ANALISIS ANGGARAN DAN PENGELOLAAN KEUANGAN PADA PT. KALBE FARMA TBK
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Abstract
This research aims to examine the budgeting process and financial management practices at PT Kalbe Farma Tbk, one of Indonesia’s leading pharmaceutical companies. The study highlights the critical need for efficient, transparent, and adaptive financial systems to sustain operations and promote long-term growth, especially amid global economic uncertainties and the aftermath of the COVID-19 pandemic. Utilizing a qualitative case study approach, which links data from annual reports, interviews with finance department representatives, and observations of budget formulation processes. The study incorporates several key strategies: financial ratio analysis, performance-based budgeting evaluation, application of financial technology (FinTech) for real-time monitoring, quality cost control, and adaptive financial risk management. The expected outcome is to produce strategic recommendations to improve budget efficiency and optimize resource allocation. Furthermore, this research is intended to serve as a practical reference for other pharmaceutical firms facing similar financial challenges in a volatile business environment.
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