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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Mirai Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) MEDIA STUDI EKONOMI Jurnal Akuntansi Kompetif Balance Vocation Accounting Journal Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Accounting and Business Journal Economics and Digital Business Review Jurnal Cahaya Mandalika Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Nobel Management Review Jurnal Abdimas Bina Bangsa Dharmas Education Journal (DE_Journal) JURNAL LENTERA AKUNTANSI Jurnal Minfo Polgan (JMP) EKONOMIKA45 AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Economic Reviews Journal Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Sharing: Journal Of Islamic Economics, Management And Business Science and Education Journal Journal of Economic and Business (JEB) IIJSE Jurnal Pengabdian Masyarakat ISEI Akuntansi Pajak dan Kebijakan Ekonomi Digital Bata Ilyas Educational Management Review
Saribu, Ardin Dolok
Universitas HKBP Nommensen
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS KRITIS URGENSI SISTEM ACTIVITY BASED COSTING (ABC) DI PERUSAHAAN MANUFAKTUR DAN JASA Ardin Doloksaribu
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8986

Abstract

Critical Journal Review ini bertujuan untuk menganalisis secara kritis urgensi penerapan Activity-Based Costing (ABC) sebagai metode penentuan biaya yang lebih akurat dibandingkan metode tradisional. Metode yang digunakan dalam penelitian ini adalah Critical Journal Review (CJR) dengan mengkaji beberapa jurnal yang relevan terkait penerapan ABC di sektor manufaktur dan jasa. Hasil analisis menunjukkan bahwa metode ABC mampu memberikan informasi biaya yang lebih akurat karena mengalokasikan biaya berdasarkan aktivitas yang mengonsumsi sumber daya, sehingga dapat meningkatkan kualitas pengambilan keputusan manajerial. Namun demikian, penerapan metode ABC masih menghadapi berbagai kendala, seperti kompleksitas sistem, tingginya biaya implementasi, serta keterbatasan pemahaman sumber daya manusia. Selain itu, sebagian besar penelitian yang dikaji masih berfokus pada tingkat adopsi metode ABC tanpa menganalisis dampaknya secara mendalam terhadap kinerja perusahaan. Ketidakseimbangan sampel antara sektor manufaktur dan jasa dalam beberapa penelitian juga menjadi keterbatasan yang dapat memengaruhi generalisasi hasil. Oleh karena itu, diperlukan penelitian lebih lanjut yang tidak hanya mengkaji tingkat adopsi, tetapi juga mengevaluasi dampak implementasi ABC terhadap kinerja perusahaan secara komprehensif.Kata kunci: Activity-Based Costing, akuntansi biaya, kinerja perusahaan, sektor manufaktur, sektor jasa, Critical Journal Review.
Target Costing as a Cost Reduction Strategy in FMCG Companies in Kyoto, Japan Ardin Dolok Saribu; Esra Romaito Silalahi; Romauli Tiurmaida Togatorop; Jeremia Sitorus; Rellis Cindi Sianturi; Ica Yohana; Astrid fani S; Saniati Naibaho
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.v6i3.2357

Abstract

This study examines the role of target costing as a cost reduction strategy in Fast Moving Consumer Goods (FMCG) companies in Kyoto, Japan. The sector faces intense price competition, rapid product turnover, and rising operational costs, requiring firms to improve efficiency without reducing product quality. This study applies a qualitative systematic literature review. Relevant journal articles, academic books, and scholarly publications were identified through academic databases and search engines, screened using predetermined inclusion and exclusion criteria, and analyzed through descriptive qualitative analysis and thematic synthesis. The review focuses on target costing, cost reduction strategies, operational efficiency, profitability, and firm growth. The findings show that target costing is a market-oriented cost management approach that determines allowable product costs by deducting expected profit from the target selling price. Its implementation supports early cost control, reduces non-value-added activities and waste, improves operational efficiency, and encourages product and process innovation. These outcomes can strengthen profitability, price competitiveness, product development, and market expansion. However, the reviewed literature provides limited empirical and quantitative evidence on target costing implementation in FMCG companies, particularly in Kyoto. Therefore, the findings should be interpreted as a conceptual synthesis rather than statistically tested causal relationships. This study contributes to strategic management accounting by clarifying the links among target costing, cost efficiency, operational performance, profitability, and firm growth. It also recommends integrating target costing with value engineering, cross-functional coordination, supplier management, and reliable cost information systems.
Strategic Integration of Transfer Pricing Policies in Multinational Enterprises Elien Basaria Sikettang; Ardin Doloksaribu; Klaudia Stefani Manik; Debora Maureen; Elda Sianturi; Melisa Febriani Siagian; Rodo Graecias Nainggolan; James Saragih
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.v6i3.2420

