“…Previous empirical studies had used market shares, productivity, efficiency, workforce development, product quality, on-time delivery, customer satisfaction, leadership, and employee satisfaction as measurements for non-financial performance (Bagshaw, 2018;Wonolo, 2018;Yuliansyah and Razim, 2015). Thus, lean manufacturing was also proxied by operational variables (Just-In-Time, Total Productive Maintenance and Automation) and human resources variables measured by empowerment, flexibility, and training and development (Tiwari and Tripati, 2016).…”