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All Journal EL-MUHASABA Jurnal Pendidikan Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JPBM (Jurnal Pendidikan Bisnis dan Manajemen) JABE (Journal of Accounting and Business Education) Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) International Journal of Religious and Cultural Studies Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research BASKARA: Journal of Business and Entrepreneurship Open Access Indonesia Journal of Social Sciences Journal of Community Development Perspektif Akuntansi Indonesian Journal of Sport Management Open Access Indonesia Journal of Social Sciences Niqosiya: Journal of Economics and Business Research Bussman Journal : Indonesian Journal of Business and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Studi Multidisipliner: Jurnal Kajian Keislaman
Ari Kamayanti
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Target Costing for Production Cost Efficiency at Tongkat Mas Brem Factory Safera Nurhaliza; Anna Isrowiyah; Ari Kamayanti
Niqosiya: Journal of Economics and Business Research Vol. 5 No. 2 (2025): July-December 2025
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/niqosiya.v5i2.4776

Abstract

Introduction: This study aims to optimize the application of target costing to increase production cost efficiency and thereby increase company profits. Research Methods: The object of this study was the Brem Tongkat Mas factory in Kaliabu Village, Sumberejo, Mejayan District, Madiun Regency. This type of research was applied research using descriptive qualitative approach with sources derived from interviews, observations, and documentation. Results: The results showed that the application of target costing was able to increase the company's production cost efficiency by 4.30%. This can be done using alternative value engineering to analyze costs by paying attention to their efficiency and effectiveness to maintain the sustainability of the company. In conducting value engineering, it is possible to find cheaper suppliers of sticky rice raw materials and overhead materials for wood fuel factories. Conclusion: By optimizing the application of target costing can help companies achieve their expected profits without compromising product quality.
Co-Authors Achadiar Redy Setiawan Achdiar Redy Setiawan Achdiar Redy Setiawan Achmad Fawaid As’ad Afriadi, Wahyu Ahmad Djalaluddin Ahmad Jarnuzi Aji Dedi Mularwaman Aji Dedi Mulawarman Ali Djamhuri Ali Djamhuri Amelia Indah Kusdewanti Amelia Indah Kusdewanti Anisa Sherlyta Anna Isrowiyah Annisa Rahmawati ANNISA RAHMAWATI Annisa Sekar Mulia Annisa Sekar Mulia Aqilla Pradanimas Aresty Caesar Delanty SAR Ari indra Susanti Ari Susanti Indra Swari Arief Prima Raharjo Arief Prima Raharjo Arisona Ahmad Arrayyan Firdaus Arungla’bi’, Ranella Pasang Asdani, Andi Asfi Manzilati Atika Dewi Oktanti Ayu Widjayanti AYU WIDYANINGRUM Ayu Widyaningrum Bahiroh, Lu’luil Bambang Budiprayitno Darti Djuharni DEDI MULAWARMAN Dhea Ayu Melina Diah Nurdiwaty Diana Rino Putri Dimas Ramadhan Putra Dincahyaning Awanda Oktarina Dyah Metha Nurfitriasih Eka Findi Tresnawati Elok Faiqoh Himmah Elvyra Handayani Soedarso Endah Suwarni Fadjar Setiyo Anggraeni Faizah Faizah Firda Khairunnisa Firdaus, Arrayyan Galuh Kartiko Galuh Retno Widowati Galuh Retno Widowati Ghaleb, Hebah Abdullah Saeed Bin Gugus Irianto Heni Febriyanti Ike Nurkusuma Putri Irfansyah, Muhammad Iwan Triyuwono Jaswadi Jaswadi Jazuli, Jazuli Khairunnisa, Firda Khaula Kharisma Zakhrani Kurnia Eka Sari L Agustina Latifah Hanum Lia Agustina Lies Ernawati Lita Permata Sari Lita Permata Sari Ludfi Djajanto Lutfillah, Novrida Lutfllah, Novrida Qudsi Lu’luil Bahiroh Made Sudarma Minati Kartika Sari Moch. Bukhori Muslim Novan Bastian Dwi Ardha Novi Wulandari Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Syamsiyah Nurafni Eltivia Nurmala Ahmar Oktanti, Atika Dewi Oktavia, Siska Putri Padma Adriana Sari Putri Navalina, Ivana Larasati Putri, Diana Rino R Damayanti R. Sapto Hendri Boedi Soesatyo Ranella Pasang Arungla’bi’ Retno WIDIASTUTI Retno Widiastuti Ridho Muhammad Purnomosidi Rita Nataliawati Riwajanti, Nur Indah Safera Nurhaliza Sahril Julianto Sarah Yuliarini, Sarah Sari, Minati Kartika Sayyid Sayyid, Mokhtar Shekara, Nittur Chandra Sherlyta, Anisa Siti Asiam Soemaryono Soemaryono Soemaryono Soemaryono, - Sonhaji *), Ferra Ika Wardani Solechan Sri Hudiarini Suyanto Tumirin Umar Yeni Suyanto Unti Ludigdo Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Wahyu Afriadi Wiranata Putra Y. Yuliati Yona Dwi Yuniar Yusna Yusna