Any business entity generally aims for value creations as one of business objective. Nowadays, value creation is increasingly represented as intangible drivers like innovation, people, ideas, product for the company and chain networks (customers and suppliers). With creating value for customers by helping in selling the products and services are beyond the traditional methods. In overall perspective, value creation is a better management goal which intention is to create cost-reduction, increase service level and profitability that enhance longterm competitiveness and sustainable business growth. This study focused on the understanding the “value creation initiative through order-to-cash system collaboration at PT Bukit Muria Jaya (BMJ)” to customers with objectives to increase value proposition, response customer voice of improvement regarding low-score KPI on value-creation criteria, and leverage company value proposition for sustainable business partnership. This study applies qualitative approach by conducting series of personal interview with company top management, experts in selected functions and key buyers in selected customers. The interview results were analyzed through relevant theoretical frameworks, company primary data’s and secondary data from various sources. Last but not least, the result of analysis will lead to made conclusions and recommendations to the company. In conclusion, this study has achieved the objective to generate ideas, alternate solutions for PT Bukit Muria Jaya (BMJ) as baseline to increase company reputation and position in the market in the near future.

Key Words: Value Creation, Order-to-Cash, System Collaboration, PT Bukit Muria Jaya.