Abstract

This study examines the strategic integration of transfer pricing policies within multinational enterprises by exploring their managerial, strategic, and international taxation dimensions. The study aims to explain how transfer pricing extends beyond an internal pricing mechanism to support management control, corporate strategy, operational efficiency, and regulatory compliance in an increasingly complex global business environment. A qualitative approach was employed using a semi-systematic literature review to synthesize multidisciplinary evidence from management accounting, international taxation, strategic management, and international business. The reviewed literature was analyzed through thematic analysis to identify the principal concepts, patterns, and relationships concerning transfer pricing policies. The findings indicate that effective transfer pricing policies function as strategic management instruments that facilitate organizational coordination, performance evaluation, resource allocation, tax compliance, and corporate governance. The review also demonstrates that inadequate strategic integration may increase interdivisional conflicts, distort managerial performance measurement, and expose multinational enterprises to greater tax adjustment and regulatory risks. Furthermore, recent international tax reforms, including the OECD Base Erosion and Profit Shifting (BEPS) initiative and the Global Minimum Tax, require multinational enterprises to balance tax efficiency with transparency, economic substance, and sustainable value creation. This study contributes to the literature by providing an integrated conceptual perspective that connects management accounting, international taxation, strategic management, and corporate governance in explaining the strategic role of transfer pricing within multinational enterprises.
Co-Authors Adelima Hutabaalian Ambarita, Neibi Ezenia Amran Manurung Andriyana Purba, Nova Sri Anjeli Roulina Simanjuntak Arsita Tumimbo Arya Belfriani S Asa Kudus Sihaloho Astrid fani S Audrey M Siahaan Audrey M. Siahaan Banjarnahor, Yesi Batubara, Wahyudi Bawamenewi, Mei Masrohani Bonifasius H. Tambunan, Bonifasius H. Br Simangunsong, Yulia Gressella Br. Saragih, Kristian Armelindo Br. Siringoringo, Magdalena Judika Br. Tarigan, Zoyce Natalia Br. Tobing, Gresi Lusina Cindi Clawidia Silitonga D. Siahaan, Ruth Dwi Danri T Siboro Danri Toni Siboro Debora Maureen Devi Anjelika Br Tamba Eka Kristiani Laia Elda Sianturi Eliasiani Anggelika Br Ginting Elien Basaria Sikettang Erlina Erlina Esra Romaito Silalahi Farel Novsal Simamora Febrina Ruth Rebecca Marpaung Firman Soaloon Situmorang Gaol, Anju Rayman Lumban Gea, Riris Setiofani Ginting, Sinthya Angelica Girsang, Juan Ari Deo Grace Mende Theresia Ujung Hamonangan Siallagan Harefa, Angel Octaviana Harefa, Cakra Famati Haris Kevin Hutapea Helen Yulida Sigalingging Hendrik ES Samosir Herti Diana Hutapea Hia, Resi Restu Hutabarat, Roselina Hutahaean, Marlia Olivia Hutajulu, Dean Christian Hutapea, Herti Diana Hutasoit , Herna Hutasoit, Naomi Serepina Ibrani, Ibrani Ica Yohana iin elovani tarigan Iskandar Muda James Saragih Jeremia Sitorus Juli Indah Sari Gurning Juliani Silitonga, Cristin Erni Karnoan Marito