LEANOVATION SEBAGAI REVOLUSI AKUNTANSI MANAJEMEN PADA SISTEM CROWDFUNDING

Abstract

Main Purpose - This research is aimed to reveal the accounting revolutionary phenomenon that is based on lean innovation on the crowdfunding platform and also make conceptual model of leanovation. Method - The data collection step was obtained by using the netnography method which observes the internet media (website and Hasbro Pulse Social Media platform). While the analysis step was done in three steps, categorizing, rasionalize relation, and creating narration. Main Findings – Conceptual model for upgrading management accounting subject is obtained by using crowdfunding innovation that is able to reduce the loss risks. Leanovation objective is to create a never-ending innovation concept for the business environments by reducing costs and business risks. The innovation proccess doesn’t always become the trade off of the financial risks, but these two aspects would be aligned into a force that keeps business sustainability. Theory and Practical Implications - Accounting management needs to manage and control all costs in order to reduce the uncertainty risks which eventually might lead to wastes. The practical use of leanovation and kaizen might help to control financial aspect and reduce the inefficencies of the business through the value stream of crowdfunding system. Novelty - This research found an innovation pattern based on lean accounting by utilising digital technologies.