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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Jurnal Riset Ilmu Akuntansi
Al Zahira, Tira
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Economics, Econometrics & Finance

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RESILIENSI SISTEM JUST-IN-TIME DALAM KONDISI DISRUPSI RANTAI PASOK: STUDI KASUS PT TOYOTA MOTOR MANUFACTURING INDONESIA (TMMIN) PADA PERIODE 2020-2023 Manurung, Heva Gracia; Sipayung, Gerry Afriando; Sihombing, Dionisius; Tumangger, Febrian; Tambunan, Ummi Fadillah; Al Zahira, Tira; Harahap, Halwa Zahra Ain
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.269

Abstract

The Just-In-Time (JIT) system has long been a foundation of production efficiency in the global automotive manufacturing industry. However, the semiconductor crisis that struck the world in 2020 to 2023 presented a serious test of the resilience of this zero-buffer inventory-based production system. This study aims to analyze the resilience of the JIT system at PT Toyota Motor Manufacturing Indonesia (TMMIN) in facing supply chain disruptions caused by the global semiconductor shortage. Using a qualitative descriptive approach based on a single case study, this research utilizes secondary data from TMMIN Sustainability Reports 2022 and 2023, GAIKINDO production statistics, global industry reports, and verified academic literature. The results show that despite the semiconductor crisis impacting TMMIN production capacity, the company maintained operational continuity through three main adaptation strategies: production model prioritization, component stock optimization, and strengthened industry ecosystem coordination. These findings support the argument that JIT does not need to be abandoned, but rather evolved into an Adaptive-JIT model that integrates resilience mechanisms without sacrificing long-term Lean efficiency principles.
ANALISIS KOMPARATIF PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PROSES (PROCESS COSTING) Sriwedari, Tuti; Siregar, Waidan Nur; Al Zahira, Tira; Pangaribuan, Hawila Sabta
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6934

Abstract

This study aims to examine and compare the application of the process costing method in determining the cost of goods manufactured (COGM) across various industrial sectors, including food and beverages, textiles, construction materials, agribusiness, and household industries. Using a descriptive-comparative literature review approach, the research analyzed ten scientific journals published between 2020 and 2025. The findings reveal that the implementation of process costing consistently enhances the accuracy of production cost calculations compared to traditional methods, as it accounts for all cost components proportionally at each stage of the process. Variations among industries are influenced by sector characteristics, the proportion of overhead costs, and the quality of cost recording systems. Therefore, process costing is proven to be effective in improving cost transparency, operational efficiency, and managerial decision-making accuracy.
Co-Authors Harahap, Halwa Zahra Ain Manurung, Heva Gracia Pangaribuan, Hawila Sabta Sihombing, Dionisius Sipayung, Gerry Afriando Siregar, Waidan Nur Sriwedari, Tuti Tambunan, Ummi Fadillah Tumangger, Febrian