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All Journal Jurnal Pengabdian Nasional Jurnal Sosial dan Sains Journal of Applied Accounting Jurnal Ilmiah ESAI Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Business Innovation International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global
M.Muhayin A Sidik
Politeknik Negeri Lampung
Agriculture, Biological Sciences & Forestry Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences

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Does Target costing Always Drive Production Efficiency? A Case Study of Permata Bakery Prasetya Trihatmaja, Surya; A Sidik, M. Muhayin
Jurnal sosial dan sains Vol. 5 No. 5 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i5.32195

Abstract

Purpose: The aim of this study is to analyze whether the implementation of Target costing consistently enhances production efficiency, using Permata Bakery as a case study. Research Methodology: A qualitative research approach is used to obtain a comprehensive understanding of the costing methods implemented. Data collection is carried out through semi-structured interviews and document analysis. involving three key perspectives: management of Permata Bakery, company employees, and competitors from similar industries. Result: The findings suggest that implementing Target costing at Permata Bakery resulted in higher production costs when compared to the Traditional costing methods. However, rather than purely serving as a cost-reduction tool, Target costing provided valuable insights into cost management and strategic decision-making. Permata Bakery prioritized maintaining product quality and long-term customer relationships, which necessitated higher investment despite the potential for cost savings. This research underscores that while Target costing aims to enhance cost efficiency, its effectiveness depends on its alignment with broader business objectives. Companies must balance cost control with quality assurance and competitive positioning. Contribution: This study contributes to the discussion on costing strategies in the Bakery industry by demonstrating that Target costing does not universally lead to lower costs but can serve as a framework for informed operational and strategic decisions. The findings are specific to Permata Bakery, and while relevant to similar businesses, they may not be directly applicable to all industries. Additional research is recommended to investigate the effects of Target costing across various business models and industries.
Students’ Perceptions of Artificial Intelligence in Tax Learning Wisesa, Panca; Wulan, Diajeng Fitri; Ladista, Rindy Dwi; Sidik, M. Muhayin A
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1479

Abstract

The use of Artificial Intelligence (AI) in higher education has increased rapidly, with many students using AI-based applications independently to support learning. In regulation-based subjects such as taxation, this practice raises concerns related to learning accuracy, relevance to local regulations, and ethical use. This study aims to examine students’ perceptions of AI use in tax learning. A qualitative descriptive approach was employed involving undergraduate accounting and taxation students at the University of Lampung and the Lampung State Polytechnic who had taken taxation courses and used AI as a learning tool. Using purposive sampling, data were collected through an online questionnaire, resulting in 143 valid responses from an estimated eligible population of 809 students. The questionnaire included Likert-scale items and open-ended questions, with qualitative data analyzed using thematic analysis. The findings indicate that students perceive AI as a helpful learning support, particularly for understanding complex tax regulations, improving learning efficiency, and supporting independent study. However, concerns remain regarding information accuracy, limited relevance to Indonesian tax regulations, overreliance on AI, and academic integrity. This study concludes that AI can support tax learning when used as a complementary tool, supported by critical use and lecturer guidance.  Keywords: artificial intelligence; student perceptions; tax learning; higher education; qualitative research
Co-Authors Ajeng Meilana Sari Alhaque Ferdiansyah Artie Arditha Rachman Cendekia, Devy Evi Yuniarti Fatahillah Ira Novita Sari Irawan Irawan Irawan Irawan Khusmawati, Devi Kurniawan, Umarudin Ladista, Rindy Dwi Leya Safitri Makhsun, Arif Sarono Shehan Permayo Pasa Sri Astuti Sri Astuti Surya Prasetya Trihatmaja Umarudin Kurniawan Wisesa, Panca Wulan, Diajeng Fitri Yuniarti, Evi