Evaluasi Efektivitas Target Costing dalam Pengembangan Produk Tabungan Syariah: Studi pada Bank Syariah Nasional

• Futri Meyrianti

  Perbankan Syariah UIN Fatmawati Sukarno Bengkulu, Indonesia

  Author

Purpose: This community service project aims to assist and evaluate the effectiveness of implementing the Target Costing method in the development of Islamic savings products, with the goal of improving design cost efficiency, pricing accuracy, and product competitiveness in the Islamic banking market.

Design/Methodology: The program was implemented using a Participatory Action Research approach over seven months, involving 40 staff members from product development, finance, and sharia compliance. Data was collected through historical cost audits, product design workshops, human resource capacity surveys, documentation of the development cycle, and focus group discussions (FGDs), and was subsequently analyzed using comparative, descriptive, and thematic methods.

Findings: The intervention successfully reduced the design cost gap by 34.2%, accelerated the product launch cycle by 28.5%, improved the accuracy of profit-sharing margin projections by 61.3%, and achieved a commercial-Sharia viability score of 8.9 on a scale of 10.

Practical Implications: The integrated Target Costing mentoring model can be adopted by bank management, the OJK, and product development teams as a transparent design operational standard that is responsive to cost volatility and aligned with the principles of contractual fairness.

Originality/Value: This study fills a gap in the literature by integrating the Target Costing framework into the digital Islamic banking product development ecosystem, demonstrating that the synergy of strategic management accounting, participatory guidance, and compliance validation yields significant.

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