[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"biaya-produksi\",\"page\":1}":3,"menu-footer-id":160,"menu-main-id":222},{"rows":4,"meta":151},[5,16,23,30,37,44,51,58,65,73,80,87,94,101,108,115,122,129,137,144],{"id":6,"source":7,"branch":8,"branch_name":8,"title":9,"authors":10,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":14,"availability":8,"url":15},"repo-dspace000006890","repo",null,"Analisis Implementasi Target Costing dalam Efisiensi Biaya Produksi sebagai upaya Meningkatkan Daya Saing pada UMKM Almira Handmade",[11],"Nur Lailatuz Zahroh",2026,"Skripsi (D4)","Penelitian ini bertujuan untuk menganalisis penerapan metode target costing melalui pendekatan rekayasa nilai (value engineering) dalam efisiensi biaya produksi sebagai upaya meningkatkan daya saing pada UMKM Almira Handmade. Penelitian difokuskan pada identifikasi komponen biaya produksi yang…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006890&year=2026&title=analisis-implementasi-target-costing-dalam-efisiensi-biaya-produksi-sebagai-upaya-meningkatkan-daya-saing-pada-umkm-almira-handmade",{"id":17,"source":7,"branch":8,"branch_name":8,"title":18,"authors":19,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":21,"availability":8,"url":22},"repo-dspace000006865","Penerapan Target Costing untuk Mengukur Biaya Produksi sebagai Dasar Penetapan Harga Jual yang Kompetitif dalam Upaya Meningkatkan Laba UMKM Snack Box and Cake Ibunda Probolinggo",[20],"Afifah Brilian Nurhafizhah","Penelitian ini bertujuan untuk mengetahui penerapan metode target costing dalam pengukuran biaya produksi, menganalisis perbandingan biaya produksi sebelum dan sesudah penerapan target costing, serta mengetahui peningkatan laba pada UMKM Snack Box and Cake Ibunda Probolinggo. 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Objek penelitian adalah produk keripik apel kemasan 100 gram dengan data produksi dan penjualan selama Oktober–Desember 2025…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006829&year=2026&title=implementasi-target-costing-sebagai-perencanaan-biaya-produksi-untuk-peningkatan-laba-pada-cv-bagus-agriseta-mandiri",{"id":31,"source":7,"branch":8,"branch_name":8,"title":32,"authors":33,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":35,"availability":8,"url":36},"repo-dspace000006827","Implementasi Activity Based Costing dan Activity Based Management sebagai Upaya Optimalisasi Biaya Produksi dan Profitabilitas pada PT Energy Lautan Nusantara Kabupaten Malang",[34],"Nikmatul Solikah","Penelitian ini bertujuan untuk menganalisis implementasi metode Activity Based Costing dan Activity Based Management sebagai upaya optimalisasi biaya produksi dan profitabilitas pada PT Energy Lautan Nusantara. 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Objek penelitian adalah produk pia kacang hijau kecil isi 10 buah dengan berat 200…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006684&year=2026&title=penerapan-target-costing-sebagai-alat-efisiensi-biaya-produksi-untuk-mengoptimalkan-laba-pada-umkm-pia-dua-putri-kota-malang",{"id":59,"source":7,"branch":8,"branch_name":8,"title":60,"authors":61,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":63,"availability":8,"url":64},"repo-dspace000006607","Analisis Penerapan Target Costing dalam Upaya Peningkatan Efisiensi Biaya Produksi pada PT Haka Arthacipta Unggul",[62],"Putri Agus Tiani","Penelitian ini bertujuan untuk mengetahui penerapan Target Costing dan Rekayasa Nilai (Value Engineering) dalam meningkatkan efisiensi biaya produksi pada produk cocofiber pada PT. Haka Arthacipta Unggul tahun 2025. Data yang digunakan dalam penelitian ini adalah laporan biaya produksi, harga jual…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006607&year=2026&title=analisis-penerapan-target-costing-dalam-upaya-peningkatan-efisiensi-biaya-produksi-pada-pt-haka-arthacipta-unggul",{"id":66,"source":7,"branch":8,"branch_name":8,"title":67,"authors":68,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":71,"availability":8,"url":72},"repo-dspace000003731","Analisis Penerapan Activity Based Costing dan Activity Based Management dalam Pengendalian Biaya Produksi untuk Peningkatan Laba Perusahaan (Studi Kasus pada UMKM Rinings Nganjuk)",[69],"Anisa Dwi Rachmawati",2025,"Penelitian ini bertujuan untuk menganalisis penerapan Activity Based Costing dan Activity Based Management dalam pengendalian biaya produksi untuk meningkatkan laba pada UMKM Rinings Nganjuk. Penelitian ini menggunakan pendekatan kualitatif deskriptif. 