KONTRIBUSI VALUE STREAM COSTING DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP PENINGKATAN KINERJA PERUSAHAAN MANUFAKTUR
Keywords:
manajemen lean, VSC, sistem pengendalian manajemen lean, keuanggulan kompetitif, kinerja perusahaan
Abstract
Tujuan dari penelitian ini adalah untuk mengkaji peran value stream costing (VSC) dan sistem pengendalian
manajemen (SPM) lean dalam mendukung penerapan strategi manajemen lean untuk mencapai keunggulan
kompetitif dan meningkatkan kinerja perusahaan. Pengumpulan data dilakukan dengan menggunakan
kuesioner survei. Sebanyak 123 manajer di perusahaan manufaktur berpartisipasi dalam penelitian ini. Data
dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa lean MCS berpengaruh positif dan
signifikan terhadap keunggulan bersaing dan kinerja perusahaan, tetapi VSC tidak berpengaruh signifikan
terhadap keunggulan bersaing dan kinerja perusahaan. Selanjutnya, hasil penelitian menunjukkan peran lean
MCS sebagai bagian integral dari manajemen lean untuk mencapai keunggulan kompetitif dan meningkatkan
kinerja perusahaan.
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References
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Ward, P. T., J. K. McCreery, L. P. Ritzman, and D. Sharma. 1998. Competitive Priorities in Operations Management. Decision Sciences 29 (4):1035-1046.
Watts, C. A., K. Y. Kim, and C. K. Hahn. 1995. Linking Purchasing to Corporate Competitive Strategy. International Journal of Purchasing and Materials Management:1-8.
Widener, S. K. 2007. An Empirical Analysis of the Levers of Control Frameworks. Accounting, Organizations and Society 32:757-788.
Womack, J. P., and D. T. Jones. 2003. Lean Thinking: Banish Waste and Create Wealth in Your Corporation. New York, NY: Free Press.
Baron, R. M., and D. A. Kenny. 1986. The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of personality and social psychology 51 (6):1173.
Chenhall, R. H. 2005. Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Learning and Strategic Outcomes: An Exploratory Study. Accounting, Organizations and Society 30:395-442.
Chi, T., P. P. D. Kilduff, and V. B. Gargeya. 2009. Alignment Between Business Environment Characteristics, Competitive Priorities, Supply Chain Structures, and Firm Business Performance. International Journal of Productivity & Performance Management 58 (7):645-669.
Danneels, E. 2002. The Dynamics of Product Innovation and Firm Competences. Strategic management Journal 23:1095-1121.
Dent, J. F. 1990. Strategy, Organization, and Control: Some Possibilities for Accounting Research. Accounting, Organizations and Society 15 (1/2):3-25.
Emiliani, M. L. 2006. Origins of Lean Management in America: The Role of Connecticut Businesses. Journal of Management History 12 (2):167-184.
F. Hair Jr, J., M. Sarstedt, L. Hopkins, and V. G. Kuppelwieser. 2014. Partial least squares structural equation modeling (PLS-SEM) An emerging tool in business research. European Business Review 26 (2):106-121.
Flamholtz, E. 1996. Effective Organizational Control: A Framework, Applications, and Implications. European Management Journal 14 (6):596-611.
Flynn, B. B., R. G. Schroeder, and S. Sakakibara. 1995. The Impact of Quality Management Practices on Performance and Competitive Advantage. Decision Sciences 26 (5):659-691.
Fornell, C., and D. F. Larcker. 1981. Evaluating structural equation models with unobservable variables and measurement error. In Journal of marketing research, 39-50.
Fullerton, R. R., F. A. Kennedy, and S. K. Widener. 2013. Management accounting and control practices in lean manufacturing environment. Accounting, Organizations and Society 38:50-71.
Fullerton, R. R., and C. S. McWatters. 2002. The Role of Performance Measure and Incentive Systems in Relation to the Degree of JIT Implementation Accounting, Organizations and Society 27:711-735.
Grasso, L. P. 2005. Are ABC and RCA Accounting Systems are Compatible with Lean Management. Management Accounting Quarterly 7 (1):12-27.
Hair Jr, J. F., G. T. M. Hult, C. Ringle, and M. Sarstedt. 2014. A primer on partial least squares structural equation modeling (PLS-SEM): Sage Publications.
