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All Journal Jurnal Akuntansi Kompetif
Manalu, Elita Tia Monica
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Economics, Econometrics & Finance

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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
DAMPAK PELANGGARAN BATAS MAKSIMUM PEMBERIAN KREDIT TERHADAP NASABAH PENYIMPAN DANA Manalu, Elita Tia Monica; Simanullang, Renova; Sari Simarmata, Enjelia Nova; Ambarita, Neibi Ezenia; 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.v9i1.2626

Abstract

The "Impact of Violating the Maximum Credit Limit on Depositors" discusses the important role of banks as financial intermediaries that collect and distribute public funds. Banks are required to apply the principle of prudence to maintain their health and stability, especially in providing credit based on the trust that debtors can repay loans as agreed. Providing credit that exceeds the maximum credit limit (BMPK) risks causing bad debts, damaging customer trust, and reducing bank health. This study uses a literature study to analyze the regulation of the BMPK as a supervisory instrument so that bank funds are not concentrated in certain groups and the impact of violations on depositors. Violations of the BMPK can result in sanctions for banks and the risk of loss for customers. Therefore, it is important to enforce the BMPK strictly to protect customers while maintaining the stability of the national banking system. This study shows the need for strict supervision and accountability of banking institutions in providing credit. Keywords: Maximum Credit Limit (BMPK), Bank Health, Sanctions,Customer Protection, Bank Supervision
Co-Authors Ambarita, Neibi Ezenia Hamonangan Siallagan Hia, Resi Restu Nainggolan, Jestri Sumerdi sari Simarmata, Enjelia Nova Saribu, Ardin Dolok Sijabat, Juni Debora Simanullang, Renova Simatupang, Mula Zega, Nopitri