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All Journal JISI UMJ (Jurnal Integrasi Sistem Industri UMJ) Prosiding Semnastek Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Statistika dan Matematika (Statmat) KANGMAS: Karya Ilmiah Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Formosa (JPMF) Formosa Journal of Science and Technology (FJST)
Panudju, Andreas Tri
Universitas Bina Bangsa Serang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Value Creation dengan Penerapan Prinsip-Prinsip Lean Manufacturing dalam Accounting Rina Nopianti; Andreas Tri Panudju; Umi Marfuah
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.843 KB) | DOI: 10.33395/owner.v3i1.86

Abstract

In many cases, some conventional accounting practices are no longer compatible with the complex manufacturing environment. The proposed this research is to inspire a systems thinking theory and a value chain management, building a business model that prioritizes customers. The objective of this paper is to find out how accounting techniques can optimize of resource utilization wihich would lead in creating value. The second objective is to minimize the lack of conventional accounting using the accounting method that appears. The method in this shis paper is a qualitative research by considering the inductive method designed as a single case study. Empirical data is used based on classic single case control studies that embedded designs including survey data, academic papers theoretical reviews, data collection from interviews, annual reports and documents collected from case companies. The research found that the management accounting system could be integrated in the framework of Just in Time (JIT) + Total Cost (TC) + Time Driven- Activity Based Costing (TD-ABC) + Balance Scorecard (BSC) to develop lean accounting. The utilization of resource is optimized after non-value added activities are eliminated.
Co-Authors Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Euis Fajriati Fitri Fauziah Leni Triana Listiawati Listiawati Mochamad Fahru Komarudin Mutmainah Mattjik, Mutmainah Nopianti, Rina Panulisan, Bambang Setyo Prastika Tjeng Suwandi Rani Puspa Tia Fitria Saumi Umi Marfuah Wiwik Sudarwati