Hu, Q., R. Mason, S. Williams, and P. Found. 2015. Lean Implementation within SMEs: A Literature Review. Journal of Manufacturing Technology Management 26 (7):980-1012.
Kalagnanam, S. S., and R. M. Lindsay. 1998. The use of Organic Models of Control in JIT Firms: Generalising Woodward's Findings to Modern Manufacturing Practices. Accounting, Organizations and Society 24:1-30.
Kennedy, F., and P. Brewer. 2007. Motivating Employee Performance in Lean Environments: Respect, Empower, Support. In Lean accounting: best practices for sustainable integration, edited by J. Stenzel. Hoboken, New Jersey: John Wiley & Sons Inc, 93-118.
Kennedy, F. A., and S. K. Widener. 2008. A control framework: Insights from evidence on lean accounting. Management Accounting Research 19:301-323.
King, A. A., and M. J. Lenox. 2001. Lean and green? An empirical examination of the relationship between lean production and environmental performance. Production and operations management 10 (3):244-256.
Kock, N. 2010. Using WarpPLS in e-collaboration studies: An overview of five main analysis steps. International Journal of e-Collaboration (IJeC) 6 (4):1-11.
———. 2011. Using WarpPLS in e-collaboration studies: Mediating effects, control and second order variables, and algorithm choices. International Journal of e-Collaboration (IJeC) 7 (3):1-13.
———. 2014. Advanced mediating effects tests, multi-group analyses, and measurement model assessments in PLS-based SEM. International Journal of e-Collaboration (IJeC) 10 (1):1-13.
Kroes, J. R., and S. Ghosh. 2010. Outsourcing Congruence with Competitive Priorities: Impact on Supply Chain and Firm Performance. Journal of Operations Management 28:124-143.
Langfield-Smith, K. 1997. Management Control Systems and Strategy: A Critical Review. Accounting, Organizations and Society 22 (2):207-232.
Latan, H., and I. Ghozali. 2014. Partial Least Squares: Konsep Metode dan Aplikasi menggunakan WarpPLS 5.0. Third ed. Semarang, Indonesia: Bandan Penerbit-Undip.
Morgan, F. W. 1990. Judicial Standards for Survey Research: An Update and Guidlines. Journal of Marketing 54 (1):59-70.
Nilsson, F. 2002. Strategy and Management Control Systems: A Study of the Design and Use of Management Control Systems Following Takeover. Accounting and Finance 72:41-71.
Ringle, C. M., M. Sarstedt, and D. Straub. 2012. A critical look at the use of PLS-SEM in MIS Quarterly. MIS Quarterly 36 (1):iii-xiv.
Shah, R., and P. T. Ward. 2003. Lean manufacturing: context, practice bundles, and performance. Journal of Operations Management 21:129-149.
Simons, R. 1991. Strategic Orientation and Top Management Attention to Control systems. Strategic management Journal 12 (1):49-62.
———. 1994. How New Top Managers Use Control Systems as Levers of Strategic Renewal. Strategic management Journal 15 (3):169-189.
———. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston, Massachusetts: Harvard Business School Press.
Ward, P. T., J. K. McCreery, L. P. Ritzman, and D. Sharma. 1998. Competitive Priorities in Operations Management. Decision Sciences 29 (4):1035-1046.
Watts, C. A., K. Y. Kim, and C. K. Hahn. 1995. Linking Purchasing to Corporate Competitive Strategy. International Journal of Purchasing and Materials Management:1-8.
Widener, S. K. 2007. An Empirical Analysis of the Levers of Control Frameworks. Accounting, Organizations and Society 32:757-788.
Womack, J. P., and D. T. Jones. 2003. Lean Thinking: Banish Waste and Create Wealth in Your Corporation. New York, NY: Free Press.
Published
2021-11-18
How to Cite
Tupamahu, K. (2021). KONTRIBUSI VALUE STREAM COSTING DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP PENINGKATAN KINERJA PERUSAHAAN MANUFAKTUR. Jurnal Pendidikan Ekonomi (JPE), 1(2), 77-84. https://doi.org/10.30598/jpe.v1.i2.p77-84
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Articles
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