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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Indonesian Journal of Entrepreneurship & Startups
sherly pinatik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Indonesian Journal of Entrepreneurship

 1 
Application of Target Costing as a Production Cost Control System to Increase Profits in the Nanda Roasted Bean Business Tiara Syaloom Louishana Sondakh; Rudy Johanis Pusung; Sherly Pinatik
Indonesian Journal of Entrepreneurship and Startups Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v3i1.13322

Abstract

Costing goals are a strategic approach that allows companies to price products in reference to acceptable costs, with the aim of increasing profitability. This study aims to determine the implementation of the target costing approach through handling manufacturing costs to increase profits in the Nanda Roasted Bean Business. The research approach applied is qualitative descriptive through an interview approach. The results of the analysis show that with the implementation of the costing target, the manufacturing cost through one year required is Rp 364,400,000, which generates a profit of 25.02%. On the other hand, the implementation of the traditional approach caused the manufacturing cost to increase to Rp 369,890,000, with profit falling to 23.89%. The difference of Rp 5,490,000 between these two approaches highlights the advantages of costing targets through controlling costs and maximizing profitability.
Analysis of the Application of Responsibility Accounting as a Cost Center Performance Assessment Tool at the Sintesa Peninsula Manado Hotel Nellita Theresya Takalamingan; Stanly W. Alexander; Sherly Pinatik
Indonesian Journal of Entrepreneurship and Startups Vol. 2 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v2i1.9650

Abstract

Responsibility accounting is a system that recognizes various centers of responsibility throughout an organization by assigning certain income and costs to the center that has the responsibility in question. This research aims to find out how responsibility accounting is implemented in assessing the performance of cost centers at the Sintesa Peninsula Manado Hotel. A qualitative strategy combined with techniques from descriptive analysis was used to perform this study. Interviews and documentation are the methods of data gathering employed in this study. The research's findings demonstrate that although this hotel has adopted responsibility accounting, it is not operating at its best. This is evident from the organizational structure, budget planning, classification of account codes, and accountability reporting. However, the classification of controllable costs and uncontrollable costs has not yet been carried out. The performance of the cost center at the Sintesa Peninsula Manado Hotel is considered quite good because it has worked in the planning process and controlled the costs incurred
Co-Authors Gita Himber Hendrik Manossoh Jantje J Tinangon Jantje Tinangon Maqfira Apriani Djafar Nellita Theresya Takalamingan Nuraini Wahyu Aprilia Rudy Johanis Pusung Stanly W. Alexander Tiara Syaloom Louishana Sondakh Toufan Akwila Sanapati Ventje Ilat Yolanda syane paula Lumentut