[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"efisiensi-biaya\",\"page\":1}":3,"menu-footer-id":159,"menu-main-id":221},{"rows":4,"meta":150},[5,16,23,30,37,44,51,58,65,72,79,86,93,100,107,115,122,129,136,143],{"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-dspace000006860","Penerapan Analisis Rantai Nilai (Value Chain) untuk Meningkatkan Efisiensi Biaya dan Nilai Tambah pada UMKM Almira Fashion Handmade Kota Malang",[20],"Novia Cahya Puspita","Tujuan penelitian ini adalah untuk menganalisis penerapan analbisis rantai nilai (value chain analysis) dalam meningkatkan efisiensi biaya dan nilai tambah pada UMKM Almira Fashion Handmade. Permasalahan yang dihadapi diantaranya yaitu belum adanya standar perhitungan biaya berdasarkan aktivitas…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006860&year=2026&title=penerapan-analisis-rantai-nilai-value-chain-untuk-meningkatkan-efisiensi-biaya-dan-nilai-tambah-pada-umkm-almira-fashion-handmade-kota-malang",{"id":24,"source":7,"branch":8,"branch_name":8,"title":25,"authors":26,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":28,"availability":8,"url":29},"repo-dspace000006826","Penerapan Activity Based Management dalam Penentuan Harga Pokok Penjualan dan Efisiensi Biaya pada Pabrik Sepatu Mandiri Utama di Lawang, Kab. Malang",[27],"Nabilah Mutiara Ramadhani","Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dalam penentuan harga pokok penjualan, mengetahui peran Activity Based Management (ABM) dalam pengendalian biaya, serta menganalisis upaya efisiensi biaya melalui rekayasa aktivitas pada Pabrik Sepatu Mandiri…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006826&year=2026&title=penerapan-activity-based-management-dalam-penentuan-harga-pokok-penjualan-dan-efisiensi-biaya-pada-pabrik-sepatu-mandiri-utama-di-lawang-kab-malang",{"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-dspace000006823","Implementasi Target Costing melalui Value Engineering untuk Meningkatkan Laba pada UMKM Virgo Snack Bersinar",[34],"Samudra Ulum Pamuncak","Penelitian ini bertujuan untuk menganalisis penerapan metode target costing melalui pendekatan value engineering sebagai upaya meningkatkan efisiensi biaya produksi keripik nangka dan tingkat laba produk keripik nangka pada UMKM Virgo Snack Bersinar. Penelitian ini menggunakan metode deskriptif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006823&year=2026&title=implementasi-target-costing-melalui-value-engineering-untuk-meningkatkan-laba-pada-umkm-virgo-snack-bersinar",{"id":38,"source":7,"branch":8,"branch_name":8,"title":39,"authors":40,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":42,"availability":8,"url":43},"repo-dspace000006822","Penerapan Target costing sebagai Alat Bantu Pengambilan Keputusan Harga Jual dan Efisiensi Biaya Produksi pada Bengkel Colter Bubut Berkah Raya Madiun",[41],"Aulia Hesti Nurrohma","Bengkel Colter Bubut Berkah Raya Madiun belum memiliki informasi biaya produksi yang tersusun secara rinci, sehingga penentuan harga jual produk head honing masih didasarkan pada perkiraan, pengalaman pemilik, dan harga pasar. 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Penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006817&year=2026&title=analisis-penerapan-activity-based-management-untuk-meningkatkan-efisiensi-biaya-produksi-studi-kasus-umkm-rosecake",{"id":52,"source":7,"branch":8,"branch_name":8,"title":53,"authors":54,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":56,"availability":8,"url":57},"repo-dspace000006810","Penerapan Kaizen Costing sebagai Strategi Efisiensi Biaya Produksi pada UD. Pilar Jaya",[55],"Aisha Imami Pratiwi","UD. Pilar Jaya, UMKM produsen pot dan ornamen taman berbahan semen di Kediri, menutup salah satu unit produksinya pada 2022 akibat tekanan finansial yang disebabkan oleh pengelolaan biaya dan penetapan harga yang sekadar mengikuti pesaing. Penelitian ini bertujuan untuk mengkaji penerapan target…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006810&year=2026&title=penerapan-kaizen-costing-sebagai-strategi-efisiensi-biaya-produksi-pada-ud-pilar-jaya",{"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-dspace000006787","Penerapan Metode Target Costing untuk Meningkatkan Efisiensi Biaya Pada UMKM Jaya Mulya Aluminium",[62],"Eka Pravesta Wulandari","Tujuan penelitian ini adalah untuk menghitung harga pokok produksi serta menganalisis penerapan metode target costing pada UMKM Jaya Mulya Aluminium sebagai upaya meningkatkan efisiensi biaya produksi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. 