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Analysis of Efforts to Reduce Production Costs at Nafa’s Bakery Tulangan using Target Coasting: Analisa Upaya Pengurangan Biaya Produksi pada Nafa Bakery Tulangan menggunakan Target Coasting Firmansyah, Prayoga Dwi; Rahadian Trisna Kusuma; Ribangun Bamban Jakaria; Doni Prasetyo
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 3 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i3.788

Abstract

Target costing is the process of determining the standard price of a product according to the company's wishes (target) as a basis for determining the selling price of the product in order to achieve the company's desired profits. This is very easy for companies to implement, allowing them to better control costs (cost management) and achieve company profits. The aim of this research is to determine the impact of implementing target costing on increasing production cost efficiency and increasing gross profit. The research method used is descriptive and qualitative. The results of the research, namely the target costing calculation at Nafa Bakery Tulangan, show that there is efficiency when the company has a gross profit of Rp. before applying the target costing method. By using the target cost method, gross profit increased by IDR 230,128,704. In other words, the difference in gross profit increase is IDR 4,472,832. The suggestion is that companies should use the target cost method because it can produce more efficient gross profits.
IMPLEMENTATION OF THE USE OF SME ACCOUNTING APPLICATIONS FOR RECORDING COST BUDGET PLANS FOR BUSINESS ACTORS IN DURENSEWU VILLAGE Noviyanti, Dina; Andini Rahma Sari; Rahadian Trisna Kusuma; Anita Rizkia Rahma; Dwi Ajeng Kartikasari; Aghniya Putri Rahmatika
Journal of Social Comunity Services (JSCS) Vol. 2 No. 3 (2025): Journal of Social Community Service (JSCS)
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v2i3.336

Abstract

Objective: Tujuan dari kegiatan ini adalah untuk mengenalkan pentingnya akutansi didalam suatu usaha sekaligus untuk mengenalkan aplikasi UKM untuk mempermudah pencatatan keuangan usaha, yang selanjutnya dapat memberikan positif dan memajukan usaha, juga mengenalkan tata cara pendaftaran NIB untuk mempermudah pengurusan administrasi usaha. Method: Universitas Muhammadiyah Sidoarjo melakukan program pengabdian masyarakat disini kami kelompok 2 kebagian desa Durensewu kecamatan Pandaan. Program kerja kita yaitu melakukan pengembangan pariwisata Durensewu dengan tanaman iconic desa serta penguatan UMKM melalui desa sapta pesona. Tetapi kita ambil program utamanya yaitu UMKM dengan melakukan penyuluhan terhadap masyarakat tentang penerapan penggunaan aplikasi akuntansi UKM dan pendaftaran NIB (Nomor Induk Berusaha). Results: Dalam mewujudkan produk unggulan dari durian kelompok 2 pengabdian masyarakat Umsida memberikan gambaran inovasi produk khas Desa Duren Sewu berupa bomboloni dan pukis dengan berbahan dasar durian. Novelty: memberikan gambaran inovasi produk khas Desa Duren Sewu berupa bomboloni dan pukis dengan berbahan dasar durian.