Kunjungan Industri sebagai Media Pembelajaran Sistem Manajemen Biaya pada Perusahaan Manufaktur

Abstract

Industrial visit are a from of experiential learning aimed at providing students with an overview of
industrial practices. This report is based on an industrial visit to PT. Air Mancur, a manufacturing company
engaged in the production of herbal medicine and traditional remedies. The activities include an in-class
presentation, a factory tour, and a question-and-answer session. The information obtained covered the company
profile, an overview of the production process, and the company’s attention to cleanliness and environmental
management. However, detailed information regarding cost management systems and financial aspects was not
obtained due to limitations of the resource persons and company policies. The results indicate that this
industrial visit provided an initial understanding of the characteristics of manufacturing companies and the
complexity of their production processes. This experience is expected to help the author critically relate cost
management concepts learned in class to industrial contexts.