ANALISIS ACTIVITY BASED MANAGEMENT (ABM) DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI BASIS DIGITAL MODEL PADA PROSESING LEAN EIGHT SIGMA TEMBAKAU KOPERASI KARYAWAN REDRIYING BOJONEGORO (KAREB)

SRIYADI, SRIYADI (2025) ANALISIS ACTIVITY BASED MANAGEMENT (ABM) DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI BASIS DIGITAL MODEL PADA PROSESING LEAN EIGHT SIGMA TEMBAKAU KOPERASI KARYAWAN REDRIYING BOJONEGORO (KAREB). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to analyze the application of the ABM concept to control production costs in the tobacco drying production unit at the Kareb Bojonegoro Cooperative, analyze how to reduce waste in the tobacco processing unit at the Kareb Bojonegoro Cooperative using the lean eight sigma method and analyze the application of ABM with the lean eight sigma method in the unit Tobacco processing at the Kareb Bojonegoro Cooperative can increase effectiveness and efficiency. This research was conducted at the Kareb Bojonegoro Cooperative tobacco processing unit with this type of research being qualitative research with the considerations of qualitative researchers including: 1) the researcher believes that each individual has character, uniqueness in interpreting their experiences, 2) this method provides a direct relationship between researchers and informants, and 3) qualitative methods are more sensitive to the value patterns that will be studied. The approach used in this research is a case study approach. Primary data in this research are interviews with the head of production, head of accounting, head of HR which is related to processes in the tobacco processing unit at the Kareb Bojonegoro cooperative, while secondary data in this research is data obtained from various sources or other parties, namely parties internal company, includes all data obtained by researchers through intermediary media. This data includes company history and company financial data. The results of this research validate the effectiveness of implementing Activity- Based Management (ABM) with the Lean Eight Sigma model in increasing operational efficiency and effectiveness, especially in tobacco processing units. The integration of these two methods has succeeded in optimizing resource use, controlling production costs more accurately, and minimizing waste in various operational aspects. By focusing on activities that absorb costs and eliminating processes that do not add value, cooperatives have achieved substantial improvements in cost transparency and more informed investment decisions. This approach has also strengthened a work culture that supports continuous improvement and innovation, as well as increasing employee engagement and motivation through a fair and transparent incentive system. The implementation of ABM with the Lean Eight Sigma model not only as a project but as a cultural transformation has supported the Kareb Bojonegoro Cooperative in maintaining competitiveness in a dynamic market, showing how management theory can be applied to achieve sustainable and effective operational change

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Analysis Of Activity Based Management (ABM), Lean Eight Sigma
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Doktor Ilmu Ekonomi
Depositing User:	Unnamed user with email zainulfarid@icloud.com
Date Deposited:	10 Oct 2001 02:11
Last Modified:	10 Oct 2001 02:11
URI:	http://repository.untag-sby.ac.id/id/eprint/41854

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