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All Journal Jurnal Akuntansi Kompetif
Simanjuntak, Sherlyna
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Economics, Econometrics & Finance

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STRATEGI PENGURANGAN BIAYA UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN Mezsas Purba, Yudha Sadry; Harefa, Cakra Famati; Manalu, Dauster; Saribu, Ardin Dolok; Ambarita, Neibi Ezenia; Siagian, Marianto Yus; Simanjuntak, Sherlyna; Yana Br Ginting, Audira Hendri
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.v8i2.2189

Abstract

The main objective of this paper is to analyze the relevance of cost reduction strategies as a cost management approach in improving the competitive advantage of companies. Cost reduction strategies, such as target costing, activity-based costing, and kaizen costing. This study focuses on the target costing approach. Target costing is a cost management method that starts from determining the selling price based on market needs, then setting a target cost to achieve the desired level of profit. With this approach, companies can design efficient products from the early stages, without sacrificing quality and still meeting consumer expectations. The study was conducted through literature studies and reviews of major journals and various other supporting sources. The results of the analysis show that target costing is not only effective in reducing production costs, but also encourages innovation, collaboration between divisions, and strong market orientation. This strategy is very relevant to be applied to industries facing high cost pressures and tight competition. Thus, target costing has proven to be a strategic tool in creating efficiency as well as sustainable competitive advantage. Keywords: Target costing, Cost reduction, Competitive advantage, Efficiency, Cost strategy
ANALISIS PENGELOLAAN DAN AKUNTANSI DEPOSITO DALAM PERBANKAN: STUDI PADA DEPOSITO BERJANGKA, SERTIFIKAT DEPOSITO, DAN DEPOSITO ON CALL Hutasoit, Herna Saulinawaty; Br Nainggolan, Jestri Sumerdi; Purba, Riska Anggita; Simanjuntak, Sherlyna; 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.v9i1.2546

Abstract

This study aims to analyze the management and accounting of various types of deposits used in banking, namely time deposits, certificates of deposit, and call deposits. This study was conducted using a qualitative descriptive approach with reference to banking literature, OJK regulations, and accounting guidelines. The results show that each type of deposit has different characteristics, recording mechanisms, and operational implications. Time deposits have the characteristic of locking funds with a fixed interest rate, certificates of deposit are transferable, providing greater liquidity flexibility, while call deposits offer withdrawal flexibility with daily negotiable interest rates. The analysis also shows that accounting aspects such as liability recognition, interest calculation, recording maturity dates, extensions, and penalties have a significant impact on the bank's funding structure, liquidity, and profitability. This study confirms that a thorough understanding of the deposit mechanisms and recording is crucial for banks in maintaining funding stability, as well as for customers in determining deposit options that suit their needs and risk profiles.
Co-Authors Ambarita, Neibi Ezenia Br Nainggolan, Jestri Sumerdi Hamonangan Siallagan Harefa, Cakra Famati Hutasoit, Herna Saulinawaty Manalu, Dauster Mezsas Purba, Yudha Sadry Nainggolan, Jestri Sumerdi Purba, Riska Anggita Saribu, Ardin Dolok Siagian, Marianto Yus Yana Br Ginting, Audira Hendri