Expensive: Jurnal Akuntansi dan Keuangan
Vol. 4 No. 2 (2025): Mei

Analisis Target Costing Dalam Upaya Pengurangan Biaya Produksi Beras Untuk Peningkatan Laba Perusahaan pada Penggilingan Padi Surya Agung

Saputra, Anggara (Unknown)
Febri Darmayanti, Elmira (Unknown)
Padwa Sari, Gustin (Unknown)



Article Info

Publish Date
30 May 2025

Abstract

Rice milling aims to produce rice, which is a daily necessity and is very important for the heterogeneous Indonesian society. The Central Bureau of Statistics reported that rice crop productivity in Indonesia increased to 52.56 ku/ha, placing Indonesia in third place globally after China and India. Surya Agung Rice Mill is a rice factory established in 2010 and located in Purwodadi Village. Rice classification according to SNI 6128:2015 consists of four categories, namely premium rice, medium 1, medium 2, and medium 3. Surya Agung Rice Mill produces rice in the premium, medium 1, and medium 2 categories. The results of the study indicate that the application of target costing can significantly increase net profit. Considering the problem of profit fluctuations at Surya Agung Rice Mill in recent months, as well as changes in raw material prices, high production costs, and slow operational processes, this study aims to update the GAP from previous studies.

Copyrights © 2025






Journal Info

Abbrev

expensive

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...