Yulizar, Riska Fitria (2016) PRAKTIK AKUNTANSI DAN PENGENDALIAN MANAJEMEN DALAM LINGKUNGAN LEAN MANUFACTURING. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to investigate empirically accounting practices and management control in a lean manufacturing environment. The sample in this study were 42 respondents to the sampling technique is purposive sampling managers working in manufacturing companies located in Cilegon is at least 1 year. Data were collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. The analytical method used in this research is the approach of Structural Equation Model (SEM) using software Partical Least Square (PLS) 3:00 version. The results of this study revealed that the empowerment of employees, use of visual performance measurement information, current cost value positive effect on lean manufacturing. Meanwhile, inventory tracking negative effect on lean manufacturing.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menyelidiki secara empiris praktik akuntansi dan pengendalian manajemen dalam lingkungan lean manufaktur. Sampel dalam penelitian ini adalah 42 responden dengan teknik pengambilan sampel secara purposive sampling yaitu manajer yang bekerja pada perusahaan manufaktur yang berada di Kota Cilegon minimal 1 tahun. Data dikumpulkan dengan menyebarkan kuesioner secara langsung kepada responden yang bersangkutan dibantu dengan wawancara singkat. Metode analisis yang digunakan dalam penelitian ini adalah pendekatan Structural Equation Model (SEM) menggunakan software Partical Least Square (PLS) versi 3.00. Hasil dari penelitian ini mengungkapkan bahwa pemberdayaan karyawan, penggunaan informasi pengukuran kinerja visual, biaya arus nilai berpengaruh positif terhadap lean manufaktur. Sedangkan pelacakan persediaan berpengaruh negatif terhadap lean manufaktur. | |||||||||
| Uncontrolled Keywords: | Pemberdayaan Karyawan, Penggunaan Informasi Pengukuran Kinerja Visual, Pelacakan Persediaan, Biaya Arus Nilai. Employee Empowerment, Visual Performance Measurement Information Usage, Inventory Tracking, Cost Flow Value | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 21 Mar 2022 14:11 | |||||||||
| Last Modified: | 11 Apr 2022 14:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/10382 |
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