Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Trisakti
Andrea Utama
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT Murtanto Murtanto; Andrea Utama
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.724 KB) | DOI: 10.25105/jat.v5i1.4837

Abstract

This research describes how the implementation of Cost Reduction Innovation as a form of implementation of kaizen costing at PT. ABC, located in Jakarta.This research was conducted by direct observation, and the collection of related documents. For the measurement of research, on how well the implementation of Cost Reduction Innovation Activity, used four indicators, namely: 110% >achievement ratio (%) kaizen costing amount target (profit) > 90%, 110% > achievement ratio (%) kaizen costing per unit of product > 90%, 100% quantity ratio of implementing kaizen activities, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit > 75%.The result of this research indicate that the implementation of Cost Reduction Innovation Activities at PT. ABC “Good”. This reflected on the achievement of three indicators, namely indicators of achievement ratio (% kaizen costing amount target (profit), indicators of achievement ratio (%) kaizen costing per unit of product, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit. As for the quantity ratio indicator kaizen activity implementation has not been achieved.
Co-Authors Murtanto Murtanto