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All Journal Jurnal Akuntansi Kompetif
Ambarita, Neibi Ezenia
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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
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 Hamonangan Siallagan Harefa, Cakra Famati Manalu, Dauster Manalu, Elita Tia Monica Mezsas Purba, Yudha Sadry sari Simarmata, Enjelia Nova Saribu, Ardin Dolok Siagian, Marianto Yus Simanjuntak, Sherlyna Simanullang, Renova Yana Br Ginting, Audira Hendri