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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Economics, Entrepreneurship, Management Business and Accounting
Ravika Mutiara Savitrah
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember
Economics, Econometrics & Finance

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Dampak Implementasi Sistem Just In Time terhadap Efisiensi Biaya dan Produktivitas Tenaga Kerja pada Usaha Penggilingan Padi Skala UKM (Studi Kasus UD. Suka Kerja) Dian Fahira; Ravika Mutiara Savitrah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3040

Abstract

Business competition requires firms to improve productivity and efficiency to remain competitive. One strategy that can be adopted is the Just In Time (JIT) system, which emphasizes demand-based production and inventory minimization. This study analyzes the implementation of JIT and its impact on cost efficiency and labor productivity at UD. Suka Kerja, a small and medium-sized rice milling enterprise. Prior studies on JIT largely focus on large-scale manufacturing firms and operational efficiency, while empirical evidence on partial JIT implementation in SMEs, particularly its implications for labor productivity, cost control, and worker welfare, remains limited. This study employs a qualitative case study approach supported by quantitative performance analysis. Data were collected through observation, interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldana with triangulation of sources and techniques. The findings indicate that although JIT implementation at UD. Suka Kerja remains partial and transitional, as reflected by residual inventory from previous periods and workflow adjustments, it has contributed positively to operational performance. Total production costs decreased by 1.35%, production cost productivity increased from 0.0000671 kg/IDR to 0.0000714 kg/IDR, and production efficiency reached 104.9% relative to the pre-JIT standard. In addition, working hours were reduced by 27.2%, resulting in a 32% increase in labor productivity. Cost control contributed dominantly to profit growth, accounting for 84.49% of the increase in net profit. However, these performance improvements were accompanied by social trade-offs, particularly reduced working hours and worker income, which affected labor acceptance of the JIT system. The findings suggest that while JIT enhances efficiency and financial performance in SMEs, its successful implementation requires alignment with human resource management policies to ensure balanced outcomes between operational efficiency and worker welfare.
Developing A Web-Based Application for Enhanced Transparency and Accountability of Financial Management in A School Cooperative Context Novita Nurul Islami; Ravika Mutiara Savitrah; Wiwin Hartanto
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1041

Abstract

Purpose – Previous reports noted issues relating to transparency and accountability in the management of school cooperatives due to system errors, inefficiency, and limited real-time tracking with manual record-keeping of financial transactions. This study presents an application geared to tackle such challenges and lay the groundwork for further development in managing co-op financial needs. Design/methodology/approach – A Design and Development Research (DDR) approach was used along with the Software Development Life Cycle (SDLC) with the Waterfall model. Data collection involved observations, interviews, documentation review, and questionnaires. The system was developed through five phases: analysis, design, implementation, testing, and maintenance, all of which were carried out with the aid of this survey. The evaluation involved two information technology experts who were complemented by two accounting specialists. It included feasibility and user-driven usability assessments through a five-point Likert-scale instrument with five participants. Evaluations of transaction processes and financial reporting times before and after the application’s launch were used to track operational metrics over 30 transactions. Finding/Results – The findings suggest that the application is highly feasible in context and received very positive feedback throughout the limited testing. Feasibility of technology increased from 90% to 97.5%, while financial and accounting feasibility increased from 89.06% to 96.88%. Usefulness and satisfaction reached 98.18%. Operational appraisals also found time-related benefits in processing transactions and decent financial reporting. Originality/Value – This is an original study which optimizes accounting information system, real-time reporting, and inventory management a web-based solution. The researchers address only modest operational performance measures in to complement perception-based assessments in a small-scale environment
Co-Authors Dian Fahira Novita Nurul Islami Wiwin Hartanto