JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Vol 28 No 1 (2026): January-June 2026

Equipment Efficiency Analysis of Espresso Machine Using the Overall Equipment Effectiveness (OEE) Method and Total Productive Maintenance (TPM) Approach

Azizah, Ni Matul (Unknown)
Dermawan, Rizky (Unknown)
Azhar, Ratih Mukti (Unknown)



Article Info

Publish Date
12 Jan 2026

Abstract

This study aims to evaluate the equipment efficiency of a La Marzocco espresso machine at Kopi Anak Monopole Coffee Shop by employing the Overall Equipment Effectiveness (OEE) method and the Total Productive Maintenance (TPM) framework. The analysis measures machine performance through three main OEE components: availability, performance, and quality. A quantitative approach was used by collecting eight months of observational data (December 2024–July 2025), including operational time, downtime, setup duration, and the quantity of both good and defective outputs. Data interpretation involved OEE computation, the Six Big Losses framework, Pareto prioritization, and Fishbone root-cause analysis. Findings indicate that before TPM implementation, the espresso machine achieved an average OEE of 30.25%, dominated by idling and minor stoppages (65.61%). After TPM was applied, the OEE increased to 31.01%, showing measurable improvement in machine reliability and operator awareness. The study highlights that the adoption of TPM principles in small-scale coffee shops can enhance operational discipline and efficiency, offering both theoretical and practical insights for service oriented businesses.

Copyrights © 2026






Journal Info

Abbrev

jame

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in ...