[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-browse-{\"subject\":\"value-engineering\",\"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-dspace000006865","repo",null,"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",[11],"Afifah Brilian Nurhafizhah",2026,"Skripsi (D4)","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. Objek penelitian ini…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006865&year=2026&title=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",{"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-dspace000006829","Implementasi Target Costing sebagai Perencanaan Biaya Produksi untuk Peningkatan Laba pada CV Bagus Agriseta Mandiri",[20],"Dincahyaning Awanda Oktarina","Penelitian ini bertujuan untuk menganalisis implementasi metode target costing sebagai perencanaan biaya produksi untuk meningkatkan laba pada CV Bagus Agriseta Mandiri. 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":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-dspace000006823","Implementasi Target Costing melalui Value Engineering untuk Meningkatkan Laba pada UMKM Virgo Snack Bersinar",[27],"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":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-dspace000006810","Penerapan Kaizen Costing sebagai Strategi Efisiensi Biaya Produksi pada UD. Pilar Jaya",[34],"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":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-dspace000006791","Penerapan Kaizen Costing sebagai Strategi Pengendalian Biaya Produksi pada Mebel Karya Indah Pasuruan",[41],"Eric Malfino Rizal","Tingginya biaya produksi dan ketatnya persaingan pasar menyebabkan penurunan margin laba pada Mebel Karya Indah Pasuruan. Penelitian ini bertujuan menganalisis penerapan target costing, value engineering, dan kaizen costing dalam meningkatkan efisiensi biaya produksi. Penelitian ini menggunakan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006791&year=2026&title=penerapan-kaizen-costing-sebagai-strategi-pengendalian-biaya-produksi-pada-mebel-karya-indah-pasuruan",{"id":45,"source":7,"branch":8,"branch_name":8,"title":46,"authors":47,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":49,"availability":8,"url":50},"repo-dspace000006767","Penerapan Target Costing sebagai Upaya Efisiensi Biaya Produksi Pizza Frozen untuk Meningkatkan Profitabilitas pada UMKM Cissipizza Kota Malang",[48],"Dina Yulianti","Penelitian ini bertujuan untuk menganalisis penerapan target costing dalam meningkatkan efisiensi biaya produksi dan profitabilitas pada UMKM Cissipizza Kota Malang. Jenis penelitian ini adalah kuantitatif deskriptif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006767&year=2026&title=penerapan-target-costing-sebagai-upaya-efisiensi-biaya-produksi-pizza-frozen-untuk-meningkatkan-profitabilitas-pada-umkm-cissipizza-kota-malang",{"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-dspace000006750","Analisis Penerapan Target costing dalam Efisiensi Biaya Produksi dan Penentuan Harga Jual pada CV Aurasufa",[55],"Diah Ayu Artamevia","Penelitian ini bertujuan menganalisis penerapan target costing pada CV Aurasufa, untuk pengendalian biaya produksi, penetapan harga jual dan pencapaian laba, serta mengetahui faktor pendukung dan penghambat penerapannya. Penelitian ini merupakan penelitian deskriptif kuantitatif menggunakan data…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006750&year=2026&title=analisis-penerapan-target-costing-dalam-efisiensi-biaya-produksi-dan-penentuan-harga-jual-pada-cv-aurasufa",{"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-dspace000006714","Analisis Penerapan Kaizen Costing dalam Upaya Meningkatkan Efisiensi Biaya Produksi (Studi Kasus pada Renz Bamboo)",[62],"Kinanti Kurnia Putri","Penelitian ini bertujuan untuk menganalisis penerapan Kaizen Costing yang dikombinasikan dengan target costing dan value engineering untuk meningkatkan efisienssi biaya produksi pada UMKM Renz Bamboo yang mengalami peningkatan signifikan pada biaya bahan baku dan total biaya produksi. Penelitian…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006714&year=2026&title=analisis-penerapan-kaizen-costing-dalam-upaya-meningkatkan-efisiensi-biaya-produksi-studi-kasus-pada-renz-bamboo",{"id":66,"source":7,"branch":8,"branch_name":8,"title":67,"authors":68,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":70,"availability":8,"url":71},"repo-dspace000006711","Implementasi Target Costing dalam Perencanaanbiaya Produksi untuk Peningkatan Laba pada UMKM Sweet Layers by Laras",[69],"Mahya Auliya Hasri","Tujuan penelitian ini adalah untuk menganalisis penerapan target costing dalam perencanaan biaya produksi sebagai upaya peningkatan laba pada UMKM Sweet Layers by Laras. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Data yang digunakan terdiri dari data…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006711&year=2026&title=implementasi-target-costing-dalam-perencanaanbiaya-produksi-untuk-peningkatan-laba-pada-umkm-sweet-layers-by-laras",{"id":73,"source":7,"branch":8,"branch_name":8,"title":74,"authors":75,"publisher":8,"year":12,"type":13,"call_number":8,"isbn":8,"cover":8,"abstract":77,"availability":8,"url":78},"repo-dspace000006684","Penerapan Target Costing sebagai Alat Efisiensi Biaya Produksi untuk Mengoptimalkan Laba pada UMKM Pia Dua Putri Kota Malang",[76],"Heppy Indah Palupi","Penelitian ini bertujuan untuk mengkaji penerapan metode target costing dan rekayasa nilai (value engineering) sebagai alat efisiensi biaya produksi serta menganalisis dampaknya terhadap peningkatan laba perusahaan. 