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All Journal Jurnal Akuntansi Kompetif Journal of Innovative and Creativity
Hia, Resi Restu
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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
Analisis Peran Kas dan Rekening Giro pada Bank Indonesia dalam Stabilitas Sistem Perbankan Harefa, Cakra Famati; Hia, Resi Restu; Sitorus, Aldi; Siallagan, E. Hamonangan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7281

Abstract

This study examines the role of cash and current accounts at Bank Indonesia (BI) in maintaining the stability of Indonesia’s banking system by comparing practices in conventional and Islamic banks. Cash and BI current accounts are critical to liquidity management, compliance with the Statutory Reserve Requirement (GWM), and the transmission of monetary policy. The study employs a descriptive qualitative method with a case study approach focusing on Bank Mandiri (conventional) and Bank Syariah Indonesia (BSI) over the 2020–2024 period. Data were analyzed through a review of financial statements, Bank Indonesia regulations, and relevant accounting standards (PSAK for conventional banks and PSAK Syariah for Islamic banks). The findings indicate that while the core functions of cash and BI current accounts are broadly similar across both banking models, notable differences exist in accounting treatment, GWM management, and liquidity strategies. Conventional banks tend to optimize funds to enhance profitability through money market instruments, whereas Islamic banks place greater emphasis on prudence, sharia compliance, and systemic stability. These results highlight the importance of regulatory harmonization and the development of sharia-compliant liquid instruments to support a more inclusive national banking stability framework.
Co-Authors Harefa, Cakra Famati Manalu, Elita Tia Monica Nainggolan, Jestri Sumerdi Saribu, Ardin Dolok Siallagan, E. Hamonangan Sijabat, Juni Debora Simatupang, Mula Sitorus, Aldi Zega, Nopitri