Integrasi Sistem Manajemen Biaya dan Pengendalian Mutu dalam Meningkatkan Profitabilitas di PT Air Mancur

Abstract

This industry visit to PT Air Mancur aims to further explore the implementation of cost management
systems at Indonesia's largest herbal medicine company. Acquired by Combiphar in December 2019, the
company employs approximately 1,800 people with production units located in Solo, Wonogiri, and
Karanganyar. My research primarily focuses on analyzing the implementation of the cost management system
through the SAP platform, which includes control of production costs, labor costs, raw material inventory, and
operational efficiency. From direct observation, PT Air Mancur has integrated an information system to track
costs from raw material procurement to the final product. The company also manages liquid waste and
hazardous materials (B3) through third-party collaboration and has invested heavily in high-quality facilities
and laboratories to maintain high standards. This strategy has proven to support product expansion, from
traditional herbal products to modern innovations such as Insto and Eymo.