Implementasi Just In Time dan Backflush Accounting dalam Efisiensi Biaya Produksi: Sebuah Systematic Literatur Review
DOI:
https://doi.org/10.54259/akua.v5i2.7398Keywords:
Just In Time, Backflush Accounting, Production Cost Efficiency, Lean Manufacturing, Systematic Literature ReviewAbstract
The overarching ambition of this inquiry is to scrutinize how JIT and backflush accounting in the context of production cost efficiency through SLR method. A search for articles was carried out on the Scopus-indexed database using structured keyword combinations, covering publications from 2021 to 2025. From 87 initially identified articles, ten article aligned with the predefined parameters and were systematically synthesized. The findings reveal that JIT implementation consistently contributes to operational efficiency improvements through waste elimination, work-in-process reduction, and demand-driven material flow optimization, while simultaneously generating measurable positive impacts on key financial indicators such as ROI, ROS, and profit margins. Meanwhile, backflush accounting is confirmed as an inherently compatible cost recording system within JIT environments, capable of reducing accounting administrative overhead without compromising reporting accuracy. The integration of both systems generates a stronger cost control synergy compared to isolated implementation. However, a significant research gap remains, as studies simultaneously examining JIT and backflush accounting as an integrated analytical framework are still scarce. This study contributes to management accounting literature by providing a systematic synthesis that can guide both future empirical research and practical decision-making in manufacturing firms.
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