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Zega, Nopitri
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENERAPAN TARGET COSTING DALAM UPAYA MENINGKATKAN EFISISENSI BIAYA PRODUKSI Manalu, Elita Tia Monica; Hia, Resi Restu; Saribu, Ardin Dolok; Zega, Nopitri; Sijabat, Juni Debora; Nainggolan, Jestri Sumerdi; Simatupang, Mula
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2144

Abstract

The main objective of this critical journal is to analyze the advantages and disadvantages of the main journal articles in the application of target costing in an effort to improve production cost efficiency. This study uses a target costing approach which is expected to be an effective production cost control tool. The research method used is the literature study method. The main journal used is "TARGET COSTING: EXPLORING THE CONCEPT AND ITS RELATION TO COMPETITIVENESS" and several other national comparative journals. The results of the study revealed that the Implementation of Target Costing is a crucial strategy in improving the efficiency of the company's production costs amidst increasingly tight market competition, Target Costing allows companies to be more adaptive to changes in consumer needs and tastes. Strategically, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning, Target Costing not only functions as a cost control tool, but also as a managerial approach that is integrated with long-term planning. Keywords: Target costing, Efficiency, Production costs, Competitiveness, Cost control
Manajemen Strategik Dalam Meningkatkan Kinerja Karyawan Nainggolan, Suwarni; Zega, Nopitri; Marpaung, Irma; Nainggolan, Jestri; Siahaan, Audrey M
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.7687

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan manajemen strategik dalam meningkatkan kinerja karyawan di organisasi. Manajemen strategik yang efektif dapat memberikan arah yang jelas, memastikan bahwa tujuan organisasi tercapai, dan meningkatkan efisiensi serta produktivitas karyawan. Pendekatan strategik yang tepat melibatkan perencanaan, implementasi, serta evaluasi kebijakan yang mampu menciptakan lingkungan kerja yang mendukung, motivasi, dan pengembangan kompetensi karyawan. Dengan menggunakan metode studi kasus dan analisis data kuantitatif, hasil penelitian menunjukkan bahwa strategi yang berfokus pada pengembangan SDM, komunikasi yang efektif, serta penilaian kinerja yang adil dapat meningkatkan kinerja karyawan secara signifikan. Penelitian ini juga menyoroti pentingnya peran manajer dalam mengarahkan, membimbing, dan memberi umpan balik yang konstruktif untuk menciptakan kinerja yang optimal.
ANALISIS AKUNTANSI MODAL BANK: MODAL INTI DAN MODAL PELENGKAP DALAM STRUKTUR PERBANKAN MODERN Nainggolan, Suwarni; Zega, Nopitri; Marpaung, Irma; Tobing, Ardi Lumban; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2638

Abstract

This study aims to analyze the concept of bank capital accounting with a focus on two main components of capitalization, namely core capital (first tier capital) and supplementary capital (second tier capital). A bank’s capital structure serves as a fundamental foundation for maintaining stability, resilience, and the bank’s ability to withstand various financial risks. This research employs a descriptive qualitative approach through a literature study of academic sources, banking regulations, and international standards such as those issued by the Basel Committee. The findings indicate that core capital is the highest-quality component of capital, characterized by its permanence and strong capacity to absorb losses directly. This component consists of share capital, share premium, and retained earnings, all of which play a significant role in maintaining the bank’s financial soundness and meeting capital adequacy requirements. Meanwhile, supplementary capital functions to strengthen the bank’s overall capitalization capacity through instruments such as revaluation reserves, subordinated debt, and hybrid instruments. Although its quality is lower compared to core capital, supplementary capital remains crucial in supporting the bank’s financial flexibility and ensuring compliance with regulatory requirements. This study concludes that an optimal balance between core capital and supplementary capital is an essential capitalization strategy to ensure the bank’s operational sustainability, enhance resilience to risks, and strengthen public confidence in the banking system.
Co-Authors Hamonangan Siallagan Hia, Resi Restu Manalu, Elita Tia Monica Marpaung, Irma Nainggolan, Jestri Nainggolan, Jestri Sumerdi Nainggolan, Suwarni Saribu, Ardin Dolok Siahaan, Audrey M Sijabat, Juni Debora Simatupang, Mula Tobing, Ardi Lumban