xi DAFTAR ISI
Halaman
HALAMAN JUDUL ... i
HALAMAN PENGESAHAN ... ii
HALAMAN PERSETUJUAN ... iii
HALAMAN PERNYATAAN ... iv
KATA PENGANTAR ... v
HALAMAN PERSEMBAHAN ... vii
INTISARI ... ix
ABSTRACT ... x
DAFTAR ISI ... xi
DAFTAR GAMBAR ... xv
DAFTAR TABEL ... xvi
BAB I PENDAHULUAN ... 1
1.1 Latar Belakang Masalah ... 1
1.2 Rumusan Masalah Penelitian ... 4
1.3 Pertanyaan Permasalahan ... 4
1.4 Tujuan Penelitian ... 4
1.5 Kontribusi Penelitian ... 5
1.6 Sistematika Penulisan ... 6
BAB II LANDASAN TEORI ... 7
2.1 Perkembangan Akuntansi Manajemen ... 7
xii
2.1.1 Lean Manufacturing ... 8
2.1.2 Lean Accounting ... 9
2.1.2.1 Five Principles of Lean Accounting ... 11
2.2 Western Management Concept ... 13
2.2.1 Strategic Management ... 13
2.2.1.1 Visi, Misi, dan Tujuan Organisasi (Objectives) ... 13
2.2.1.2 Strategy Implementation dan Competitive Advantage ... 14
2.2.2 Total Quality Management (TQM) ... 15
2.2.3 Activity Based Management (ABM) ... 16
2.3 The Mckinsey 7S Framework ... 17
BAB III METODOLOGI PENELITIAN ... 20
3.1 Objek Penelitian ... 20
3.2 Jenis Penelitian ... 20
3.3 Jenis Data ... 21
3.4 Teknik Pengumpulan Data ... 21
3.5 Metode Analisis Data ... 23
BAB IV GAMBARAN UMUM PERUSAHAAN DAN ANALISIS DATA ... 25
4.1 Sejarah dan Profil Perusahaan ... 25
4.2 Visi Misi, dan Tata Nilai Perusahaan ... 26
4.2.1 Visi Perusahaan ... 26
4.2.2 Misi Perusahaan ... 26
4.2.3 Tata Nilai Perusahaan ... 27
xiii
4.2.3.1 Astra Corporate Philosophy ... 27
4.2.3.2 Astra Code of Conduct/ACC ... 27
4.2.3.3 Astra System of Management ... 27
4.2.3.4 Company Operating Value ... 27
4.3 Struktur Perusahaan ... 28
4.4 Gambaran Umum Strategi Lean Accounting dan Western Management Concept ... 28
4.5 Perbandingan Implementasi Lean Accounting dan Western Management Concept PT AI-HSO dengan Five Principles of Lean Accounting ... 39
4.6 Analisis Implementasi Lean Accounting dan Western Management Concept Berdasarkan 7S Framework of Mckinsey ... 41
4.6.1 Strategy ... 42
4.6.2 System ... 43
4.6.3 Structure ... 44
4.6.4 Style ... 44
4.6.5 Skill and Staff ... 45
4.6.6 Shared Value ... 45
4.7 Permasalahan dalam Implementasi Strategi Lean Accounting dan Western Management Concept ... 47
BAB V PENUTUP ... 51
5.1 Kesimpulan ... 51
5.2 Keterbatasan Penelitian ... 53
xiv 5.3 Saran dan Rekomendasi ... 53
DAFTAR PUSTAKA ... 54 LAMPIRAN ... 57
xv DAFTAR GAMBAR
Gambar 2.1 Five Principles of Lean Accounting ... 13
Gambar 2.2 The 7S McKinsey Framework ... 19
Gambar 4.1 Lini Bisnis Perusahaan ... 26
Gambar 4.2 Struktur Honda Sales Operation ... 28
Gambar 4.3 Niguri System ... 31
Gambar 4.4 Pre Order (PO) Fix and Pre Order (PO) Add ... 32
Gambar 4.5 Transportation Monitoring System (TMS) ... 33
Gambar 4.6 Warehouse Management System (WMS) ... 34
Gambar 4.7 Portal HSO ... 36
Gambar 4.8 Sales and Marketing System (SMS) ... 38
Gambar 4.9 Pencapaian tahun 2013 dan target tahun 2014 ... 43
Gambar 4.10 Diagram Analisis Permasalahan dengan menggunakan Fishbone diagram ... 48
xvi DAFTAR TABEL
Tabel 4.1 Data Karakteristik Responden ... 42
xvii DAFTAR LAMPIRAN
Lampiran 1 Surat Izin Penelitian
Lampiran 2 Surat Keterangan Telah Melakukan Penelitian Lampiran 3 Kuisioner Penelitian
Lampiran 4 Rekapitulasi Kuisioner Lampiran 5 Catatan Hasil Wawancara
