Optimizing The Revenue Recording System For Non-Core Assets Through Gap Analysis SERVQUAL Model (Case Study : PT Perkebunan Nusantara III (Persero))

Abstract

PT Perkebunan Nusantara III (Persero) sebagai Holding Perkebunan memiliki peran penting dalam melakukan monitoring dan evaluasi atas pendapatan non-core asset yang bersumber dari seluruh anak perusahaan PTPN Group. Penggunaan sistem ERP SAP diharapkan dapat mengotomatisasi dan menyeragamkan pencatatan pendapatan optimalisasi aset. Namun, proses pelaporan yang masih mengandalkan input manual dan ketidakterpaduan GL Account menyebabkan rendahnya efisiensi penyusunan laporan. Penelitian ini bertujuan untuk mengidentifikasi kesenjangan antara kondisi aktual dan kondisi yang diharapkan dari sistem ERP SAP dalam pencatatan pendapatan non-core, serta merancang solusi optimalisasi pencatatan berbasis sistem. Metode yang digunakan adalah penelitian tindakan (action research) dengan pendekatan kualitatif dan metode analisis kesenjangan (gap analysis). Data diperoleh melalui observasi dan wawancara mendalam pada Divisi Manajemen Aset. Hasil penelitian menunjukkan bahwa sebelum perbaikan, proses penyusunan laporan membutuhkan waktu 1.085 menit, sedangkan setelah dilakukan penambahan GL Account khusus dan penerbitan Surat Edaran tentang standarisasi pencatatan, waktu pengerjaan dapat ditekan hingga 285 menit. Temuan ini menunjukkan bahwa optimalisasi sistem ERP SAP mampu meningkatkan efisiensi pelaporan sebesar 800 menit (13 jam 20 menit), serta memperkuat akuntabilitas dan pengambilan keputusan manajerial berbasis data terintegrasi.

This study aims to optimize the non-core asset revenue recording system through the SAP ERP platform at the Asset Management Division of PT Perkebunan Nusantara III (Persero). The main problem identified is the length of time required for preparing the revenue monitoring and evaluation report, which reaches 1,085 minutes  due to the use of data from ERP and non-ERP sources that have not been standardized. This study uses a qualitative approach through the action research method and SERVQUAL-based Gap Analysis analysis. Data were collected through observation, interviews, questionnaires, and Focus Group Discussions with three main divisions related. The results of the study showed a negative gap in all SERVQUAL dimensions, with an average gap of -1.03 points on a scale of 5, indicating a mismatch between user expectations and reality regarding SAP ERP services. As a solution, the company issued a policy for standardization of recording by adding a special General Ledger (GL) Account to the SAP module. This improvement succeeded in reducing the number of stages in preparing reports from 12 to 11 steps and reducing SAP data analysis time from 420 minutes to 220 minutes. The implementation of this policy is considered effective in increasing the efficiency and accuracy of recording revenue from asset optimization, as well as supporting achieving of the Key Performance Indicator (KPI) for non-core asset.