Analisis Aktivitas Pencatatan Transaksi Manual Sebagai Aktivitas Non-Value Added Pada Arung Co-Working Spaces

Mahardini Gloria Laurencia Daly; Rahayu Indriasari; Erwinsyah

doi:10.53697/emba.v5i2.3606

Authors

Mahardini Gloria Laurencia Daly Universitas Tadulako
Rahayu Indriasari Universitas Tadulako
Erwinsyah Universitas Tadulako

DOI:

https://doi.org/10.53697/emba.v5i2.3606

Keywords:

Activity-Based Management, Aktivitas Tidak Bernilai Tambah, Pencatatan Transaksi, Efisiensi Operasional, UMKM

Abstract

Penelitian ini bertujuan untuk menganalisis aktivitas tidak bernilai tambah (non–value added/NVA) dalam proses pencatatan transaksi manual pada Arung Co-Working Spaces pasca rebranding tahun 2025. Fokus penelitian diarahkan pada bagaimana aktivitas administratif yang berulang berkontribusi terhadap inefisiensi dan peningkatan biaya peluang. Penelitian menggunakan pendekatan kualitatif studi kasus melalui wawancara dengan pemilik, kasir, barista, dan pelanggan serta observasi langsung alur kerja. Validasi data dilakukan melalui triangulasi dan member checking. Analisis menggunakan kerangka Activity-Based Management (ABM) dan identifikasi aktivitas bernilai tambah. Hasil penelitian menunjukkan bahwa proses pencatatan transaksi mengandung beberapa aktivitas NVA, seperti pencatatan ganda (buku dan aplikasi), rekap akhir hari, serta koreksi kesalahan input. Aktivitas ini menyebabkan keterlambatan layanan, menambah waktu tunggu pelanggan, dan meningkatkan beban kerja. Tidak adanya integrasi antara pencatatan transaksi dan pengelolaan stok turut memperbesar pemborosan waktu dan tenaga. Penghapusan aktivitas NVA melalui penerapan sistem POS, penyederhanaan alur kerja, dan standarisasi prosedur dapat meningkatkan efisiensi operasional secara signifikan. Temuan ini memberikan kontribusi praktis bagi UMKM sektor jasa dalam mengoptimalkan aktivitas administratif dan menekan biaya operasional.

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