ANALISIS EFISIENSI AKTIVITAS DENGAN MENGGUNAKAN ACTIVITY BASED MANAGEMENT (STUDI KASUS PADA PG CANDI BARU SIDOARJO)

Abstract

The purpose of this research is to determine and analyze the efficiency of activities using Activity Based Management on PT. PG Candi Baru Sidoarjo and the qualitative approach was used along with the case study method. Moreover, the results of interviews with the Head of Accounting and Finance, the Head of Manufacturing, the Head of Human Resources and General Affairs, and also direct observation and documents review of PT. PG Candi Baru of Sidoarjo were the items that were analysed and later used as the data for this research. The result of this research shows that the implementation of the activities by using activity based management at PT. PG. Candi Baru is ineffective because the company is still implementing the activity of transfering the sugarcane that have been received to other place in order to weigh the sugarcane and then to manage the sugarcane after the weighing prosess at the emplacement, selecting the crystal size, checking finished goods, sending and storing finished goods to the warehouse, selecting the sugarcane by the sweet, clean and fresh team and moving sugarcane that haves been weighed into the sugarcane table, where these activities require costs that should be minimized. The analysis of the activities by using Activity Based Management at PT. Candi Baru Sidoarjo is considered to be able to improve the company’s performance in achieving its goals. In addition, the benefits are in the form of an increase in production cost efficiency which can generally be used as an estimation on the efficiency that will occur for the coming year. Keywords: Activity Based Management (ABM), efficiency, company performance, Non Value Added Activity.