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STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA Siahaan, Johan; Br. Tobing, Gresi Lusina; Dolok Saribu, Ardin; Hutahaean, Marlia Olivia; Sembiring, Anisa Putri; Silaban, Ester; Miranda, Elsa; Simanjuntak, Evelyn
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8818

Abstract

This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the success rates of countries adopting the ABC system. The research method used is a literature review. The main journal was used as a basis for comparison. The abstract is "Activity Based-Costing Around The World: Adoption, Implementation, Outcomes, and Criticism," supported by 20 other journals, both international and national. The most commonly used method in the supporting journals is the descriptive qualitative method. The study results show that the popularity of the ABC method is still dominated by Western (European) countries, which are generally developed countries. Meanwhile, in Asia and Africa, only a few companies implement the ABC method due to internal and external obstacles within the organization. On the other hand, some ABC-adopting countries, have different success rates in its implementation. This variation is generally caused by the availability of organizational resources, different levels of support from top management, and most commonly, insufficient understanding and knowledge about ABC.
DEVELOPING A MODEL OF HOTS QUESTIONS FOR NARRATIVE READING TEXT FOR GRADE IX STUDENTS OF SMP N 2 JORONG Simanjuntak, Evelyn; Usadiati, Wahjuningsih; Karani, Elanneri
Journal Compound: Improving the Quality of English Education Vol. 7 No. 2 (2019): December 2019: Journal Compound
Publisher : Program Studi Magister Pendidikan Bahasa Inggris, Program Pascasarjana, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jcp.v7i2.631

Abstract

Teachers are required to have good reading material with various questions excercices to meet students’ interest to improve their reading ability. This developmental research was undertaken to develop a model of instructional material of HOTs questions for narrative reading texts for IX grade students of SMPN 2 Jorong. The development of the model in R & D research involved the following steps: needs assessment, reference study, material development, expert validation, tryout, revision, and final product. The subject of the research was the students of grade IX of SMPN 2 Jorong. The instruments to take the data were observation sheet, questionaire sheet, students’ test result, and test sheet. After all of the steps were done, the final product was in form of instructional material consisting of: Cover; Introduction, and Content. The content of the product consisted of Unit 1 and Unit 2, which contained narrative reading texts entitled Hansel and Grethel, Malin Kundang, and Rapunzel taken and modified from the internet. Each story was inserted with HOTS questions to ask the students to generalise, analyse, compare, distinguish, and to correlate.Based on the result of the expert validation, the model of HOTS questions for narrative reading texts for IX grade students of SMPN 2 Jorong was very effective and advisable to be implemented.