Claim Missing Document
Check
Articles

Found 3 Documents
Search

Dampak Just in Time (JIT) terhadap Kinerja Operasional : Literature Review Wahyudi Nur Hidayat; Krisna Praditya; Sabikah Ulima Paw Waz; Galang Hanipan; Helmy Royaldi; Mukhtaruddin, Mukhtaruddin
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3234

Abstract

In the face of increasingly intense business competition, improving operational performance has become a critical priority for companies. One widely adopted strategy to achieve efficiency is the Just In Time (JIT) system. This study applies a Systematic Literature Review (SLR) method to analyze the impact of JIT implementation on companies' operational performance. The findings reveal that JIT significantly contributes to reducing storage costs, enhancing production efficiency, speeding up distribution processes, and increasing operational flexibility and customer satisfaction. However, the success of JIT implementation largely depends on effective coordination with suppliers, technological readiness, and the competence of human resources.
Dampak Sistem Informasi Akuntansi terhadap UMKM di Kawasan Asia: Tinjauan Literatur Sistematis Wahyudi Nur Hidayat; Yusnaini Yusnaini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8569

Abstract

The purpose of this study is to assess the impact of Accounting Information Systems (AIS) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Asia. To achieve this objective, this study uses a comprehensive literature review method. This study emphasizes how the implementation of AIS can improve management decision-making, operational efficiency, and financial reporting accuracy, considering the important role of MSMEs in the Asian economy. This study utilizes the PRISMA method and the Google Scholar database. 27 articles met the inclusion criteria. The results show that the implementation of AIS generally benefits the performance of MSMEs, although the impact varies depending on the sector, location, and scale of the business. It is evident that the success of AIS adoption is influenced by internal components, such as organizational culture, HR training, and management support, as well as external components, such as government policies and technological infrastructure. This study provides practical lessons for business actors and policy makers on how to create a more effective and inclusive MSME digitalization strategy in the Asian region. Keywords: Accounting Information Systems, MSMEs, Asia, Business Digitalization JEL Code: M41, L26, O32, C80
Dampak Sistem Informasi Akuntansi terhadap UMKM di Kawasan Asia: Tinjauan Literatur Sistematis Wahyudi Nur Hidayat; Yusnaini Yusnaini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8569

Abstract

The purpose of this study is to assess the impact of Accounting Information Systems (AIS) on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Asia. To achieve this objective, this study uses a comprehensive literature review method. This study emphasizes how the implementation of AIS can improve management decision-making, operational efficiency, and financial reporting accuracy, considering the important role of MSMEs in the Asian economy. This study utilizes the PRISMA method and the Google Scholar database. 27 articles met the inclusion criteria. The results show that the implementation of AIS generally benefits the performance of MSMEs, although the impact varies depending on the sector, location, and scale of the business. It is evident that the success of AIS adoption is influenced by internal components, such as organizational culture, HR training, and management support, as well as external components, such as government policies and technological infrastructure. This study provides practical lessons for business actors and policy makers on how to create a more effective and inclusive MSME digitalization strategy in the Asian region. Keywords: Accounting Information Systems, MSMEs, Asia, Business Digitalization JEL Code: M41, L26, O32, C80