Published: 2026-01-01

Analisis Penerapan Pengendalian Biaya Lansung dan Biaya Tidak Langsung pada PT Natamas Plast

DOI: 10.35870/emt.v10i1.5212

Nabila Nafia, Mila Viendyasari, Devie Rahmawati
  • Nabila Nafia: Universitas Indonesia
  • Mila Viendyasari: Universitas Indonesia
  • Devie Rahmawati: Universitas Indonesia
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Abstract

This paper discusses the implementation of direct and indirect cost control procedures at PT Natamas Plast, particularly in managing operational expenses. It highlights the important roles of direct costs, such as raw materials and labor, as well as indirect costs, such as utilities and maintenance, in supporting production efficiency and effectiveness. The study also describes the advantages, disadvantages, challenges, and solutions adopted by the company in managing both types of costs. Using a descriptive qualitative approach, the research was conducted through field observations, interviews, documentation, and literature studies based on financial data and the company's cost administration system. The results indicate that direct cost control has been carried out quite effectively, while indirect cost management still faces challenges, especially in resource efficiency. With more consistent supervision and budget evaluation, the company’s cost control can be further improved to support sustainability and overall performance.

Keywords

Cost Control; Operational Efficiency; Production; Direct Costs; Indirect Costs

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How to Cite

Nafia, N., Viendyasari, M., & Rahmawati, D. (2026). Analisis Penerapan Pengendalian Biaya Lansung dan Biaya Tidak Langsung pada PT Natamas Plast. Jurnal EMT KITA, 10(1), 19-27. https://doi.org/10.35870/emt.v10i1.5212
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 1 (2026)

  • Section: Articles

  • Published: 2026-01-01

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Author Biographies
Nabila Nafia, Universitas Indonesia
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Program Vokasi, Universitas Indonesia, Kota Depok, Provinsi Jawa Barat, Indonesia.

Mila Viendyasari, Universitas Indonesia
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Program Vokasi, Universitas Indonesia, Kota Depok, Provinsi Jawa Barat, Indonesia.

Devie Rahmawati, Universitas Indonesia
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Program Vokasi, Universitas Indonesia, Kota Depok, Provinsi Jawa Barat, Indonesia.

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