Lean Accounting: Systematic Literature Review dan Isu Isu Terkini
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Sistem akuntansi tradisional yang tidak lagi dapat menyesuaikan sistem perusahaan industri mendorong lahirnya lean accounting. Lean accounting adalah sebuah pendekatan yang dibuat untuk mendukung perkembangan dari penerapan lean manufacturing dengan menggunakan sistem dan metode yang diciptakan berdasarkan prinsip-prinsip lean, yaitu Visual Performance Measurement, Continuous Improvement (CI) dan Value Stream Costing. Penulisan artikel ini bertujuan untuk mengetahui dan menganalisis implementasi lean accounting, tantangan dan isu-isu terkini. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan menganalisis 78 artikel yang relevan dari rentang tahun 2000 hingga 2024 berdasarkan kriteria inklusi dan ekslusi yang ditetapkan didapatkan sebanyak 19 artikel. Artikel diperoleh dari program perangkat lunak Publish or Perish (PoP) versi 8.1 pada pencarian Scopus. Hasil dari penelitian ini menemukan bahwa implementasi lean accounting pada perusahaan industri memberikan dampak yang positif terhadap kinerja perusahaan sehingga perusahaan dapat menghemat biaya, mengurangi pemborosan, meningkatkan efisiensi operasional, hingga membantu perusahaan mengambil keputusan secara tepat dengan informasi yang akurat. Tantangan utama penerapan lean accounting bersumber dari budaya organisasi yang masih hierarkis, dominasi sistem akuntansi tradisional, serta ketidaksiapan pimpinan organisasi dalam menerima perubahan paradigma pengukuran kinerja. Pengukuran kinerja berbasis value stream mendorong fokus organisasi pada kelancaran aliran proses, pengurangan pemborosan, serta akuntabilitas tim terhadap indikator operasional seperti lead time, ketepatan waktu pengiriman, dan kualitas.Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan industri yang ingin mengadopsi prinsip-prinsip Lean Accounting untuk meningkatkan kinerja operasional dan keuangan.
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