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":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-dspace000006681","Implementasi Target Costing dalam Penentuan Harga Pokok Produksi sebagai Upaya Peningkatan Laba (Studi Kasus pada Royal Aluminium)",[83],"Hellena Dewitasari Widayat","Penelitian ini bertujuan untuk menganalisis penerapan target costing dalam penentuan harga pokok produksi sebagai upaya meningkatkan laba pada produk lemari 2 pintu standar di Royal Aluminium. Permasalahan yang dihadapi perusahaan adalah penentuan harga pokok produksi yang belum mempertimbangkan…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006681&year=2026&title=implementasi-target-costing-dalam-penentuan-harga-pokok-produksi-sebagai-upaya-peningkatan-laba-studi-kasus-pada-royal-aluminium",{"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-dspace000006672","Implementation of Target Costing as a Strategy for Production Cost Efficiency And Profit Increase in Bavaria Rotan MSME Malang",[90],"Lita Amalia Putri","This study aimed to examine the implementation of Target Costing in Bavaria Rotan MSME as a strategy to improve production cost efficiency and to investigate its impact on profitability. This study employs a descriptive quantitative method with an applied approach. Data was collected through…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006672&year=2026&title=implementation-of-target-costing-as-a-strategy-for-production-cost-efficiency-and-profit-increase-in-bavaria-rotan-msme-malang",{"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-dspace000006656","Penerapan Metode Target Costing untuk Pengendalian Biaya Produksi di DSPRO Malang.",[97],"Resvi Navatia","DSPRO Malang merupakan usaha mikro, kecil, dan menengah (UMKM) manufaktur yang bergerak di bidang produksi peralatan olahraga, khususnya raket anak-anak. Selama ini, perusahaan menetapkan biaya produksi dengan pendekatan cost-plus pricing yang belum mempertimbangkan kondisi pasar secara eksplisit…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000006656&year=2026&title=penerapan-metode-target-costing-untuk-pengendalian-biaya-produksi-di-dspro-malang",{"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-dspace000006638","Analisis Penerapan Metode Target Costing dalam Upaya Pengendalian Biaya Produksi untuk Meningkatkan Efisiensi dan Profitabilitas pada CV Citra Indah Pasuruan",[104],"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":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-dspace000003779","Penerapan Metode Target Costing dalam Menentukan Harga Pokok Produksi sebagai Upaya Meningkatkan Profitabilitas pada Industri Garmen (Studi Kasus di PT Magnum Attack Indonesia)",[111],"Dita Difa Wulandari",2025,"Penelitian ini bertujuan untuk menganalisis penerapan metode target costing dalam menentukan harga pokok produksi pada PT Magnum Attack Indonesia. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000003779&year=2025&title=penerapan-metode-target-costing-dalam-menentukan-harga-pokok-produksi-sebagai-upaya-meningkatkan-profitabilitas-pada-industri-garmen-studi-kasus-di-pt-magnum-attack-indonesia",{"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-dspace000003641","Analisis Penerapan Target Costing dalam Upaya Pengurangan Biaya Produksi untuk Meningkatkan Laba (Studi Kasus pada UMKM Kopi Bubuk Sido Luhur)",[119],"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":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-dspace000003361","Implementasi Target Costing Sebagai Pengendalian Biaya Produksi untuk Peningkatan Laba Pada PT Pangan Unggul Sentosa Madiun",[126],"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":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-dspace000003323","Analisis Penerapan Target Costing Sebagai Upaya Efisiensi Biaya Produksi untuk Optimalisasi Laba Pada UD Momons Jaya",[133],"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":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-dspace000002972","The Application of Value Engineering in The Contruction of Campus III UIN Malang (Case Study : Engineering Lecture Building 02)",[140],"Wahyu Zaena Akmala","In the construction project of campus III of UIN Malang, Engineering Lecture Building 02, efficiency and management related to construction costs. One of them is the business by applying Value Engineering (VE), which is a method by using several stages ranging from the information stage, creative…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000002972&year=2025&title=the-application-of-value-engineering-in-the-contruction-of-campus-iii-uin-malang-case-study-engineering-lecture-building-02",{"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-dspace000002914","Studi Value Engineering Pada Proyek Pembangunan Gedung C Kelas Rawat Inap Standar RSUD Kabupaten Kediri",[147],"Yuli Tafriji Kursiyah","Konstruksi manajemen yang memiliki nilai (value) adalah manajemen kualitas dan fungsi yang maksimum pada produk konstruksi dengan biaya yang optimal atau lebih efisien dibandingkan dengan produk konstruksi sebelumnya. Pendekatan value engineering dapat digunakan dalam menganalisis rekayasa biaya…","https:\u002F\u002Frepository.polinema.ac.id\u002Fcollection\u002Fdetail?id=dspace000002914&year=2025&title=studi-value-engineering-pada-proyek-pembangunan-gedung-c-kelas-rawat-inap-standar-rsud-kabupaten-kediri",{"page":151,"per_page":152,"total":153,"last_page":154,"filter":155,"label":158},1,20,33,2,{"subject":156},{"slug":157,"name":158},"value-engineering","Value Engineering",[160,183,200],[161,167,171,175,179],{"id":162,"parent":163,"target":164,"content":165,"title":165,"url":166},2500,"0","","Polinema 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