Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 11 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

ANALISIS PENERAPAN CONTINUOUS IMPROVEMENT DAN USULAN PERBAIKAN PADA PT SOHO GLOBAL HEALTH TBK PERIODE 2021–2025

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  • Salsabila Azzahrah,
  • Ibnu Cahyo Nugroho,
  • Rut Nadia Hutahaean,
  • Riski Budianto
Salsabila Azzahrah
Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya
Ibnu Cahyo Nugroho
Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya
Rut Nadia Hutahaean
Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya
Riski Budianto
Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Surabaya

Published 2026-10-07

Keywords

  • Continuous Improvement,
  • PDCA,
  • Efisiensi Biaya,
  • Industri Farmasi,
  • PT Soho Global Health Tbk

How to Cite

ANALISIS PENERAPAN CONTINUOUS IMPROVEMENT DAN USULAN PERBAIKAN PADA PT SOHO GLOBAL HEALTH TBK PERIODE 2021–2025. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(11). https://journal.cib.institute/index.php/musytari/article/view/4952

Abstract

Perbaikan berkelanjutan (continuous improvement) menjadi kebutuhan mendasar bagi perusahaan farmasi yang dituntut menjaga mutu produk sekaligus efisiensi biaya. Laporan praktikum Akuntansi Manajemen ini menganalisis penerapan continuous improvement pada PT Soho Global Health Tbk (SOHO) pada lima aspek: kualitas, keterlibatan karyawan, pendapatan dan penjualan, inovasi dan ide, serta loyalitas pelanggan. Analisis deskriptif menggunakan laporan tahunan periode 2021-2025 dan dikaitkan dengan siklus Plan-Do-Check-Act (PDCA). Hasilnya, penerapan paling matang terdapat pada aspek kualitas dan keterlibatan karyawan (skor employee engagement naik dari 79,3 pada 2022 menjadi 81,7 pada 2024), meskipun angka turnover tidak dilaporkan. Pada aspek inovasi dan loyalitas pelanggan, pertumbuhan beban R&D (10,1%) dan beban penjualan (11,7%) melampaui pertumbuhan penjualan bersih (7,2%) pada 2025. Laporan ini mengusulkan Kaizen Suggestion System, target costing, Activity-Based Costing, dan Customer Lifetime Value agar pertumbuhan biaya sejalan dengan penjualan.
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