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All Journal Jurnal Akuntansi Multiparadigma Asia Pacific Fraud Journal
Muhammad Zamzami
Universitas Trilogi
Economics, Econometrics & Finance Social Sciences

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Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019 Nurisa Anzani; Muhammad Zamzami; Aulia Nurazizah; Lely Dahlia
Asia Pacific Fraud Journal Vol 6, No 1: Volume 6, No. 1st Edition (January-June 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i1.151

Abstract

The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.
APAKAH GEMBA KAIZEN MAMPU MENINGKATKAN KINERJA NONKEUANGAN PERGURUAN TINGGI? Muhammad Zamzami; Novita Novita
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.12

Abstract

Abstrak - Apakah Gemba Kaizen Mampu Meningkatkan Kinerja Nonkeuangan Perguruan Tinggi?Tujuan Utama - Penelitian ini untuk melihat pengaruh Gemba kaizen dalam meningkatkan kinerja nonkeuangan, yaitu sistem manajemen mutu pendidikan tinggi dan kualitas layanan pada perguruan tinggi.Metode - Penelitian ini menggunakan Partial Least Square sebagai metode. Sampel penelitian terdiri dari 400 mahasiswa pada beberapa perguruan tinggi.Temuan Utama – Penelitian ini menemukan bahwa Gemba kaizen dapat meningkatkan kinerja nonkeuangan perguruan tinggi. Jika perguruan tinggi mengimplementasikan konsep Gemba kaizen maka perguruan tinggi juga meningkatkan sistem manajemen mutu. Peningkatan kinerja dapat dimulai dari perencanaan, pelaksanaan, evaluasi, pengendalian, sampai dengan pencapaian.Implikasi Teori dan Kebijakan – Pengelola perguruan tinggi dituntut untuk melakukan perbaikan berkelanjutan dengan mengimplementasikan konsep Gemba kaizen pada aktivitas operasionalnya. Selain itu, pengelola perguruan tinggi dapat terus meningkatkan kinerja nonkeuangan agar visi dan misi dapat perguruan tinggi tercapai.Kebaruan Penelitian - Kebaruan penelitian ini terlihat pada dampak implementasi Gemba kaizen dalam meningkatkan kinerja nonkeuangan perguruan tinggi. Abstract - Can Gemba Kaizen Improve Non-financial Performance in Higher Education?Main Purpose - This study was to see the effect of Gemba kaizen in improving non-financial performance, namely the quality management system of higher education and service quality in universities.Method - This study used Partial Least Square as a method. The research sample consisted of 400 students at several universities.Main Findings - This study found that Gemba kaizen can improve non-financial performance. If the higher education managers implement this concept, the institutions also improve the quality management system. Performance improvement can be started by planning, implementing, evaluating, controlling until achieving.Theory and Practical Implications - Higher education managers must make continuous improvements by implementing the concept of Gemba kaizen in their operational activities. In addition, tertiary institutions can continue to improve non-financial performance so that the university's vision and mission can be achieved.Novelty - The novelty of this study is seen in the impact of implementing Gemba kaizen in improving non-financial performance in higher education.
Co-Authors Aulia Nurazizah Dahlia, Lely Novita Nurisa Anzani