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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Raflesia Akuntansi
Yuliandari, Putri
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Economics, Econometrics & Finance

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Analysis of Production Cost Efficiency Strategy to Increase MSME Profits Through Target Costing Model in the Coastal Area of Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1334

Abstract

This study aims to analyze the effect of cost efficiency strategies on profit improvement through the application of the target costing model among micro, small, and medium enterprises (MSMEs) engaged in seafood processing in the coastal region of Bintan Regency. The main challenges faced by coastal MSMEs include high raw material costs, limited cost control mechanisms, and the absence of systematic cost planning aligned with target profit objectives. This research employs a quantitative descriptive approach involving 50 purposively selected respondents. Data were collected through questionnaires, interviews, and field observations, and analyzed using classical assumption tests and path Analysis with the assistance of SPSS software. The results indicate that both cost efficiency strategies and the implementation of target costing have a positive and significant effect on MSME profitability. The target costing model effectively optimizes production cost structures and enhances operational efficiency without compromising product quality. Overall, the findings demonstrate that target-based cost management serves as a strategic instrument for strengthening competitiveness and ensuring the business sustainability of coastal MSMEs.
Efektivitas ALMA dalam Menjaga Liquiditas dan Ketahanan Bank Syariah di Tengah Tekanan Ekonomi (Case Study BPR Syariah) Hadibrata, Musa; Septiana, Gina; Yuliandari, Putri; Nasution, Finalesvita Br.
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1330

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Asset and Liability Management (ALMA) dalam menjaga likuiditas dan ketahanan bank syariah di tengah tekanan ekonomi, dengan studi kasus pada BPR Syariah Harta Insan Karimah. Metode yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif, menggunakan data sekunder berupa laporan tahunan periode 2022–2025. Efektivitas ALMA diukur melalui tiga aspek utama, yaitu keamanan (cash ratio dan CAR), stabilitas (FDR dan BOPO), serta profitabilitas (ROA). Hasil penelitian menunjukkan bahwa secara umum ALMA telah berjalan cukup efektif dalam menjaga likuiditas dan stabilitas bank, ditunjukkan oleh peningkatan rasio likuiditas dan efisiensi operasional pada periode tertentu. Namun, terdapat fluktuasi pada indikator profitabilitas yang menunjukkan adanya tantangan dalam mempertahankan kinerja keuangan di tengah tekanan ekonomi. Oleh karena itu, diperlukan strategi ALMA yang lebih adaptif terhadap perubahan kondisi makroekonomi guna memperkuat ketahanan bank syariah. Kata kunci: ALMA, likuiditas, bank syariah, ketahanan keuangan, tekanan ekonomi.
Co-Authors Gina Septiana Hadibrata, Musa Nasution, Finalesvita Br. Novia, Siti Arita Tambunan, Ronia