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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Informatika Ekonomi Bisnis
Putri Yuliandari
Universitas Maritim Raja Ali Haji
Decision Sciences, Operations Research & Management 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 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.
Efektivitas ALMA dalam Menjaga Liquiditas dan Ketahanan Bank Syariah di Tengah Tekanan Ekonomi (Case Study BPR Syariah) Musa Hadibrata; Gina Septiana; Putri Yuliandari; Finalesvita Br. Nasution
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.
Pengaruh Likuiditas, Struktur Modal, dan Efisiensi Aset terhadap Profitabilitas PT Mayora Indah Tbk (2019-2024) Devina Wistiasari; Rizki Fadhel Dwipananda; Willa Fatika Sari; Putri Yuliandari; Yesi Ariani
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 7 No. 1 (2026): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jmassbi.7.1.108-128.2026

Abstract

Profitability serves as a vital metric for assessing a firm's capability to utilize resources efficiently. This study analyzes the determinants of profitability, measured by Return on Assets (ROA), at PT Mayora Indah Tbk, specifically examining the roles of Current Ratio (CR), Debt to Equity Ratio (DER), and Asset Turnover (ATO). Employing a quantitative approach, this research utilizes quarterly financial data spanning from 2019 to 2024. The analytical framework applies the Autoregressive Distributed Lag (ARDL) method, preceded by stationarity testing using the Augmented Dickey-Fuller (ADF) test. The Bounds Test results indicated no co-integration among variables. Thus, the analysis focused exclusively on short-run dynamics. The empirical findings reveal that the Current Ratio (CR) has no significant effect on ROA. Furthermore, while the current period values of DER and ATO were found to be insignificant, the first lag (t-1) of both variables demonstrated a significant negative effect on ROA. These results suggest that the impact of financial ratios on corporate profitability is dynamic and exhibits a lagged effect rather than an immediate one.
Co-Authors Devina Wistiasari Finalesvita Br. Nasution Gina Septiana Musa Hadibrata Rizki Fadhel Dwipananda Ronia Tambunan Siti Arita Novia Willa Fatika Sari Yesi Ariani