Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce
This study aims to analyze the application of kaizen costing as a continuous improvement to improve the competitive advantage of e-commerce. Kaizen is widely applied to Japanese companies with the concepts of 3M (Muda, Mura, Muri) and 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) that can help manag...
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2019-06-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/2136 |
| _version_ | 1828098625611235328 |
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| author | Nurlaeli Aprilia Sahri Novita Novita |
| author_facet | Nurlaeli Aprilia Sahri Novita Novita |
| author_sort | Nurlaeli Aprilia Sahri |
| collection | DOAJ |
| description | This study aims to analyze the application of kaizen costing as a continuous improvement to improve the competitive advantage of e-commerce. Kaizen is widely applied to Japanese companies with the concepts of 3M (Muda, Mura, Muri) and 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) that can help management in managing workplaces, improve employee discipline, reduce waste, improve company quality and efficiency . E-commerce as the object of research is PT Aplikasi Karya Anak Bangsa (Go-Jek Indonesia) which involves employees, drivers, and customers as research samples. The method of data collection is done through observation, documentation, interviews and questionnaires. Methods of data analysis through descriptive analysis and verification using the Partial Least Square (PLS) program. Based on the survey results, respondents' responses and company conditions concluded that Go-Jek had implemented the kaizen costing concept in the face of e-commerce competition. However, only the variables Muri, Seiso, Seiketsu, Shitsuke which only have a significant effect on the variable of competitive advantage. This is because the number of respondents who have not felt the effectiveness of the company in implementing kaizen costing.
Keywords: Kaizen costing; Continuous improvement; 3M; 5S; Competitive advantage |
| first_indexed | 2024-04-11T08:05:00Z |
| format | Article |
| id | doaj.art-9bd7a36dc9fb4806a1f92ac26eb264f8 |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-04-11T08:05:00Z |
| publishDate | 2019-06-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-9bd7a36dc9fb4806a1f92ac26eb264f82022-12-22T04:35:35ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912019-06-0131184310.33603/jka.v3i1.21361252Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-CommerceNurlaeli Aprilia Sahri0Novita Novita1Fakultas Ekonomi dan Bisnis - Universitas TrilogiFakultas Ekonomi dan Bisnis - Universitas TrilogiThis study aims to analyze the application of kaizen costing as a continuous improvement to improve the competitive advantage of e-commerce. Kaizen is widely applied to Japanese companies with the concepts of 3M (Muda, Mura, Muri) and 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) that can help management in managing workplaces, improve employee discipline, reduce waste, improve company quality and efficiency . E-commerce as the object of research is PT Aplikasi Karya Anak Bangsa (Go-Jek Indonesia) which involves employees, drivers, and customers as research samples. The method of data collection is done through observation, documentation, interviews and questionnaires. Methods of data analysis through descriptive analysis and verification using the Partial Least Square (PLS) program. Based on the survey results, respondents' responses and company conditions concluded that Go-Jek had implemented the kaizen costing concept in the face of e-commerce competition. However, only the variables Muri, Seiso, Seiketsu, Shitsuke which only have a significant effect on the variable of competitive advantage. This is because the number of respondents who have not felt the effectiveness of the company in implementing kaizen costing. Keywords: Kaizen costing; Continuous improvement; 3M; 5S; Competitive advantagehttps://jurnal.ugj.ac.id/index.php/jka/article/view/2136 |
| spellingShingle | Nurlaeli Aprilia Sahri Novita Novita Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce Jurnal Kajian Akuntansi |
| title | Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce |
| title_full | Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce |
| title_fullStr | Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce |
| title_full_unstemmed | Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce |
| title_short | Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce |
| title_sort | kaizen costing sebagai perbaikan berkelanjutan untuk meningkatkan keunggulan bersaing pada e commerce |
| url | https://jurnal.ugj.ac.id/index.php/jka/article/view/2136 |
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