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Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan meliputi data primer…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003646&year=2025&title=analisis-penerapan-activity-based-costing-dan-activity-based-management-untuk-pengendalian-biaya-produksi-serta-meningkatkan-laba-perusahaan-studi-kasus-cv-mitra-mandiri-sejahtera",{"id":88,"source":7,"branch":8,"branch_name":8,"title":89,"authors":90,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":92,"availability":8,"url":93},"repo-dspace000003641","Analisis Penerapan Target Costing dalam Upaya Pengurangan Biaya Produksi untuk Meningkatkan Laba (Studi Kasus pada UMKM Kopi Bubuk Sido Luhur)",[91],"Diah Rizka Wulansari","Penelitian ini bertujuan untuk menerapkan target costing pada biaya produksi UMKM Kopi Bubuk Sido Luhur. Target costing diterapkan untuk menurunkan biaya produksi dan upaya meningkatkan keuntungan. Data yang digunakan dalam penelitian ini meliputi data harga jual produk, data biaya produksi, data…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003641&year=2025&title=analisis-penerapan-target-costing-dalam-upaya-pengurangan-biaya-produksi-untuk-meningkatkan-laba-studi-kasus-pada-umkm-kopi-bubuk-sido-luhur",{"id":95,"source":7,"branch":8,"branch_name":8,"title":96,"authors":97,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":99,"availability":8,"url":100},"repo-dspace000003478","Penerapan Target Costing untuk Efisiensi Biaya Produksi Pada UMKM Zakaya",[98],"Rahma Annisa Muntaru","Penelitian ini bertujuan untuk menganalisis penerapan metode target costing dalam meningkatkan efisiensi biaya produksi pada UMKM Zakaya yang bergerak di bidang kuliner dengan produk unggulan opak gambir. Data penelitian ini adalah data biaya produksi UMKM Zakaya selama triwulan keempat tahun 2024…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003478&year=2025&title=penerapan-target-costing-untuk-efisiensi-biaya-produksi-pada-umkm-zakaya",{"id":102,"source":7,"branch":8,"branch_name":8,"title":103,"authors":104,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":106,"availability":8,"url":107},"repo-dspace000003361","Implementasi Target Costing Sebagai Pengendalian Biaya Produksi untuk Peningkatan Laba Pada PT Pangan Unggul Sentosa Madiun",[105],"Violetta Christia Kurniaputri","Target costing merupakan metode dalam menentukan biaya produksi yang dilakukan dengan menetapkan harga pasar yang dapat diterima oleh konsumen. Setelah harga pasar ditetapkan, perusahaan melakukan perhitungan biaya produksi maksimal yang harus dikeluarkan agar perusahaan mendapat keuntungan yang…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003361&year=2025&title=implementasi-target-costing-sebagai-pengendalian-biaya-produksi-untuk-peningkatan-laba-pada-pt-pangan-unggul-sentosa-madiun",{"id":109,"source":7,"branch":8,"branch_name":8,"title":110,"authors":111,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":113,"availability":8,"url":114},"repo-dspace000003331","Implementasi Activity Based Management (ABM) untuk Meningkatkan Efisiensi Biaya Produksi pada Bengkel Las Karya Indah 2 di Kabupaten Malang",[112],"Yuliani Novitasari","Tujuan dari penelitian ini adalah untuk mengetahui penerapan Activity Based Management (ABM) dalam meningkatkan efisiensi biaya produksi. Data yang digunakan yaitu data primer dan data sekunder yang berasal dari UMKM Bengkel Las Karya Indah 2, meliputi data penjualan, data produksi, biaya