Ketika Lean Tidak Hanya Mengenai Efisiensi: Efektivitas Lean pada Badan Usaha Berbasis Layanan Konsumen
Abstract
Lean principle has been commonly used in the manufacturing industry, but as the time goes by, the service industry has also begun to adapt this principle. Lean principles in the service industry, particularly in finance and accounting, can improve quality, timeliness, and overall value delivered by simplify processes and reduce non value added activities, or known as lean accounting services. Lean principle is commonly related to efficiency, whereas every business entity also has their long-term goals to be achieved. This exploratory research focuses on the phenomena that exist in the disbursement department at PT G through their activities specifically in delivering accounting service based on lean principles. By using a qualitative interpretation method, this study aims to explore how business entity not only increases efficiency, but can also be effective in achieving their goals. This research reveals that customer service based company can also takes the advantage from the adoption of Kaizen principle throughout Kaizen tools while developing the continuous improvement mindset. PT G improves their operational efficiency while fulfilling the customer expectation and company goals. This success is also affected by the management team support and relevant company value.
Keywords
Full Text:
PDFReferences
Andrés-López, E., González-Requena, I., & Sanz-Lobera, A. (2015). Lean Service: Reassessment of Lean Manufacturing for Service Activities. Procedia Engineering, 132, 23–30. https://doi.org/10.1016/j.proeng.2015.12.463
Bowen, D. E., & Youngdahl, W. E. (1998). “ Lean ” service : in defense of a production-line approach. International Journal of Service Industry Management, 9(3), 207–225.
Buckley, P., & Majumdar, R. (2018). The services powerhouse: Increasingly vital to world economic growth. Retrieved November 2, 2019, from https://www2.deloitte.com/us/en/insights/economy/issues-by-the-numbers/trade-in-services-economy-growth.html
Imai, M. (1986). Kaizen, The Key to Japan’s Competitive Success. New York: Random House, Inc.
Kadarova, J., & Demecko, M. (2016). New Approaches in Lean Management. Procedia Economics and Finance, 39(November 2015), 11–16. https://doi.org/10.1016/s2212-5671(16)30234-9
Kaplan, R. S., & Cooper, R. (1998). Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press.
Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19(4), 301–323. https://doi.org/10.1016/j.mar.2008.01.001
Kumar, S., Dhingra, A. K., & Singh, B. (2018). Process improvement through Lean-Kaizen using value stream map: a case study in India. International Journal of Advanced Manufacturing Technology, 96(5–8), 2687–2698. https://doi.org/10.1007/s00170-018-1684-8
Leite, H. dos R., & Vieira, G. E. (2015). Lean philosophy and its applications in the service industry: A review of the current knowledge. Producao, 25(3), 529–541. https://doi.org/10.1590/0103-6513.079012
Maarof, M. G., & Mahmud, F. (2016). A Review of Contributing Factors and Challenges in Implementing Kaizen in Small and Medium Enterprises. Procedia Economics and Finance, 35(October 2015), 522–531. https://doi.org/10.1016/s2212-5671(16)00065-4
Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2012). Managerial Accounting: The Cornerstone of Business Decisions (4th ed.). Cengage Learning.
Oliveira, J., Sá, J. C., & Fernandes, A. (2017). Continuous improvement through “Lean Tools”: An application in a mechanical company. Procedia Manufacturing, 13, 1082–1089. https://doi.org/10.1016/j.promfg.2017.09.139
Piercy, N., & Rich, N. (2009). Lean transformation in the pure service environment: The case of the call service centre. International Journal of Operations and Production, 29(1), 54–76. https://doi.org/10.1108/01443570910925361
Pricewaterhouse Coopers LLP. (2013). Finance transformation: A Lean approach to increase value, (June). Retrieved from https://www.pwc.com/th/en/consulting/finance/assets/pdf/finance-transformation.pdf
Radnor, Z. (2010). Transferring lean into government. Journal of Manufacturing Technology Management, 21(3), 411–428. https://doi.org/10.1108/17410381011024368
Reeher, J. (2017). Service Industry Vs. Manufacturing Industry. Retrieved November 2, 2019, from https://bizfluent.com/about-5419144-service-industry-vs-manufacturing-industry.html
Solaimani, S., Haghighi Talab, A., & van der Rhee, B. (2019). An integrative view on Lean innovation management. Journal of Business Research, 105(July), 109–120. https://doi.org/10.1016/j.jbusres.2019.07.042
Sunder, S. G. M. S. V. (2016). Lean services: a systematic review. International Journal of Productivity and Performance Management, 65(8).
Vignesh, V., Suresh, M., & Aramvalarthan, S. (2016). Lean in service industries: A literature review. IOP Conference Series: Materials Science and Engineering, 149(1). https://doi.org/10.1088/1757-899X/149/1/012008
DOI: https://doi.org/10.17509/jrak.v9i1.27535
Refbacks
- There are currently no refbacks.
Jurnal Riset Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats