<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://eprints.unpak.ac.id/id/eprint/8738> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Thesis> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/title> "Analisis Penerapan Target Costing dalam Penentuan Harga Pokok Produksi Pada UMKM Tempe (Citeureup Periode 2023)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/ontology/bibo/abstract> "PUTRI MIRANDA HUTAJULU. 022120118. Analisis Penerapan Target Costing dalam Penentuan Harga Pokok Produksi Pada UMKM Tempe (Citeureup Periode 2023). Di bawah bimbingan : ARIEF TRI HARDIYANTO dan ASEP ALIPUDIN.2024.\r\nPenelitian ini bertujuan menganalisis sejauh mana pengetahuan pemilik UMKM, terutama pengrajin tempe, terkait laporan keuangan dan strategi keuangan memengaruhi kemampuan mereka melacak pendapatan, biaya, dan margin keuntungan untuk mengatasi tantangan kenaikan harga bahan baku. Penelitian mengidentifikasi strategi yang dapat digunakan UMKM pengrajin tempe untuk mengelola kenaikan harga bahan baku, khususnya kedelai, dengan menekankan penggunaan metode target costing sebagai Solusi.\r\nPenelitian ini menggunakan metode deskriptif eksploratif studi kasus. Tujuannya mengumpulkan informasi aktual tentang masalah penelitian. Fokusnya yaitu penerapan target costing dalam menentukan harga pokok produksi dan memberikan pemahaman yang lebih baik. Sumber data terdiri dari data primer dan data sekunder.\r\nHasil penelitian menunjukan target costing berhasil meningkatkan efisiensi biaya produksi tempe. Biaya produksi dapat ditekan lebih rendah dengan metode ini, berdampak positif terhadap peningkatan laba UMKM tempe. Peneliti menyarankan UMKM mempertimbangkan perhitungan harga pokok produksi, menerapkan metode target costing secara konsisten, dan melakukan pemantauan harga pasar serta biaya produksi untuk mengoptimalkan keuntungan. Dengan demikian, penelitian ini memberikan kontribusi dalam pengembangan startegi keuangan UMKM pengrajin tempe dalam menghadapi kenaikan harga bahan baku.\r\nKata Kunci : Target Costing, HPP, Strategi"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/date> "2024-07-29" .
<http://eprints.unpak.ac.id/id/document/17599> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://purl.org/ontology/bibo/Document> .
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<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://xmlns.com/foaf/0.1/name> "Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/issuer> <http://eprints.unpak.ac.id/id/org/ext-ac38a2790e299b5edc1fea65874d7d93> .
<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://purl.org/dc/terms/hasPart> <http://eprints.unpak.ac.id/id/org/ext-ac38a2790e299b5edc1fea65874d7d93> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/ontology/bibo/status> <http://purl.org/ontology/bibo/status/published> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/8738#authors> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/8738#authors> .
<http://eprints.unpak.ac.id/id/eprint/8738#authors> <http://www.w3.org/1999/02/22-rdf-syntax-ns#_2> <http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/creator> <http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/ontology/bibo/authorList> <http://eprints.unpak.ac.id/id/eprint/8738#authors> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-503f562cb1b30b79cf485d53a6bd0062> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://www.loc.gov/loc.terms/relators/THS> <http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> .
<http://eprints.unpak.ac.id/id/person/ext-503f562cb1b30b79cf485d53a6bd0062> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-503f562cb1b30b79cf485d53a6bd0062> <http://xmlns.com/foaf/0.1/givenName> "Putri"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-503f562cb1b30b79cf485d53a6bd0062> <http://xmlns.com/foaf/0.1/familyName> "Miranda Hutajulu"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-503f562cb1b30b79cf485d53a6bd0062> <http://xmlns.com/foaf/0.1/name> "Putri Miranda Hutajulu"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> <http://xmlns.com/foaf/0.1/givenName> "Arief Tri"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> <http://xmlns.com/foaf/0.1/familyName> "Hardiyanto"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-6861cdf129569a0f185bfb4efe0254d6> <http://xmlns.com/foaf/0.1/name> "Arief Tri Hardiyanto"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://xmlns.com/foaf/0.1/Person> .
<http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> <http://xmlns.com/foaf/0.1/givenName> "Asep"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> <http://xmlns.com/foaf/0.1/familyName> "Alipudin"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://eprints.unpak.ac.id/id/person/ext-81b6637e2c70ed82f3aa311cf1891a58> <http://xmlns.com/foaf/0.1/name> "Asep Alipudin"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/org/ext-800a45801500b219bb914536dbd9a864> <http://xmlns.com/foaf/0.1/name> "Universitas Pakuan"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/org/ext-cabacf68df32451b744fde2b9d752fc9> <http://xmlns.com/foaf/0.1/name> "Fakultas Ekonomi dan Bisnis"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/ThesisEPrint> .
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<http://eprints.unpak.ac.id/id/eprint/8738> <http://eprints.org/ontology/hasDocument> <http://eprints.unpak.ac.id/id/document/17599> .
<http://eprints.unpak.ac.id/id/document/17599> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://eprints.unpak.ac.id/8738/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://eprints.unpak.ac.id/id/eprint/8738> .
<http://eprints.unpak.ac.id/id/subject/37> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://eprints.unpak.ac.id/id/subject/37> <http://www.w3.org/2004/02/skos/core#prefLabel> "Akuntansi manajemen" .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/subject> <http://eprints.unpak.ac.id/id/subject/37> .
<http://eprints.unpak.ac.id/id/subject/b> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://eprints.unpak.ac.id/id/subject/b> <http://www.w3.org/2004/02/skos/core#prefLabel> "Akuntansi" .
<http://eprints.unpak.ac.id/id/eprint/8738> <http://purl.org/dc/terms/subject> <http://eprints.unpak.ac.id/id/subject/b> .