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

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Analisis Strategi Efisiensi Biaya Produksi Untuk Peningkatan Laba Umkm Melalui Model Target Costing di Wilayah Pesisir Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
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.
Analisis Strategi Efisiensi Biaya Produksi Untuk Peningkatan Laba Umkm Melalui Model Target Costing di Wilayah Pesisir Bintan Tambunan, Ronia; Yuliandari, Putri; Novia, Siti Arita
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026): Accepted
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.
Co-Authors Novia, Siti Arita Tambunan, Ronia