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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Ilmiah Akuntansi dan Keuangan
Wijayanti, Winola
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
Implementasi Target Costing dalam Upaya Efisiensi Biaya Produksi untuk Meningkatkan Laba Produk Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Amalia, Lestari Rezki Nurul; Wijayanti, Winola
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/5n5qd187

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi metode target costing dalam efisiensi biaya produksi dan peningkatan laba pada MIE NAGA Pantai Losari. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, memanfaatkan data primer dari observasi dan wawancara serta data sekunder dari perusahaan. Data diolah menggunakan metode target costing untuk mengidentifikasi efisiensi biaya produksi dan perubahan laba. Hasil penelitian menunjukkan penerapan metode ini mampu mengurangi biaya produksi dari Rp. 516.244.150 menjadi Rp. 176.037.500, menghasilkan penghematan Rp. 340.206.650. Laba bersih meningkat 71,4%, dari Rp. 9.488.868 menjadi Rp. 16.266.314. Implementasi juga melibatkan penyesuaian harga jual dengan metode rekayasa nilai, meningkatkan daya saing tanpa mengorbankan kualitas produk.
The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator Wijayanti, Winola; Arman, Rifqah Zakiyah; Rasyid, Syarifuddin; Darmawati, Darmawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.841

Abstract

This research investigates how stock trading volume and market capitalization impact stock prices in manufacturing companies listed on the Indonesian Stock Exchange between 2017-2019. It also explores the potential influence of managerial ownership on this relationship. Using a quantitative methodology with a correlational design, the study focuses on a sample of manufacturing companies selected via purposive sampling from the Indonesia Stock Exchange. Data was gathered from secondary sources accessed through www.idx.co.id. Analysis involved multiple linear regression and moderating regression using the Moderated Regression Analysis (MRA) approach. Results indicate that stock trading volume has a detrimental effect on stock prices, whereas market capitalization has a beneficial impact. Interestingly, managerial ownership was found not to moderate the link between trading volume and stock prices, but it did moderate the relationship between market capitalization and stock prices.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator Wijayanti, Winola; Arman, Rifqah Zakiyah; Rasyid, Syarifuddin; Darmawati, Darmawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.841

Abstract

This research investigates how stock trading volume and market capitalization impact stock prices in manufacturing companies listed on the Indonesian Stock Exchange between 2017-2019. It also explores the potential influence of managerial ownership on this relationship. Using a quantitative methodology with a correlational design, the study focuses on a sample of manufacturing companies selected via purposive sampling from the Indonesia Stock Exchange. Data was gathered from secondary sources accessed through www.idx.co.id. Analysis involved multiple linear regression and moderating regression using the Moderated Regression Analysis (MRA) approach. Results indicate that stock trading volume has a detrimental effect on stock prices, whereas market capitalization has a beneficial impact. Interestingly, managerial ownership was found not to moderate the link between trading volume and stock prices, but it did moderate the relationship between market capitalization and stock prices.
Co-Authors Amalia, Lestari Rezki Nurul Arman, Rifqah Zakiyah Mediaty Nurul Amalia, Lestari Rezki Pratiwi, Dwi Dian Rasyid, Syarifuddin Usman, Asri