Analysis of Continuous Improvement Practices and Proposed Implementation of the PDCA Cycle at PT FKS Food Sejahtera Tbk

Alya Atifa Nurrohmah; Pinky Permata Sari; Mochammad Naufal Rofiqi; Risky Budianto

doi:10.61132/jeap.v3i4.2646

Authors

Alya Atifa Nurrohmah Universitas Negeri Surabaya
Pinky Permata Sari Universitas Negeri Surabaya
Mochammad Naufal Rofiqi Universitas Negeri Surabaya
Risky Budianto Universitas Negeri Surabaya

DOI:

https://doi.org/10.61132/jeap.v3i4.2646

Keywords:

Continuous Improvement, Food Industry, Management Accounting System, PDCA, Quality Improvement

Abstract

The competitive nature of the food industry demands that companies continuously improve their business processes. This qualitative descriptive study, using documentary methods, aims to map documented continuous improvement initiatives at PT FKS Food Sejahtera Tbk during the 2021–2025 period. This study proposes a Plan-Do-Check-Act (PDCA) cycle framework. The analysis focused descriptively on five key aspects: quality, employee turnover, revenue and sales, innovation and ideas, and customer loyalty, without the use of inferential statistical tests. The study results indicate that the annual report successfully documented various operational initiatives, such as food safety certification renewals, job training, new product launches, distribution network expansion, and cost efficiency. Financially, the company experienced improvements, indicated by net sales growth and a decrease in the cost of goods sold ratio. However, sales growth slowed sharply in 2025, accompanied by a slight decline in operating profit. A major limitation is the lack of quantitative disclosure of actual operational indicators, making the implementation of the PDCA cycle at the internal factory level unverifiable by external parties. Therefore, the entire series of PDCA stages and target success indicators written in this article are purely recommendations from the author, not the results of actual company practice.

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