Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Barelang Innovative: Journal Of Social Science Research
Br. Tobing, Gresi Lusina
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Analisis Pengaruh Inflasi, Pertumbuhan Ekonomi, CAR dan Dana Pihak Ketiga Terhadap Penyaluran Kredit oleh PT. BCA Periode 2011-2022 Br. Tobing, Gresi Lusina; Sianturi, Eva Marlina; Sinurat, Erna Anjelina; Perangin Angin, Aldian Syahputra; Hasugian, Christnova; Siallagan, Hamonangan
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.9305

Abstract

Bank umum berhubungan dengan masyarakat dengan menghimpun dana melalui transaksi kredit. Perkreditan merupakan kegiatan yang penting baik bagi bank maupun masyarakat karena mempengaruhi aset keuangan sehingga menjadi kriteria penilaian transaksi perkreditan. Hal yang dapat dijadikan pertimbangan pemberian kredit pada penelitian ini adalah inflasi, pertumbuhan ekonomi, CAR dan DPK. Data yang telah diolah merupakan data sekunder, diperoleh dari website BCA, BI, dan BPS dan dilakukan pada PT. BCA periode 2011 hingga 2022. Pengujian hipotesis dilakukan dengan menggunakan SPSS versi 25 melalui uji analisis linear berganda. Hasil penelitian ini menunjukkan nilai signifikansi uji-t inflasi 0,466 > 0,05, signifikansi uji-t pertumbuhan ekonomi 0,199 > 0,05, signifikansi uji-t CAR 0,03 < 0,05 dan signifikansi uji-t dana pihak ketiga 0,014 < 0,05. Maka, dapat disimpulkan bahwa dana pihak ketiga dan CAR memiliki pengaruh yang positif dengan menghasilkan dampak signifikan sedangkan inflasi dan pertumbuhan ekonomi memiliki pengaruh yang positif dengan dampak yang tidak signifikan.
Co-Authors Hamonangan Siallagan Hasugian, Christnova Hutahaean, Marlia Olivia Miranda, Elsa Perangin Angin, Aldian Syahputra Saribu, Ardin Dolok Sembiring, Anisa Putri Siahaan, Johan Sianturi, Eva Marlina Silaban, Ester Simanjuntak, Evelyn Sinurat, Erna Anjelina