LEANOVATION SEBAGAI REVOLUSI AKUNTANSI MANAJEMEN PADA SISTEM CROWDFUNDING

Gracia Santoso, Bonnie Soeherman

Abstract


Abstrak - Leanovation sebagai Revolusi Akuntansi Manajemen pada Sistem Crowdfunding

Tujuan Utama - Penelitian ini bertujuan untuk mengungkap fenomena revolusi akuntansi manajemen yang berbasis lean inovasi serta membuat model konseptualnya.

Metode – Pengumpulan data dilakukan dengan metode netnografi yang mengobservasi media internet. Analisis dilakukan dengan tiga tahap, yaitu kategorisasi, rasionalisasi relasi, dan membuat narasi.

Temuan Utama – Model konseptual dalam pemutakhiran akuntansi manajemen dilakukan melalui inovasi crowdfunding. Leanovation bertujuan untuk menciptakan lingkungan bisnis yang terus berinovasi dengan meminimalkan biaya dan risiko bisnis. Proses inovasi tidak selalu menjadi trade off dari risiko keuangan, namun kedua aspek tersebut diselaraskan menjadi kekuatan yang menjaga keberlanjutan bisnis.

Implikasi Teori dan Kebijakan – Akuntans manajemen harus mampu melakukan pengelolaan dan pengontrolan biaya. Penerapan leanovation dan kaizen dapat membantu dalam mengontrol keuangan dan menghilangkan pemborosan tersebut melalui value stream sistem crowdfunding.

Kebaruan Penelitian - Penelitian ini menemukan pola inovasi berbasis lean accounting dengan pemanfaatan teknologi digital.

 

Abstract - Leanovation as a Management Accounting Revolution through Crowdfunding System

Main Purpose - This research was aimed to reveal the revolutionary accounting phenomenon that is based on lean innovation on the crowdfunding platform.

Method - The data collection step was obtained using the netnography method, which observes the internet media. The analysis step was done in three steps (categorizing, rationalize relations, and creating narration).

Main Findings – Conceptual model for upgrading management accounting subject was obtained by using crowdfunding innovation. Leanovation aimed to create a never-ending innovation concept for the business. The innovation process did not always become the trade-off of the financial risks, but these two aspects would be aligned into a force that keeps business sustainable.

Theory and Practical Implications - Accounting managements needed to manage and control all costs in order to reduce the uncertainty risks. The practical use of leanovation and kaizen might help control the financial aspect and reduce inefficiencies.

Novelty - This research found an innovation pattern based on lean accounting by utilizing digital technologies.


Keywords


crowdfunding; lean accounting; reduksi biaya; risiko bisnis

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.19

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