Optimalisasi Biaya di PT Pupuk Iskandar Muda

Abstract

Tekanan untuk meningkatkan efisiensi operasional pada Badan Usaha Milik Negara (BUMN), khususnya di sektor industri strategis seperti pupuk, menjadi krusial dalam mendukung mandat ganda penciptaan nilai ekonomi dan sosial. PT Pupuk Iskandar Muda (PIM) menghadapi tantangan manajerial unik yang bersumber dari adanya kapasitas menganggur (idle capacity) berskala besar akibat berhentinya operasional salah satu pabrik utamanya karena keterbatasan pasokan bahan baku. Metode alokasi biaya overhead yang diterapkan saat ini, yakni alokasi langsung (direct allocation), terbukti kaku dan tidak mampu beradaptasi dengan kondisi tersebut, sehingga menimbulkan distorsi signifikan pada kalkulasi Harga Pokok Produksi (HPP), mengaburkan evaluasi kinerja, dan secara keliru membebankan biaya pada unit non-produktif. Penelitian ini bertujuan untuk mengevaluasi secara sistematis dan mengidentifikasi model alokasi biaya overhead yang paling optimal bagi PIM guna meningkatkan akurasi biaya, mendukung pencapaian target efisiensi 2,5% dari perusahaan induk, dan memperkuat landasan pengambilan keputusan manajerial. Menggunakan pendekatan kuantitatif dengan data sekunder perusahaan, penelitian ini menerapkan metodologi hibrida yang mengintegrasikan simulasi komparatif terhadap tujuh metode alokasi seperti Traditional Costing, Activity-Based Costing (ABC), Time Driven Activity Based Costing (TDABC), Absorption Costing, Cost Center Allocation, Lean accounting, dan Hybrid Costing—dengan pengukuran efisiensi kuantitatif menggunakan Data Envelopment Analysis (DEA) model Variable Returns to Scale (VRS). Hasil analisis menunjukkan bahwa metode alokasi saat ini secara signifikan tidak efisien, terbukti dengan skor efisiensi DEA PIM yang rendah dibandingkan entitas sejenis dan adanya distorsi pembebanan biaya ke unit non-produktif. Dari tujuh model yang disimulasikan Time Driven Activity Based Costing (TDABC) terbukti superior dengan berhasil mengeliminasi seluruh alokasi biaya ke pabrik yang idle (alokasi Rp0) dan mencapai skor efisiensi tertinggi (0,8372). Keunggulan ini disebabkan kemampuan TDABC untuk secara akurat merefleksikan konsumsi sumber daya aktual berbasis waktu, di mana ketiadaan hari operasi pada pabrik idle secara logis menghasilkan nol alokasi biaya. Disimpulkan bahwa TDABC merupakan model alokasi paling optimal bagi PIM. Implementasi TDABC tidak hanya akan menyelesaikan masalah distorsi biaya secara fundamental, tetapi juga menyediakan basis informasi Harga Pokok Produksi (HPP) yang akurat untuk mendukung pencapaian target efisiensi dan memperkuat landasan pengambilan keputusan strategis dalam lingkungan operasional yang dinamis.

The pressure to enhance operational efficiency in State-Owned Enterprises (SOEs), particularly in strategic industrial sectors such as fertilizer, is crucial in supporting the dual mandate of creating both economic and social value. PT Pupuk Iskandar Muda (PIM) faces a unique managerial challenge stemming from large-scale idle capacity due to the operational shutdown of one of its main plants from limitations in raw material supply. The currently implemented overhead cost allocation method, direct allocation, has proven to be rigid and unable to adapt to this condition, leading to significant distortions in the Cost of Goods Sold (COGS) calculation, obscuring performance evaluation, and erroneously assigning costs to non-productive units. This research aims to systematically evaluate and identify the most optimal overhead cost allocation model for PIM to improve cost accuracy, support the achievement of a 2.5% efficiency target set by the holding company, and strengthen the foundation for managerial decision-making. Employing a quantitative approach with the company's secondary data, this study applies a hybrid methodology that integrates a comparative simulation of seven allocation methods—Traditional Costing, Activity-Based Costing (ABC), Time Driven Activity Based Costing (TDABC), Absorption Costing, Cost Center Allocation, Lean accounting, and Hybrid Costing—with a quantitative efficiency measurement using the Data Envelopment Analysis (DEA) Variable Returns to Scale (VRS) model. The analysis results indicate that the current allocation method is significantly inefficient, as evidenced by PIM's low DEA efficiency score compared to similar entities and the distorted assignment of costs to non-productive units. Among the seven simulated models, Time Driven Activity Based Costing (TDABC) proved to be superior by successfully eliminating all cost allocation to the idle plant (Rp0 allocation) and achieving the highest efficiency score (0.8372). This superiority is attributed to TDABC's ability to accurately reflect actual, time-based resource consumption, whereby the absence of operating days at the idle plant logically results in zero cost allocation. It is concluded that TDABC is the most optimal allocation model for PIM. The implementation of TDABC will not only fundamentally resolve the cost distortion problem but also provide an accurate Cost of Goods Sold (COGS) information base to support the achievement of efficiency targets and enhance strategic decision-making in a dynamic operational environment.