<![CDATA[This study aims to analyze and optimize the raw material receiving process at PT Kreasijaya Adhikarya in order to improve time efficiency, reduce operational errors, and reduce logistics costs. The research method used is a descriptive approach with field observation techniques, interviews, and cause-and-effect analysis to identify the main factors that influence delays and inaccuracies in the raw material receiving process. The data obtained is then analyzed using the Activity-Based Costing (ABC) method and Fishbone Diagram to determine the source of the problem and alternative solutions for improvement. The results of the study show that the main factors affecting the inefficiency of the receiving process originate from management, material, and work environment aspects. By improving the raw material inspection procedure, enhancing interdepartmental coordination, and implementing a digital monitoring system, the optimization of the raw material receiving process contributes significantly to improving the company's operational effectiveness and competitiveness.]]>
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