Manullang Kesia, Tiori Kevin Jetro Ginting Klaudia Stefani Manik Laia, Hosea Lamsehat Simamora Lasmaria Pasaribu Lili Permatasari Liliana, Ola Venina LUMBAN GAOL, MANATAP BERLIANA Lumbangaol, Herawati Magdalena Margaretha Ingrid Sihombing Manalu, Dauster Manalu, Elita Tia Monica Mangasa Sinurat Manullang, Tassya Teresa Manurung, Valentina Marbun, Febtri Basaria Marpaung, Angel Lasmauli Marpaung, Irma Meilinda Stefani Harefa Melisa Febriani Siagian Meliston Arianti Pasaribu Melvin Sanro Jacobest Nainggolan Mendrofa, Tuberta Rosviani Meysin Rambe Mezsas Purba, Yudha Sadry Michael A. Butar-butar Miranda, Elsa Monica Manurung Nababan, Elpina Nababan, Maria Eva Suryani Nadia Marintan Sirait Nainggolan, Desi Aminarti Nainggolan, Jestri Sumerdi Nainggolan, Melvin Sanro Jacobest Nainggolan, Ricco Nainggolan, Suwarni Nainggolan, Yuni Napitupulu, Viony Natasya Novita Maywanty Hutajulu Ompusunggu, Joel Pardomuan Panjaitan, Rizky Pardosi, Ririn Wantika Permatasari, Lili Purba , Jessica Anastacia Purba, Nova Sri Andriyana Purba, Riska Anggita Putra, Adi Syah Putri A Sihaloho Putri Yola Lumbantoruan Putri Zega, Wendy Teguh Putri, Hanna R. Rajagukguk, Alda Rajagukguk, Eska Rajagukguk, Rahel Rut Syeba Rellis Cindi Sianturi Ribka Paulina Ambarita Rifka Sepliana Marpaung Rini Calarisa Siahaan Riski Nata Susanti Panjaitan Rodo Graecias Nainggolan Romanty Hutasoit Romauli Tiurmaida Togatorop Rosita Situmorang Royen Pandapotan Munthe S Sihombing, Halomoan Sahata Nababan Samosir, Hendrik E.S Samosir, Windri Viola Anggriani Saniati Naibaho Santoso Pasaribu Saragi, Kurnya Suparto Sari Nainggolan , Erni Yuli sari Simarmata, Enjelia Nova Sembiring, Anisa Putri Siagian, Marianto Yus Siahaan, Audrey Siahaan, Audrey M. Siahaan, Johan Siahaan, Peggy Vania Siahaan, Yetty Deliani Sianipar, Zefanya Putri Sibarani, Alfen Siboro, Danri T Sihaloho, Dessy Nathalia Sihombing, Halomoan Sihombing, Halomoan S. Sihotang, Dian Putri Sijabat, Juni Debora Silaban, Ester Silaban, Ivan Jeremy H Silaban, Nurlela Silaban, Rahmat Silalahi, Elli Dayanti Silitonga, Cristin Erni Juliani Silitonga, Pirhot Christopher Simamora, Dian Sinar Simamora, Lamtiur Simamora, Naomi Simangunsong, James Simanjuntak , Christin Grace Simanjuntak, Aglesia Simanjuntak, Evelyn Simanjuntak, Sherlyna Simanjuntak, Sri Damai Simanullang, Paken Taras Simanullang, Renova Simanullang, Yuni Yessilia S. Simatupang, Mula Simbolon, Meyken Simorangkir, Patar Sinaga, Averia Sinaga, Elisabet Sinaga, Elisabet Sihol Nauli Sinaga, Roy Alfonso Efrain Sinaga, Sastri Sinurat , Erna Anjelina Sinurat, Mangasa Sirait , Yonatan Sirait, Ezra Theresia I. S. Siringoringo, Magdalena J. Sitinjak, Putri Melati Sitohang, Rut Sahanaya Sitompul, Andreas Sebastian Sitompul, Tanti Sitorus, Aldi Situmorang , Mutiara Sormin, Ropinna Nadia Sry Rezeki Sihotang Tampubolon, Helena Novitasari Tampubolon, Serenova Elizabeth Tarigan, Rosani Telaumbanua, Billy Anugerah Sosaraya Tesalonika, May Theresia Sihite, Ruth Oinike Tobing, Agustim Jamal Lumban Tonius Marojahan Manik Turnip , Asmida Rosari Waruwu, Emmuel Prayer Winny Oktariska Zega Yana Br Ginting, Audira Hendri Yanti Enjelika Hutasoit Yoga Xaferius Gurning Yolanda Artha Pasaribu Yustina Siagian Zai, Putri Five Zebua, Irfan Zebua Zega, Nopitri