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All Journal Jurnal Akuntansi Kompetif Journal of Innovative and Creativity
Harefa, Cakra Famati
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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 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 Ambarita, Neibi Ezenia Hia, Resi Restu Manalu, Dauster Mezsas Purba, Yudha Sadry Saribu, Ardin Dolok Siagian, Marianto Yus Siallagan, E. Hamonangan Simanjuntak, Sherlyna Sitorus, Aldi Yana Br Ginting, Audira Hendri