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* Corresponding Author
Evaluasi Waste Management Dengan Lean Thinking pada Siklus Produksi : Studi Kasus pada Mixed Ownership Company
https://doi.org/10.22146/abis.v13i1.104856 Muhammad Aditya Amri(1*), Heyvon Herdhayinta(2)
(1) Master of Accounting, Faculty Economics and Business, Universitas Gadjah Mada, Yogyakarta
(2) Department of Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Tujuan – Tujuan penelitian ini adalah untuk mengevaluasi waste management dengan lean thinking bertujuan untuk melihat dan memperbaiki berbagai peluang terjadinya pemborosan dan sarana perbaikan berkelanjutan serta meningkatkan efisiensi produksi di PT. XYZ
Metode Penelitian – penelitian ini menggunakan data kualitatif dengan bentuk data triangulasi yang diperoleh melalui wawancara, observasi, dan analisis dokumen dengan tujuan memperoleh kekayaan data untuk pengambilan keputusan
Temuan – terdapat pemborosan yang ditemukan pada produksi gula di PT. XYZ ini, hal ini dapat disebabkan oleh kesalahan management, kesalahan operasioanal maupun faktor alam yang tidak dapat dihindari. PT. XYZ merupakan agroindustri yang dimiliki secara mixed ownership, sebagai agroindustri sangat bergantung pada kualitas hasil perkebun yang sensitif terhadap perubahan alam, pasokan tebu diperoleh melalui kebun PT. XYZ atau membeli bahan mentah dari petani. selanjutnya pada proses pengolahannya diperlukan parameter produksi untuk mendapatkan hasil gula yang maksimal. Namun karena tidak bisa dicapainya proses produksi yang optimal karena terjadinya kerusakan alat, kondisi operasi yang tidak bisa terpenuhi, ketidak akuratannya penimbangan maupun kelalaian operator menyebabkan terjadinya pemborosan. Pemborosan yang telah teridentifikasi dilakukan penanganan paling efektif sebagai tindak pencegahan agar tidak terjadi pemborosan biaya secara berkelanjutan.
Orisinalitas - Objek penelitian kali ini berada di Indonesia yang memiliki status mixed ownership yang merupakan perkembangan dari status kepemilikan state owned enterprise, sehingga diharapkan dapat menjalankan proses evaluasi, identifikasi pada waste management dari aktivitas siklus produksi yang telah berjalan selama ini. Penelitian ini menggunakan kerangka yang disusun oleh Klein (2020) untuk dapat mengevaluasi waste management pada siklus produksi.
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DOI: https://doi.org/10.22146/abis.v13i1.104856
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