Pengaruh Implementasi Konsep Just-in-Time terhadap Efisiensi Operasional dan Pengendalian Biaya di Perusahaan Manufaktur (Studi Kasus PT Waskita Karya Tbk)

Putri Silvia Istiqomah, Wanda Vidya Nandita, Nabila Putri Sayekti

Abstract

This study aims to investigate the effect of Just-in-Time concept implementation on operational efficiency and cost control at PT Waskita Karya Tbk, a manufacturing company in Indonesia. The research population consists of purchasing employees, PCD employees, Logistics Leaders, Line Heads, Group Heads, and Section Heads. The research sample was taken saturated, with a total sample size of 24 people. The data analysis methods used include descriptive statistics and multiple regression analysis. The results showed that there was a significant regression coefficient and a p-value lower than the significance level of 0.05 (with a p-value of 0.001). This indicates that the implementation of the Just-in-Time concept has a positive and significant influence on operational efficiency and cost control at PT Waskita Karya Tbk. In addition, the relatively high R-Squared (0.718) indicates that the Just-in-Time Concept variable is able to explain about 71.8% of the variation in operational efficiency and cost control in the company. This research has novelty in the context of the application of Just-in-Time concept in the construction industry through a case study on PT Waskita Karya Tbk. The implication of this study is that the implementation of Just-in-Time concept can improve operational efficiency and cost control in manufacturing companies. The findings provide a foundation for other manufacturing companies to adopt and implement the Just-in-Time concept to improve their operational performance.

Keywords

Just-in-Time, Operational Efficienct, Cost Control

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DOI: https://doi.org/10.5281/zenodo.8117594

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