摘要：Currently, the fishery sector in Indonesia has become one of the potential and growing sectors. This study aims to compare the current condition of aquaculture fish supply chain and sea catchment fish supply chain and to analyze the logistics cost structure for both supply chains using Activity Based Costing. Convenience and snowball sampling were employed as the methodology, while data collection through in-depth interview on 133 respondents was undertaken in the Klaten region, Sleman region and coastal area of Java island, Indonesia. The difference on the dominant logistics cost of both supply chain indicates that different characteristics of fish may possibly result different logistics cost structure. The procurement cost dominates more than 70% of total logistics cost in the aquaculture supply chain, meanwhile transportation cost (43.57%) is accounted for the highest portion in the sea catchment fish. Thus, the efficient supply chain should be encouraged to control the logistics cost and enhance the profit margin. The economics of scale, practice of cold chain system and appropriate transportation selection should be managed to optimize both supply chains.
关键词：Supply Chain;Logistics Costs;Aquaculture;Sea Catchment Fish;Activity Based Costing
