Integrasi Lean Six Sigma Dan Activity Based Costing Untuk Meningkatkan Efisiensi Proses Produksi

Aula, Durry Darojatul (2025) Integrasi Lean Six Sigma Dan Activity Based Costing Untuk Meningkatkan Efisiensi Proses Produksi. Masters thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Industri manufaktur otomotif merupakan salah satu sektor yang sangat kompetitif dan memperioritaskan efisiensi tinggi dalam proses produksinya. Perusahaan diharapkan mampu menghasilkan produk berkualitas tinggi dengan biaya rendah dan waktu produksi yang singkat. Penelitian ini dilakukan pada salah satu perusahaan manufaktur komponen otomotif yang memiliki target efisiensi produksi sebesar 90%, namun pada tahun 2024 pencapaian rata-rata adalah 87%. Fokus penelitian diarahkan pada line B proses pengepresan (stamping), yang memiliki tingkat pemakaian tertinggi namun efisiensinya paling rendah dibandingkan line lain. Penelitian ini bertujuan untuk mengidentifikasi jenis dan dominasi pemborosan (waste) yang terjadi, serta menghitung biaya aktual pada setiap aktivitas dengan menggunakan metode Activity-Based Costing (ABC). Pendekatan Lean Six Sigma (LSS) digunakan sebagai kerangka kerja perbaikan proses, khususnya dengan memanfaatkan siklus Define, Measure, Analyze, Improve, Control (DMAIC) untuk menganalisis akar penyebab ketidakefisienan dan merancang solusi perbaikan. Hasil penelitian menyimpulkan bahwa masih terdapat pemborosan yang terjadi selama proses produksi dengan waste dominan adalah waiting dan non-utilized talent. Sedangkan aktivitas yang menyerap biaya tertinggi adalah biaya utilitas sebesar 31,2%, biaya mesin sebesar 23,2% dan biaya operation sebesar 11,3%. Perbaikan yang dilakukan adalah dengan melakukan modifikasi dies dengan satu base plate antara dies sisi R &L sehingga proses bisa dijalankan dengan sekali jalan pada mesin yang sama. Dengan perbaikan tersebut perusahaan dapat menghemat biaya produksi sebesar 39% dan dapat mengurangi lima orang operator selama proses produksi.
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The automotive manufacturing industry is one of the most competitive sectors and prioritizes high efficiency in its production processes. Companies are expected to produce high-quality products at low cost and within short production times. This research was conducted at an automotive component manufacturing company that has a production efficiency target of 90%; however, in 2024 the average achievement was 87%. The focus of the study was directed at Line B of the stamping process, which has the highest utilization rate but the lowest efficiency compared to the other lines. This study aims to identify the types and dominant forms of waste that occur, as well as to calculate the actual costs of each activity using the Activity-Based Costing (ABC) method. The Lean Six Sigma (LSS) approach was used as a process improvement framework, specifically through the Define, Measure, Analyze, Improve, and Control (DMAIC) cycle, to analyze the root causes of inefficiencies and design appropriate improvement solutions. The results indicate that waste still occurs throughout the production process, with the dominant types of waste being waiting and non-utilized talent. Meanwhile, the activities that absorb the highest costs are utility costs at 31.2%, machine costs at 23.2%, and operation costs at 11.3%. The improvement carried out involved modifying the dies by integrating the right (R) and left (L) sides into a single base plate, allowing the process to be executed in a single pass on the same machine. With this improvement, the company succeeded in saving 39% of production costs and reducing the manpower requirement by five operators during the production process.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Activity-Based Costing, DMAIC, Efisiensi Produksi, Lean Six Sigma, Waste, Production Efficiency
Subjects:	T Technology > TS Manufactures > TS183 Manufacturing processes. Lean manufacturing.
Divisions:	Interdisciplinary School of Management and Technology (SIMT) > 61101-Master of Technology Management (MMT)
Depositing User:	Durry Darojatul Aula
Date Deposited:	29 Jan 2026 08:31
Last Modified:	29 Jan 2026 08:31
URI:	http://repository.its.ac.id/id/eprint/130884

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