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Article Details

Vol. 6 No. 1 (2026): Juli

Articles

The Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam

D Desti Afyani A Artie Arditha Rachman D Dewi Zakia S Sahilly Dzulhasni
16 July 2026 Vol. 6 No. 1 (2026): Juli https://doi.org/10.35912/jbpd.v6i1.7219
Abstract
16 Jul 2026

Purpose: This study examines whether recorded fuel cost per kilometer differed between the voucher and Radio Frequency Identification (RFID) periods at PT Bukit Asam Tbk Tarahan Port Unit. The transition is treated as an internal Business-to-Business (B2B) digital-business process change rather than a randomized intervention.
Research Methodology: Using archival company records, the study compared 84 monthly voucher observations in November 2022–December 2023 with 84 RFID observations in January 2024–February 2025, from six Toyota Innova vehicles. Fuel cost per kilometer was calculated by dividing fuel expenditure by distance. Normality was assessed using the Kolmogorov–Smirnov test, followed by a two-tailed paired-samples t-test using SPSS 27
Results: The mean recorded fuel cost was IDR 2,379.60/km during the voucher period and IDR 1,330.18/km during the RFID period. The voucher-minus-RFID mean difference was IDR 1,049.417/km (t(83) = 13.018, p < .001; 95% CI = IDR 889.082–IDR 1,209.751), indicating a significant difference between periods.
Conclusions: The RFID period was associated with lower recorded fuel cost per kilometer. However, the results do not establish that RFID alone caused the reduction.
Limitations: The non-overlapping before–after design cannot fully isolate RFID effects from other factors, including fuel prices, vehicle conditions, routes, loads, traffic, maintenance, and driver behavior.
Contributions: This study links transaction visibility, management-accounting information, and operational cost control by providing an auditable benchmark for B2B digital process transformation.

Keywords: Cost Control Fuel Cost Paired-Samples t-Test Voucher
How to Cite
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Afyani, D., Rachman, A. A., Zakia, D., & Dzulhasni, S. (2026). The Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam. Jurnal Bisnis Dan Pemasaran Digital, 6(1), 79–92. https://doi.org/10.35912/jbpd.v6i1.7219
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