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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen EL-MUHASABA Civil Engineering Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif Jurnal Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Keuangan dan Bisnis Journal Of Economic Sciences (Ekuisci) Jurnal Informasi Akuntansi
Ming Chen
STIE Musi Palembang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES Sri, Dewi; Chen, Ming
Jurnal Akuntansi Kompetif Vol. 2 No. 3 (2019): Akuntansi, Etika, dan Kinerja: Perspektif Modern dalam Praktik Bisnis dan Sekto
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v2i3.397

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris apakah strategi diversifikasi berpengaruh terhadap kinerja perusahaan pada perusahaan Food And Beverages yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2017. Dalam penelitian ini variabel strategi diversifikasi diproksikan dengan Hierschman Herfindah Index (HHI). Kinerja perusahaan diukur dengan Economic Value Added (EVA). Sampel penelitian ini adalah perusahaan Food And Beverages yang terdaftar di Bursa Efek Indonesia dari tahun 2014 sampai dengan 2017. Penelitian ini menggunakan model regresi sederhana dan menggunakan SPSS sebagai alat penguji. Hasil penelitian menunjukkan bahwa hipotesis ditolak sehingga ini menunjukkan bahwa pada variabel strategi diversifikasi tidak berpengaruh terhadap kinerja keuangan perusahaan Food and Beverages.
Just In Time (JIT) Based Manufacturing Innovation for Production Cost Efficiency: Empirical Analysis at CV. Natural Setiawan, Heri; Susanto, Sani; Rinamurti, Micheline; Chen, Ming; Alfian, Achmad
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.945

Abstract

Background, The production process at CV Natural is critical because the sales results of the product are to turn the wheels of the company's economy. The duration of production significantly affects the company because of the targets it must meet. In the production process of wooden carpets and various interior mat products from wood, there is much waste of wood raw materials, while if the wood is stored for too long, damage will occur. So, with this waste, there is a waste of storage costs on wood raw materials. Aim: This study aims to determine the application and role of Just In Time (JIT) in the efficiency of the company's production costs. Methods, JIT methods can streamline production costs without having to reduce product quality—determination of the optimal order quantity, applying JIT to the production line with the concept of line balancing. Results: The company's raw material inventory policy is not optimal and has not shown production cost efficiency compared to using the Economic Order Quantity (EOQ) method or the JIT method. Conclusions: if using the EOQ method, the company can save 63.89% or Rp. 113,473,933.41 of production costs, and if using the JIT method, the company can save 95.47% or Rp. 112,332,193.00 of the total inventory cost of Rp. 177,655,932.73. Implication, CV. Natural's JIT implementation has the potential to improve production cost efficiency significantly, provided it is managed with a solid supply chain management strategy and supported by adequate information systems. However, risk mitigation is required through strategic minimum buffers and close supplier relationships.
Co-Authors Alfian, Achmad Andrew Gunawan Antonius Singgih Setiawan Bernadette Robiani Heriyanto Heriyanto Ida Ayu Putu Sri Widnyani Lyani, Erni Micheline Rinamurti, Micheline Mu, Guangtao Mukhtaruddin Mukhtaruddin Ratnasari, Agatha Septiana Sri Rufi'i Sani Susanto Shi, Mingfang Sri, Dewi Wijaya, Antonny Wijaya, Prisca Adelia Xu, Lidan Yan, Yutong YULIA SAFTIANA, YULIA Zhao, Jitao Zhu, Miaomiao