ARTICLE REVIEW

FAHMI NATIGOR NASUTION – 198113003

ARIED SUMEKAR – 198113008
 Judul Artikel

Management accounting Improving distribution and business

system for hospitals: a performance through lean
research framework warehousing

Salah A. Hammad, Ruzita Jusoh and
Elaine Yen Nee Oon
University of Malaya, Kuala Lumpur, Malaysia
Industrial Management & DataSystems Vol.
110 No. 5, 2010 pp. 762-784
Ismail Abushaikha Loay Salhieh, and Neil Towers
School of Management and Logistics Sciences,
German Jordanian University, Amman, Jordan,
Graduate School of Business Administration, German
Jordanian University, Amman, Jordan The Business
School, University of Gloucestershire, Cheltenham, UK

International Journal of Retail & Distribution

Management Vol. 46 No. 8, 2018 pp. 780-800

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 Management accounting system for
hospitals: a research framework
(Sistem akuntansi manajemen untuk rumah
sakit: kerangka kerja penelitian)

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 “
Teori kontingensi digunakan untuk
mengidentifikasi faktor kontekstual
yang dapat mempengaruhi
penggunaan MAS

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 Tujuan dari makalah ini adalah untuk mengusulkan
kerangka kerja untuk memeriksa hubungan antara
faktor kontekstual, sistem akuntansi manajemen
(MAS) dan kinerja manajerial dalam industri
perawatan kesehatan

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6
 HIPOTESIS

H1. There is an indirect relationship between strategic types (prospector, defender,and analyzer)
and managerial performance through the extent to which managers use MAS that provides
broad, timeliness, aggregated, and integrated information.

H2. There is an indirect relationship between technology (task uncertainty and interdependence)
and managerial performance through the extent to which managers use MAS that provides
broad, timeliness, aggregated, and integrated information.

H3. There is an indirect relationship between decentralization and managerial performance

through the extent to which managers use MAS that provides broad, timeliness, aggregated, and
integrated information.

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 HIPOTESIS

H4. There is an indirect relationship between PEU and managerial performance through the
extent to which managers use MAS that provides broad, timeliness, aggregated, and integrated
information.

H5. There is an indirect relationship between hospital size and managerial performance through
the extent to which managers use MAS that provides broad, timeliness, aggregated, and
integrated information.

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 Kerangka kerja ini memberikan kejelasan dalam
menghubungkan manfaat yang dirasakan dari
informasi MAS karakteristik kinerja manajerial yang
telah dianggap bermasalah oleh studi sebelumnya.

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 Kerangka kerja ini membantu para praktisi
mengembangkan pendekatan baru dalam
mendesain MAS dalam sektor perawatan kesehatan.

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 Improving distribution and
business performance through
lean warehousing
(Meningkatkan distribusi dan kinerja bisnis
melalui pergudangan ramping)

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 “
Teori pandangan berbasis sumber daya (RBV)
menyatakan bahwa kemampuan perusahaan
untuk mengkoordinasikan sumber daya internal
efisien dapat menjadi sumber keunggulan
kompetitif bisnis (Grant, 1991; Eng,2016)

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 Tujuan dari makalah ini adalah untuk menguji
hubungan antara praktik pengurangan “waste”
gudang, kinerja operasional gudang, kinerja
distribusi dan kinerja bisnis.

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 HIPOTESIS

H1. Warehouse waste reduction practices have a positive relationship with business
performance.
H2. Warehouse waste reduction practices have a positive relationship with warehouse
operational performance.
H3. Warehouse operational performance has a positive relationship with business performance.
H4. Warehouse waste reduction practices have a positive relationship with distribution
performance.
H5. Warehouse operational performance has a positive relationship with distribution
performance.
H6. Distribution performance has a positive relationship with business performance.

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 Instrumen lanjutan memberikan panduan bagi
manajer logistik untuk memahami bagaimana untuk
mengurangi “waste” di implikasi setiap kegiatan
pergudangan. Hasil ini juga menginformasikan
manajer logistik bagaimana kinerja distribusi dapat
ditingkatkan melalui pergudangan ramping (lean
warehousing).

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 Penelitian ini masuk dalam area penelitian akuntansi
manajemen karena fokus penelitian terlatak pada
peningkatan kinerja organisasi secara keseluruhan
(kinerja gudang, kinerja distribusi dan kinerja bisnis)
dengan cara menciptakan nilai tambah bagi
organisasi dalam konsep lean management.

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 Thanks!
Any questions?

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