Analisis Persepsi Karyawan terhadap Penerapan Prinsip Just-in-Time pada Brownies Amanda
DOI:
https://doi.org/10.51903/kompak.v19i2.4009Keywords:
Just In Time, Efisiensi Biaya Produksi, Akuntansi Manajemen, Industri Makanan, Brownies AmandaAbstract
The food industry, characterized by the use of perishable raw materials, requires effective production management to minimize waste and support operational efficiency. This study aims to analyze employees' perceptions of the implementation of the Just-in-Time (JIT) system and perceptions of production cost efficiency at Brownies Amanda. A descriptive quantitative approach was employed using purposive sampling, involving 36 employees who were directly engaged in production activities. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics with SPSS, supported by validity and reliability testing. The results indicate that all 15 questionnaire items are valid (r-value > 0.329), while the instrument demonstrates good reliability with a Cronbach's Alpha value of 0.811. The overall mean score for the JIT variable was 4.11, indicating that respondents generally had positive perceptions of the implementation of JIT practices. The highest mean score was obtained for the raw material management and production process dimension (4.16), while the lowest was recorded for the perceived production cost efficiency dimension (4.04). These findings reflect employees' perceptions regarding the implementation of JIT at Brownies Amanda and do not constitute empirical evidence that JIT has improved production cost efficiency. Further research is recommended to incorporate operational data, such as production costs, inventory levels, and storage costs, to provide a more objective evaluation of the impact of JIT implementation.References
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