ANALISIS DAN STANDARISASI HARGA POKOK PRODUKSI HOLDING FARMASI UNTUK MENDUKUNG KEPUTUSAN STRATEGIS

ANUGRAH WARDHANI, . (2026) ANALISIS DAN STANDARISASI HARGA POKOK PRODUKSI HOLDING FARMASI UNTUK MENDUKUNG KEPUTUSAN STRATEGIS. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Industri farmasi Indonesia bergantung pada bahan baku aktif farmasi (Active Pharmaceutical Ingredients/API) impor yang mencapai sekitar 90 persen, sehingga pada awal tahun 2020 awal mula terbentuk Holding Farmasi yang terdiri atas PT IBU selaku induk holding, PT ABC, dan PT DEF selaku entitas anak. Sebelum bergabung dalam holding, ketiga entitas menerapkan sistem, klasifikasi biaya, dan metode perhitungan harga pokok produksi (HPP) yang berbeda-beda, sehingga informasi biaya antarentitas belum dapat diperbandingkan secara setara (apple to apple) dan berisiko menyesatkan pengambilan keputusan manajemen holding. Penelitian ini bertujuan untuk menganalisis kondisi eksisting perhitungan HPP pada PT ABC dan PT DEF, merancang standardisasi biaya bahan baku langsung dan biaya konversi, mensimulasikan perhitungan HPP berbasis biaya standar pada produk-produk beririsan, menganalisis kondisi implementasi Enterprise Resource Planning (ERP) pada ketiga entitas, serta menganalisis kontribusi standardisasi HPP terhadap pengambilan keputusan strategis manajemen holding. Penelitian menggunakan pendekatan berbasis proyek (project-based research) dengan desain deskriptif-kuantitatif, yang menggabungkan data primer hasil focus group discussion (FGD) dan kunjungan lapangan (plant visit) dengan data sekunder berupa dokumen kebijakan akuntansi biaya, Bill of Material, data Cost Center, dan laporan biaya produksi. Hasil penelitian menunjukkan bahwa PT ABC dan PT DEF berbeda secara signifikan pada ruang lingkup biaya produksi, klasifikasi biaya, serta format dan kedalaman analisis varians. Rancangan standardisasi biaya bahan baku dan biaya konversi yang diuji-terapkan pada studi kasus produk Captopril berhasil mengungkap disparitas pemanfaatan kapasitas produksi yang mencolok antarentitas. Simulasi HPP pada 41 produk beririsan menunjukkan bahwa HPP hasil standardisasi berbeda secara material dari HPP eksisting pada sebagian besar produk, yang mengonfirmasi bahwa perbedaan metode perhitungan biaya konversi turut memengaruhi besaran HPP yang dilaporkan, di luar faktor efisiensi produksi riil. Selain itu, penelitian ini merumuskan strategi integrasi ERP pada level teknis modul SAP maupun pada level tata kelola holding. Penelitian ini menyimpulkan bahwa standardisasi HPP merupakan prasyarat penting bagi tersedianya informasi biaya yang andal (reliable) dan dapat diperbandingkan (comparable) sebagai dasar pengambilan keputusan strategis manajemen holding, seperti alokasi investasi dan kapasitas produksi, relokasi atau konsolidasi lini produksi antarentitas, serta penetapan kebijakan harga jangka panjang, sejalan dengan konsep parenting advantage dalam teori holding company. Kata kunci: harga pokok produksi, standardisasi biaya, holding company, biaya standar, analisis varians, industri farmasi, Enterprise Resource Planning ***** Indonesia's pharmaceutical industry depends on imported active pharmaceutical ingredients (API) for approximately 90 percent of its raw materials. In response, at the beginning of 2020 established a Pharmaceutical Holding comprising PT IBU as the parent company, along with PT ABC and PT DEF as subsidiaries. Prior to consolidation, the three entities operated independently with different systems, cost classifications, and methods for calculating the cost of goods manufactured (COGM), so that cost information across entities could not be compared on an equal (apple-to-apple) basis and risked misleading holding-level management decisions. This study aims to analyze the existing condition of COGM calculation at PT ABC and PT DEF, design a standardization of direct material costs and conversion costs, simulate standard-cost-based COGM calculations for intersecting products, analyze the condition of Enterprise Resource Planning (ERP) implementation across the three entities, and analyze the contribution of COGM standardization to the holding management's strategic decision-making. The study employs a project-based research approach with a descriptive-quantitative design, combining primary data from focus group discussions (FGDs) and plant visits with secondary data such as cost accounting policy documents, Bills of Material, Cost Center data, and 2021 production cost reports. The results show that PT ABC and PT DEF differ significantly in the scope of production costs, cost classification, and the format and depth of variance analysis. The standardization design for material and conversion costs, tested on the Captopril product case study, reveals a stark disparity in production capacity utilization between the two entities. The COGM simulation on 41 intersecting products shows that the standardized COGM differs materially from the existing COGM for most products, confirming that differences in conversion-cost calculation methods affect the reported COGM beyond actual production efficiency. In addition, this study formulates an ERP integration strategy at both the technical SAP-module level and the holding governance level. This study concludes that COGM standardization is an essential prerequisite for reliable and comparable cost information as a basis for the holding management's strategic decisions, such as production capacity and investment allocation, relocation or consolidation of production lines across entities, and long-term pricing policy, in line with the concept of parenting advantage in holding company theory. Keywords: cost of goods manufactured, cost standardization, holding company, standard costing, variance analysis, pharmaceutical industry, Enterprise Resource Planning

Item Type:	Thesis (Magister)
Additional Information:	1). Unggul Purwohedi, SE.,M.Si.,Ph.D.,CMA. ; 2). Dr. Etty Gurendrawati, M.Si, Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Manajemen > Manajemen , Business Teknologi dan Ilmu Terapan > Manufaktur
Divisions:	FE > S2 Akuntansi
Depositing User:	Anugrah Wardhani .
Date Deposited:	20 Aug 2026 04:10
Last Modified:	20 Aug 2026 04:10
URI:	http://repository.unj.ac.id/id/eprint/71883

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