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All Journal JAM Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis Jurnal Akuntansi Keuangan Dan Perpajakan Bersama : Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research Journal of Management
Rifani Akbar Sulbahri
Universitas Tridinanti
Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Asyifa, Adinda Putri; Choironi, Aribah Muthi; Sanditha, Fidia; Al Sya’ban, Massagar; Sulbahri, Rifani Akbar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study explores the integration of Just-In-Time (JIT) and backflush costing as cost management strategies within agile supply chains. Employing a Hybrid Systematic Literature Review combining bibliometric analysis and thematic synthesis, eight peer-reviewed articles published between 2020 and 2026 were analyzed. The findings reveal that JIT effectively reduces inventory holding costs and eliminates non-value-added activities through a pull-based production system. Backflush costing complements JIT by simplifying cost recording procedures, improving reporting timeliness, and aligning accounting systems with lean production environments. In the context of agile supply chains, the integration of these two approaches enables companies to obtain more accurate and timely cost information, thereby supporting responsive decision-making. Digital technology serves as a critical enabler that synchronizes physical and information flows in real-time. The study concludes that effective cost management in dynamic business environments requires an integrated approach combining production systems, cost accounting, and digital infrastructure.
Co-Authors Afriyadi Cahyadi, Afriyadi Al Sya’ban, Massagar Alghifari Mahdi Igamo Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Asyifa, Adinda Putri Aulia , Suci Choironi, Aribah Muthi Deprianti, Gita Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Indah Permata Sari Karolin Adhisty Koefrowi Koefrowi Lestari, Luffi Luk luk Fuadah Martha Rianty Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Mulyani Susanti Nur Effen Padriyansyah Padriyansyah Padriyansyah Putra, Dimas Pratama Putri, Sarahdeaz Siti Fazzaura Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Sanditha, Fidia Seftiani, Lisa Siregar, Muhammad Ichsan Sri Hartati Susanti, Mulyani Syamsu Rijal Yessi Nelissma Fitri Yulia Saftiana Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zahra, Nabilah Amalia