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All Journal Jurnal Inspirasi Pendidikan Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Scholaria: Jurnal Pendidikan dan Kebudayaan Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Media Riset Akuntansi Auditing & Informasi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Conference Proceedings International Conference on Education Innovation and Social Science
Dwi Iga Luhsasi
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analysis of Readiness to Use Target Costing Method in Production Cost Efficiency Efforts at Risha Bakery Yuliyanti Palulun; Dwi Iga Luhsasi; Destri Sambara Sitorus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2450

Abstract

Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and reducing inefficient production costs or value engineering. Thus, Risha Bakery can be considered ready to use the target costing method.
Financial Management Literacy for Students of Economic Education FKIP UKSW Jean Belynda Lalihatu; Dwi Iga Luhsasi; Carolina Lita Permatasari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2454

Abstract

Financial literacy is an important part of the realization of student management in relation to improving financial literacy so that it creates knowledge and behavior in financial management that has been carried out so far. Students need to realize financial management by increasing financial literacy which is what they learn during lectures. Therefore, students are able to carry out financial management with the existence of financial literacy. This research was conducted at the SWCU FKIP Economic Education using a qualitative method with a snowball sampling technique and with data collection techniques, namely primary data, interviews and documentation, which aims to determine student literacy towards financial management of SWCU FKIP economic education students. The results of this study indicate that students already understand the basics of finance but there are several things that must be underlined in financial literacy, namely knowledge of investment and insurance which is still low as well as sources of financial literacy that only rely on lecture material even though there are still many media that can be accessed to add student financial literacy such as books, social media and websites. The results of students who are still low on understanding financial literacy make their financial management ineffective. On the other hand, students who have an understanding of financial literacy become more effective in financial management, it can be concluded that the importance of financial literacy itself for students.
Co-Authors aat lisnawati Arief Sadjiarto Bambang Ismanto Carolina Lita Permatasari Daniati Daniati Destri Sambara Sitorus Feny Retno Kusumaningrum Helda Aslim Safitry Holpi Fikria Nanda Indah Lely Cristanti Jean Belynda Lalihatu Jesica Emilia Lelahester Rina Mita Ayu Kristini Salsabila, Shafira Salwa SATRIYAS ILYAS Triwantoro, Agus Tsary Aristawati Yuliyanti Palulun