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All Journal Golden Ratio of Data in Summary Science and Education Journal
Nadia Marintan Sirait
Universitas HKBP Nommensen
Humanities Economics, Econometrics & Finance Education Social Sciences

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Integrasi Activity Based Costing Dan Analisis Data Untuk Meningkatkan Akurasi Estimasi Biaya Produk Pada Industri Manufaktur Ardin Dolok Saribu; Ribka Paulina Ambarita; Kevin Jetro Ginting; Eka Kristiani Laia; Helen Yulida Sigalingging; Lasmaria Pasaribu; Nadia Marintan Sirait
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.531

Abstract

Penelitian ini bertujuan melakukan tinjauan kritis secara sistematis terhadap model estimasi biaya berbasis proses yang dikembangkan oleh Tang et al. (2012) serta mengidentifikasi peluang integrasi pendekatan Activity-Based Costing (ABC) dengan teknologi analitik data modern. Kajian dilakukan melalui analisis mendalam terhadap konsep, struktur, keunggulan, keterbatasan, dan relevansi model dalam pengembangan sistem estimasi biaya manufaktur. Hasil kajian menunjukkan bahwa model Tang et al. mampu meningkatkan akurasi estimasi biaya dibandingkan metode ABC tradisional melalui pemanfaatan analisis input-output untuk memodelkan hubungan konsumsi timbal balik antaraktivitas dan sumber daya. Model ini juga mengintegrasikan faktor kualitas, seperti tingkat cacat, penolakan, keberhasilan pengerjaan ulang, biaya, dan waktu proses, sehingga menghasilkan estimasi yang lebih akurat. Selain itu, model menyediakan kerangka terintegrasi yang mencakup estimasi biaya komponen, perakitan produk, hingga penetapan harga. Secara teoritis, kajian ini memperluas pengembangan model estimasi biaya melalui integrasi ABC dengan machine learning, data mining, dan pemodelan statistik. Secara praktis, temuan penelitian memberikan rekomendasi bagi industri untuk meningkatkan akurasi estimasi biaya dan mendukung pengambilan keputusan yang lebih efektif serta berkelanjutan.
Accounting Recognition and Measurement Theory: A Conceptual and Empirical Comparison of Historical Cost and Fair Value Enjelina Simarmata Enjelina; Nadia Marintan Sirait; Daniel Partogi Simanjuntak; Dwiky Emanuel Tampubolon; Hicca Maria Gandi Putri Aruan
Golden Ratio of Data in Summary Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i3.2417

Abstract

This study aims to examine the conceptual and empirical debate between historical cost and fair value within the context of accounting recognition and measurement theory. This issue is significant because the measurement basis applied in financial reporting directly influences the quality of accounting information, particularly in terms of relevance and faithful representation. This study adopts a qualitative approach using a structured literature review design. The data consist of secondary sources obtained from reputable journal articles, accounting standards, academic books, and official documents related to financial reporting. The data were analyzed using qualitative content analysis by identifying, classifying, and synthesizing the literature based on the themes of recognition, measurement, historical cost, fair value, relevance, faithful representation, volatility, stewardship, and decision usefulness. The findings indicate that historical cost offers advantages in terms of objectivity, verifiability, stability, and stewardship because it is based on actual transactions that can be objectively verified. However, it has limitations in reflecting current economic values. In contrast, fair value provides greater relevance and decision usefulness because it reflects current market conditions. Nevertheless, it may introduce subjectivity, measurement uncertainty, and volatility in financial statements, particularly when fair values are estimated using unobservable inputs. This study concludes that neither historical cost nor fair value is universally superior. Instead, a mixed measurement model represents a more appropriate approach, as it enables the proportional application of historical cost and fair value according to the characteristics of assets and liabilities, as well as the objectives of financial reporting.
Co-Authors Daniel Partogi Simanjuntak Dwiky Emanuel Tampubolon Eka Kristiani Laia Enjelina Simarmata Enjelina Helen Yulida Sigalingging Hicca Maria Gandi Putri Aruan Kevin Jetro Ginting Lasmaria Pasaribu Ribka Paulina Ambarita Saribu, Ardin Dolok