Evaluasi penerapan material flow cost accounting (mfca) dan perspektif kaizen dalam pencapaian efisiensi biaya dan kinerja lingkungan
Subyek : Cost accounting
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Nurhastuty Kesumo Wardhani
Pembimbing 2 : Nurhastuty Kesumo Wardhani
Kata Kunci : material flow cost accounting, Kaizen, cost efficiency, environmental performance, food processing
Status Posting : Published
Status : Lengkap
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| 1. | 2026_TS_MAK_123012311076_Halaman-Judul.pdf | 13 | |
| 2. | 2026_TS_MAK_123012311076_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012311076_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012311076_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012311076_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2026_TS_MAK_123012311076_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012311076_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012311076_Bab-1.pdf | 14 | |
| 9. | 2026_TS_MAK_123012311076_Bab-2.pdf | 11 |
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| 10. | 2026_TS_MAK_123012311076_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012311076_Bab-4.pdf |
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| 12. | 2026_TS_MAK_123012311076_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012311076_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012311076_Lampiran.pdf | 12 |
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P Penelitian ini bertujuan untuk mengevaluasi implementasi mfca dan perspektif kaizen dalam meningkatkan efisiensi biaya dan kinerja lingkungan, dengan menggunakan pendekatan kualitatif berbasis interview dan observasi pada perusahaan pengolahan makanan. teknik pengumpulan data dilakukan melalui wawancara semi-terstruktur dan observasi langsung terhadap proses produksi. wawancara dilakukan kepada 7 informan dari kepala pabrik, kepala produksi, manager costing, supervisor k3, staf k3, qa dan qc. analisis data dilakukan menggunakan analisis tematik berdasarkan teori braun and clarke. data yang diperoleh dianalisis untuk mengungkap tema-tema utama terkait dengan aliran material, pengelolaan limbah, efisiensi biaya, dan penerapan perbaikan berkelanjutan dalam proses produksi. hasil penelitian menunjukkan bahwa mfca meningkatkan transparansi biaya limbah dan mengidentifikasi kerugian material, sementara kaizen berkontribusi pada perbaikan berkelanjutan yang mengurangi pemborosan. integrasi kedua pendekatan ini menghasilkan peningkatan efisiensi biaya, pengurangan limbah material, dan kinerja lingkungan yang lebihbaik. penelitian ini memberikan rekomendasi praktis bagi perusahaan untuk meningkatkan efisiensi biaya, efisiensi operasional dan kinerja lingkungan, yang merupakan faktor penting dalam keberlanjutan perusahaan
T This study aims to evaluate the implementation of mfca (material flow cost accounting) and the kaizen perspective in improving cost efficiency and environmental performance, using a qualitative approach based on interviews and observations at a food processing company. data collection techniques were conducted through semi-structured interviews and direct observation of the production process. interviews were conducted with 7 informants, including the plant manager, production head, costing manager, hse supervisor, hse staff, qa, and qc. data analysis was performed using thematic analysis based on the theory of braun and clarke. the data obtained were analyzed to uncover key themes related to material flow, waste management, cost efficiency, and the implementation of continuous improvement in the production process. the results of the study indicate that mfca enhances waste cost transparency and identifies material losses, while kaizen contributes to continuous improvements that reduce waste. the integration of both approaches results in improved cost efficiency, reduced material waste, and better environmental performance. this study provides practical recommendations for companies to enhance cost efficiency, operational efficiency, and environmental performance, which are crucial factors for corporate sustainability.