Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Informatika Ekonomi Bisnis
Putri Yuliandari
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Production Cost Efficiency Strategy to Increase MSME Profits Through Target Costing Model in the Coastal Area of Bintan Ronia Tambunan; Putri Yuliandari; Siti Arita Novia
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.
Co-Authors Ronia Tambunan Siti Arita Novia