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Penelitian ini bertujuan untuk menganalisis penerapan Target Costing guna meningkatkan efisiensi biaya…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006745&year=2026&title=penerapan-metode-target-costing-dalam-upaya-efisiensi-biaya-produk-dan-meningkatkan-profitabilitas-studi-kasus-pada-pt-maan-ghodaqo-shiddiq-lestari",{"id":80,"source":7,"branch":8,"branch_name":8,"title":81,"authors":82,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":84,"availability":8,"url":85},"repo-dspace000006678","Analisis Efisiensi Biaya Produksi melalui Pendekatan Activity Based Costing dan Activity Based Management pada UMKM Arta Louwee",[83],"Frida Elistyani","Penelitian ini bertujuan untuk: (1) menganalisis sistem perhitungan biaya produksi dan kelemahan metode yang digunakan Arta Louwee saat ini; (2) menerapkan metode Activity Based Costing (ABC) guna meningkatkan akurasi perhitungan harga pokok produksi; (3) mengidentifikasi aktivitas tidak bernilai…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006678&year=2026&title=analisis-efisiensi-biaya-produksi-melalui-pendekatan-activity-based-costing-dan-activity-based-management-pada-umkm-arta-louwee",{"id":87,"source":7,"branch":8,"branch_name":8,"title":88,"authors":89,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":91,"availability":8,"url":92},"repo-dspace000006638","Analisis Penerapan Metode Target Costing dalam Upaya Pengendalian Biaya Produksi untuk Meningkatkan Efisiensi dan Profitabilitas pada CV Citra Indah Pasuruan",[90],"Egga Nanda Yudiastanti","Penelitian ini bertujuan untuk menganalisis penerapan metode target costing dalam pengendalian biaya produksi serta dampaknya terhadap efisiensi biaya dan profitabilitas pada CV Citra Indah Pasuruan. Penelitian ini merupakan penelitian terapan (applied research). Data yang digunakan meliputi data…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006638&year=2026&title=analisis-penerapan-metode-target-costing-dalam-upaya-pengendalian-biaya-produksi-untuk-meningkatkan-efisiensi-dan-profitabilitas-pada-cv-citra-indah-pasuruan",{"id":94,"source":7,"branch":8,"branch_name":8,"title":95,"authors":96,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":98,"availability":8,"url":99},"repo-dspace000006607","Analisis Penerapan Target Costing dalam Upaya Peningkatan Efisiensi Biaya Produksi pada PT Haka Arthacipta Unggul",[97],"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":101,"source":7,"branch":8,"branch_name":8,"title":102,"authors":103,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":105,"availability":8,"url":106},"repo-dspace000006597","Efektivitas Penerapan Activity Based Management (ABM) dalam Meningkatkan Efisiensi Biaya Produksi dan Profitabilitas pada Perusahaan Mebel CV Citra Indah Pasuran",[104],"Yuli Tri Wahyuni","Penelitian ini bertujuan menganalisis penerapan Activity Based Management (ABM) dalam meningkatkan efisiensi biaya produksi dan pengaruhnya terhadap profitabilitas CV Citra Indah. Data yang digunakan yaitu data primer dan data sekunder yang berasal dari CV Citra indah, yang mencakup data produksi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006597&year=2026&title=efektivitas-penerapan-activity-based-management-abm-dalam-meningkatkan-efisiensi-biaya-produksi-dan-profitabilitas-pada-perusahaan-mebel-cv-citra-indah-pasuran",{"id":108,"source":7,"branch":8,"branch_name":8,"title":109,"authors":110,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":113,"availability":8,"url":114},"repo-dspace000005040","Pengembangan Strategi Bisnis Menggunakan Business Model Canvas (BMC) untuk Memaksimalkan Keuntungan: (Studi Kasus: Siomay Jones Kota Malang)",[111],"Lolita Anggriyana Sari",2025,"Penelitian ini menganalisis strategi bisnis dan efisiensi biaya pada UMKM Siomay Jones. Tujuan