KUSUMAWARDANI, NISTRI (2015) http://eprints.untirta.ac.id/id/eprint/756 (DISHUBKOMINFO) KOTA SERANG. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text PENGARUH PENERAPAN STRATEGI LEAN MANUFACTURING TERHADAP PRAKTEK PENGENDALIAN DAN AKUNTANSI MANAJEMEN.pdf - Published Version Restricted to Registered users only Download (2MB)

Abstract

This study aims to clarify the effect between top management support, lean manufacturing strategies to control practices and accounting management in lean manufacturing companies in Cilegon City. In this study, a population that is taken all managers of manufacturing companies in Cilegon City. The samples were taken in this study is middle management that consists of finance managers, personnel managers, marketing managers, production managers, sales managers, and human resourches development managers from 36 manufacturing companies in Cilegon City. This study using survey research to colect primary data using questionnaires. Selection of samples teste in this study using purposive sampling methode. Data were collected from 60 managers of manufacturing companies in Cilegon City. The hypothesis was analysed using Structural Equation Model (SEM) with Partial Least Square (PLS). The results of this study indicate that there is a significant positive effect between implementation of lean manufacturing strategies and employee empowerment, there is a significant positive effect between implementation of lean manufacturing strategies and visual performance measurement information, there is a significant positive effect between implementation of lean manufacturing strategies and value stream costing, there is a positive effect not significant between implementation of lean manufacturing strategies and inventory tracking. Keywords : Lean manufacturing, Employee empowerment, Visual performance measurement information, Value stream costing, Inventory tracking.

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