Aplikasi Waste Assessment Model (WAM) Pada Proses Perencanaan Anggaran Menggunakan Sistem SILUNA

One strategy to improve the quality of both procedures and products is to implement an audit process. One of the audit techniques that can be applied is waste detection. Waste is a habit that by itself has no added value. The auditing method used to uncover waste is called lean. The main goal of lean is to find and eliminate operations that provide no value to the process. The Waste Assessment Model (WAM) is a tool that Lean uses to identify waste. The use of WAM is focused on planning to identify waste in the budget process utilizing the SILUNA system in the Planning Section of the Planning and Finance Bureau of Udayana University. The wastes with the highest scores were defects, which accounted for the first order waste with a percentage of 19.79%, and inventories, which accounted for the second order waste with a percentage of 16.35%.