dari penelitian ini adalah untuk menganalisis tingkat efisiensi biaya, kondisi model bisnis berdasarkan Business Model Canvas, dan memberikan rekomendasi strategi berdasarkan hasil analisis BMC. Metode…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000005040&year=2025&title=pengembangan-strategi-bisnis-menggunakan-business-model-canvas-bmc-untuk-memaksimalkan-keuntungan-studi-kasus-siomay-jones-kota-malang",{"id":116,"source":7,"branch":8,"branch_name":8,"title":117,"authors":118,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":120,"availability":8,"url":121},"repo-dspace000003750","Penerapan Activity Based Management (ABM) dalam Meningkatkan Efisiensi Biaya Produksi pada PT Magnum Attack Indonesia",[119],"Dina Apriliasari","Tujuan dari penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi kemeja dan kaos polos dengan menggunakan Activity Based Costing dan Activity Based Management untuk meningkatkan efisiensi biaya produksi, mengetahui tantangan dan strategi dalam penerapan Activity Based Management…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003750&year=2025&title=penerapan-activity-based-management-abm-dalam-meningkatkan-efisiensi-biaya-produksi-pada-pt-magnum-attack-indonesia",{"id":123,"source":7,"branch":8,"branch_name":8,"title":124,"authors":125,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":127,"availability":8,"url":128},"repo-dspace000003735","Analisis Penerapan Metode Activity Based Management dalam Meningkatkan Efisiensi Biaya pada Grand Whiz Hotel Trawas",[126],"Zuhrufah Diana Azza","Penelitian ini bertujuan menganalisis penerapan metode Activity Based Management (ABM) dalam meningkatkan efisiensi biaya pada Grand Whiz Hotel Trawas, yang dalam penentuan harga pokok kamarnya masih menggunakan metode tradisional. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003735&year=2025&title=analisis-penerapan-metode-activity-based-management-dalam-meningkatkan-efisiensi-biaya-pada-grand-whiz-hotel-trawas",{"id":130,"source":7,"branch":8,"branch_name":8,"title":131,"authors":132,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":134,"availability":8,"url":135},"repo-dspace000003659","Penerapan Activity Based Management (ABM) untuk Meningkatkan Efisiensi Biaya Produksi pada Two-M Digital Printing",[133],"Viola Berliana Putri","Tujuan penelitian untuk mengetahui perhitungan efisiensi biaya produksi dengan menggunakan metode tradisional, metode activity based costing, dan metode activity based management. Jenis penelitian yang digunakan penelitian terapan dengan pendekatan deskriptif kuantitatif. Sumber data yang digunakan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003659&year=2025&title=penerapan-activity-based-management-abm-untuk-meningkatkan-efisiensi-biaya-produksi-pada-two-m-digital-printing",{"id":137,"source":7,"branch":8,"branch_name":8,"title":138,"authors":139,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":141,"availability":8,"url":142},"repo-dspace000003655","Analisis Metode Target Costing dalam Upaya Peningkatan Laba pada PT. Telesindo Citra Sejahtera",[140],"Brigitta Diah Pratiwi","Penelitian ini bertujuan untuk menganalisis penerapan target costing sebagai alternatif untuk meningkatkan profitabilitas di PT Telesindo Citra Sejahtera. Data dikumpulkan melalui wawancara, observasi, dan studi dokumen, dengan fokus pada kapasitas produksi dan biaya produksi. Metode penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003655&year=2025&title=analisis-metode-target-costing-dalam-upaya-peningkatan-laba-pada-pt-telesindo-citra-sejahtera",{"id":144,"source":7,"branch":8,"branch_name":8,"title":145,"authors":146,"publisher":8,"year":112,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":148,"availability":8,"url":149},"repo-dspace000003642","Analisis Penerapan Activity Based Management untuk Meningkatkan Efisiensi Biaya Produksi (Studi Kasus: UMKM Pinkponk Snack Malang)",[147],"Syafaatul Utmarila Ihza Waluyo","Penelitian ini bertujuan untuk menganalisis perhitungan biaya produksi serta peningkatan potensi efisiensi biaya produksi berdasarkan Activity Based Management (ABM) pada UMKM Pinkponk Snack Malang. 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