources. First, activity identification is carried out based on existing business processes, both direct and supporting repair activities. Second, from the results of the identification of existing activities, identification of needs that trigger an activity that can be called an activity driver is carried out. After identifying the activity driver, the type of activity in the ship repair process is obtained which affects the high indirect cost expenditures. By using the activity based costing method, the indirect cost value on ship 1 is IDR 78,994,805, - and on ship 2 of IDR 57,890,169, -. These values are true values and can be traced to each activity through the use of resources. From these results it can be seen that the value of indirect costs when calculated by the activity based costing method produces a smaller value when compared to the existing method. On ship 1, using the activity based costing method, indirect costs decreased by 44% from the calculation of the existing conditions and on ship 2 decreased by 38% from the calculation of the existing conditions.

In the shipping industry, especially shipyards which are used for building and repairing ships, a lot of labor is required. Due to a lot of labor, of course, makes the salary component to be a fairly large cost component in the company. Nowadays, many shipyards have turned to outsourcing-based shipyards, to reduce indirect costs. However, other shipyards have not yet become outsourcing-based shipyards, so the number of workers is still relatively large. The high number of permanent workers in a company indicates the effectiveness and efficiency of the workforce in the company is still lacking, so that the company will experience losses because the workload received by each workforce does not match the salary received by the worker. The research was conducted using the Full-Time Equivalent (FTE) method, which the components required for this method are the effective working days in 1 year and the effective working time in 1 year. After the analysis was carried out, the percentage of reduction in labor remained at 55%, and the percentage reduction in indirect costs is 38%.

Ship condition survey is a survey conducted by an Owner Surveyor for reporting the actual condition of the ship and parts. Presently, the condition survey is still done manually that Owner Surveyor has to survey based on survey list which is published by the ship’s owner company. The survey result will be presented in the form of a report, which will be submitted to ship’s owner as consideration for doing repair and maintenance. The survey process which done presently is not effective and many Owner Surveyors have not sufficient knowledge and experience, and also the process of presenting a survey report which takes a long time. This project was implemented by built an android-based computer application that can assist an Owner Surveyor in the process of a condition survey. This application containes of survey list, survey review, updating survey, and several menus to facilitate Owner Surveyor in the condition survey. This application has been tested by a few respondents who have experience in surveying ships and who have an educational background of naval architecture and shipbuilding engineering. This test was done in the form of a questionnaire aimed to determine the respondents assessment of this application. From the results of the questionnaire could be concluded that the application is very useful in supporting ship condition survey.