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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Riset Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE)
Wiyono Pontjoharyo
Universitas Surabaya
Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
Ketika Lean Tidak Hanya Mengenai Efisiensi: Efektivitas Lean pada Badan Usaha Berbasis Layanan Konsumen Widjaja, Gresyelda Lavinia; Pontjoharyo, Wiyono
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27535

Abstract

Lean principle has been commonly used in the manufacturing industry, but as the time goes by, the service industry has also begun to adapt this principle. Lean principles in the service industry, particularly in finance and accounting, can improve quality, timeliness, and overall value delivered by simplify processes and reduce non value added activities, or known as lean accounting services. Lean principle is commonly related to efficiency, whereas every business entity also has their long-term goals to be achieved. This exploratory research focuses on the phenomena that exist in the disbursement department at PT G through their activities specifically in delivering accounting service based on lean principles. By using a qualitative interpretation method, this study aims to explore how business entity not only increases efficiency, but can also be effective in achieving their goals. This research reveals that customer service based company can also takes the advantage from the adoption of Kaizen principle throughout Kaizen tools while developing the continuous improvement mindset. PT G improves their operational efficiency while fulfilling the customer expectation and company goals. This success is also affected by the management team support and relevant company value.
Accounting Irrelevance: Dimensi Affect Heuristic pada Formulasi Harga Jual Badan Usaha Retail ., Karina; Pontjoharyo, Wiyono
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.30106

Abstract

People often receive more information when they learn from their past. Past experience and belief may be particularly powerful in influencing judgments. Uniqueness of an object often leads to specific valuation. This unique object can be measured with special valuation techniques, including affect heuristic. Coupled with experience and belief, affect heuristic gives information that is easy to access in valuation activity. This explanatory research explains the role of affect heuristic in pricing electronic products as one of conventional goods. Using phenomenological approach, this qualitative research aims to gain better understanding of lived mindset and experience from price makers in pricing activity. This research finds some limitations that must have contributed to accounting irrelevance in pricing activity.
Co-Authors ., Karina Karolin Mariyana Krida, Ashari Wenny Yohanes Widjaja, Gresyelda Lavinia