Analisis Finansial Keputusan Outsourcing Tenaga Kerja vs In-House Pada Aktivitas Perbaikan Bodi Kendaraan Di PT Kalla Toyota Palu

Rahmani, Muh Fadhil (2026) Analisis Finansial Keputusan Outsourcing Tenaga Kerja vs In-House Pada Aktivitas Perbaikan Bodi Kendaraan Di PT Kalla Toyota Palu. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

PT Kalla Toyota Palu, dealer resmi Toyota di Sulawesi Tengah, memakai tenaga kerja outsourcing untuk seluruh pekerjaan Body Repair di bengkel bodinya, dengan biaya jasa vendor rata-rata Rp260 juta per bulan pada tahun 2025. Keputusan ini diambil tanpa perbandingan biaya total yang formal terhadap alternatif in-house, padahal perusahaan pernah mencoba model semi in-house di masa lalu dan mengalami penurunan pendapatan hingga 30%, akibat lemahnya kontrol material dan pengelolaan SDM. Ketidakjelasan mengenai alternatif mana yang sebenarnya lebih menguntungkan, dan bagaimana kegagalan masa lalu itu seharusnya memengaruhi keputusan ke depan, menjadi persoalan yang penelitian ini jawab. Penelitian ini membandingkan kelayakan model outsourcing dan in-house pada segmen Body Repair dari sisi biaya maupun non-finansial, untuk merumuskan rekomendasi yang bisa perusahaan terapkan. Analisis berjalan melewati empat tahap. Total Cost of Ownership (TCO) membandingkan struktur biaya kedua model. Net Present Value (NPV) mengevaluasi kelayakan finansial selama lima tahun dengan discount rate 10%. Sensitivity Analysis dengan pendekatan One-at-a-Time menguji ketahanan keputusan terhadap perubahan volume pekerjaan, kenaikan UMP, dan pemborosan material. Analytic Hierarchy Process (AHP) menilai lima kriteria non-finansial: kualitas, kontrol, risiko, SDM, dan fleksibilitas. Hasilnya, model in-house lebih ekonomis dengan penghematan biaya rutin 22,63% per tahun dan penghematan NPV lima tahun 19,80%, terutama karena menghilangkan margin vendor pada komponen tenaga kerja. Keputusan ini tahan terhadap fluktuasi volume dan kenaikan UMP hingga ±30%, tapi bisa terbalik kalau pemborosan material melampaui 1,64 kali kebutuhan normal. AHP justru menempatkan outsourcing lebih unggul secara non-finansial, 58,18% berbanding 41,82%, didorong keunggulan pada kriteria Risiko dan Kualitas yang berakar dari kegagalan kontrol material di masa lalu. Penelitian ini menyimpulkan bahwa in-house layak diterapkan kalau perusahaan mampu membangun sistem kontrol material yang terstruktur dan menjaga volume pekerjaan tetap stabil, jikalau kondisi tersebut tidak dapat diwujudkan, maka mempertahankan outsourcing tetap pilihan yang lebih rasional.
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PT Kalla PT Kalla Toyota Palu, an official Toyota dealer in Central Sulawesi, uses outsourced labor for all Body Repair work at its body shop, paying an average vendor service fee of Rp260 million per month in 2025. The company made this decision without a formal total cost comparison against an in-house alternative, despite having previously tried a semi in-house model that led to a 30% revenue decline, driven by weak material control and workforce management. This research addresses the resulting uncertainty: which alternative is actually more cost-effective, and how that past failure should inform the decision going forward. The study compares the feasibility of outsourcing and in-house models for the Body Repair segment, weighing both financial and non-financial factors, to develop a recommendation the company can act on. The analysis proceeds through four stages. Total Cost of Ownership (TCO) compares the cost structure of both models. Net Present Value (NPV) evaluates financial feasibility over a five-year horizon at a 10% discount rate. Sensitivity Analysis, using a One-at-a-Time approach, tests how the decision holds up against changes in work volume, minimum wage increases, and material waste. The Analytic Hierarchy Process (AHP) assesses five non-financial criteria: quality, control, risk, human resources, and flexibility. The in-house model comes out more economical, cutting routine costs by 22.63% per year and delivering a five-year NPV saving of 19.80%, largely by eliminating the vendor margin embedded in the labor component. This advantage holds up against volume and minimum-wage swings of up to ±30%, but flips once material waste exceeds 1.64 times normal requirements. AHP tells a different story: outsourcing comes out ahead on non-financial grounds, scoring 58.18% against 41.82%, driven by its edge on the Risk and Quality criteria, both rooted in the company's past failure to control materials. The research concludes that the in-house model is viable if the company can build a structured material control system and keep work volume high and stable; if not, staying with outsourcing remains the more rational choice.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Outsourcing Tenaga Kerja, In-house, Total Cost of Ownership, Net Present Value, AHP, Sensitivity Analysis, Perbaikan Bodi Kendaraan,
Subjects:	T Technology > T Technology (General) > T56.8 Project Management T Technology > TS Manufactures > TS155 Production control. Production planning. Production management T Technology > TS Manufactures > TS167 Costs, Industrial
Divisions:	Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Muh. Fadhil Rahmani
Date Deposited:	04 Aug 2026 07:51
Last Modified:	04 Aug 2026 07:51
URI:	http://repository.its.ac.id/id/eprint/143342

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