Penerapan Metode Target Costing Dalam Perencanaan Biaya Produksi Untuk Optimalisasi Laba Pada Umkm Dendeng Sapi Aceh Di Banda Aceh

Abstract

The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.

Pendampingan Penguatan Daya Saing UMKM Forkom Desa Wisata Bali Melalui Strategi Biaya Produksi

“…(Fitriyah et al, 2020) juga menjelaskan bahwa UMKM yang menggunakan metode target costing dapat mencapai laba yang diinginkan dan dapat memiliki nilai daya saing pada penetapan harga jual dan kualitas produk. Sedangkan hasil dari (Merry Sumakul et al, 2018) dan (Affiqah & Fuadi, 2019) menjelaskan metode target costing dapat menjadikan perusahaan lebih efisien dengan merencanakan dan mengelola biaya produksi yang dikeluarkan yang juga berdampak pada peningkatan keunggulan bersaing dari produk atau jasa yang ditawarkan.…”

The Urgency of Research and Strengthening Entrepreneurship Policies in Generating Business Models in Ex-Conflict Areas

“…However, there has been no research that focuses on the involvement of former conflict actors in MSMEs to improve economic welfare. Among the researches related to MSMEs that focus on economic aspects, were the research of Hafni and Rozali (2015) that entitled "Analysis of Micro, Small, and Medium Enterprises (MSMEs) on Employment in Indonesia"; the research of Affiqah and Fuadi (2019) If explored further, none of these studies explain the involvement of former conflict actors in MSMEs. In addition, previous research on MSMEs focused more on production, marketing as well as profit and employment from an economic perspective.…”