bahan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003331&year=2025&title=implementasi-activity-based-management-abm-untuk-meningkatkan-efisiensi-biaya-produksi-pada-bengkel-las-karya-indah-2-di-kabupaten-malang",{"id":116,"source":7,"branch":8,"branch_name":8,"title":117,"authors":118,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":120,"availability":8,"url":121},"repo-dspace000003330","Penerapan Target Costing untuk Efisiensi Biaya Produksi Pada Pabrik Brem Tongkat Mas",[119],"Safera Nurhaliza","Penelitian ini bertujuan untuk menerapkan target costing sebagai strategi efisiensi biaya produksi guna meningkatkan laba pada perusahaan. Objek penelitian adalah Pabrik Brem Tongkat Mas yang berada di Desa Kaliabu, Sumberejo, Kecamatan Mejayan, Kabupaten Madiun. Jenis penelitian ini adalah…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003330&year=2025&title=penerapan-target-costing-untuk-efisiensi-biaya-produksi-pada-pabrik-brem-tongkat-mas",{"id":123,"source":7,"branch":8,"branch_name":8,"title":124,"authors":125,"publisher":8,"year":70,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":127,"availability":8,"url":128},"repo-dspace000003323","Analisis Penerapan Target Costing Sebagai Upaya Efisiensi Biaya Produksi untuk Optimalisasi Laba Pada UD Momons Jaya",[126],"Alfiatur Rohma","Penelitian ini bertujuan untuk mengkaji alokasi biaya produksi dan menganalisis penerapan target costing melalui rekayasa nilai dalam efisiensi biaya produksi serta mengoptimalkan laba perusahaan. Objek penelitian ini adalah produk sofa lenong tipe 321 di UD Momons Jaya. Jenis penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003323&year=2025&title=analisis-penerapan-target-costing-sebagai-upaya-efisiensi-biaya-produksi-untuk-optimalisasi-laba-pada-ud-momons-jaya",{"id":130,"source":7,"branch":8,"branch_name":8,"title":131,"authors":132,"publisher":8,"year":70,"type":134,"call_number":8,"isbn":8,"cover":8,"abstract":135,"availability":8,"url":136},"repo-dspace000002199","Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada UMKM Omah Jenang Blitar",[133],"Salma Tsabitah","Tugas Akhir (D3)","Tujuan penelitian ini adalah mengetahui perhitungan harga pokok produksi yang dilakukan oleh UMKM Omah Jenang Blitar dan membandingkan dengan harga pokok produksi yang dihitung menggunakan metode full costing. Jenis penelitian ini yaitu penelitian deskriptif dengan pendekatan kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000002199&year=2025&title=analisis-perhitungan-harga-pokok-produksi-menggunakan-metode-full-costing-pada-umkm-omah-jenang-blitar",{"id":138,"source":7,"branch":8,"branch_name":8,"title":139,"authors":140,"publisher":8,"year":70,"type":134,"call_number":8,"isbn":8,"cover":8,"abstract":142,"availability":8,"url":143},"repo-dspace000002162","Implementasi Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Pada UMKM IBMF di Tulungagung",[141],"Alfa Yuniar Nur Ilmah","Penelitian ini bertujuan untuk membandingkan perhitungan harga pokok produksi yang ditetapkan oleh UMKM Industri Busana Muslim Families (IBMF) dengan metode full costing. Pendekatan yang digunakaan dalam penelitian ini adalah deskriptif kualitatif, yang bertujuan untuk menggambarkan fenomena…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000002162&year=2025&title=implementasi-perhitungan-harga-pokok-produksi-menggunakan-metode-full-costing-pada-umkm-ibmf-di-tulungagung",{"id":145,"source":7,"branch":8,"branch_name":8,"title":146,"authors":147,"publisher":8,"year":70,"type":134,"call_number":8,"isbn":8,"cover":8,"abstract":149,"availability":8,"url":150},"repo-dspace000002160","Analisis Varians Biaya Standar sebagai Alat Pengendalian Biaya Produksi pada PG Kebon Agung",[148],"Aisyah Dinda Prameswari","Penelitian ini bertujuan untuk mengetahui penyusunan biaya produksi standar besarnya varians biaya produksi, menilai kewajaran varians, serta mengidentifikasi penyebab terjadinya varians pada PG Kebon Agung. 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