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All Journal Jurnal Akuntansi Barelang Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research
Hutahaean, Marlia Olivia
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Assessing the Impact of Accounting Standards and Human Capital on Public Financial Reporting Quality in Indonesia Hutahaean, Marlia Olivia; Manurung, Amran; Saribu, Ardin Dolok
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1590

Abstract

The quality of village financial reporting in Indonesia remains a concern, with inconsistencies and inadequacies still evident in many regions, including Bintang Bayu Sub-district. This study examines the effect of Government Accounting Standards (SAP) implementation and human resource (HR) competency on the quality of village financial reports. Employing a quantitative approach, primary data were collected through a structured Likert-scale questionnaire distributed to village officials across 19 villages in the region. Data analysis was conducted using SPSS version 25. The findings reveal that both the implementation of SAP and HR competency positively and significantly affect the quality of financial reporting. Specifically, SAP implementation shows a t-value of 2.959 (p = 0.005), while HR competency records a t-value of 2.398 (p = 0.022), indicating strong statistical support. These results underscore the importance of consistent accounting standards and the competency of village personnel in enhancing financial reporting quality. This study offers practical implications for local governments, recommending targeted technical training and capacity building initiatives for village apparatus. Future research is encouraged to incorporate additional variables, such as internal audit functions and adopting accounting information systems.
Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Simanjuntak, Sri Damai; Hutahaean, Marlia Olivia; Silalahi, Elli Dayanti; Nababan, Jesika; Siallagan, Hamonangan; Sipayung, Rizki Christian
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.v4i1.8297

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi standar akuntansi pemerintahan dan sistem informasi akuntansi terhadap kualitas laporan keuangan di sektor publik. Metode penelitian yang digunakan adalah literatur review, dengan mengumpulkan dan menganalisis studi dan penelitian terkait yang telah dilakukan sebelumnya. Temuan-temuan dari literatur review ini akan memberikan pemahaman yang lebih mendalam tentang hubungan antara implementasi standar akuntansi pemerintahan, penggunaan sistem informasi akuntansi, dan kualitas laporan keuangan. Penelitian ini diharapkan dapat memberikan masukan penting bagi praktisi, akademisi, dan regulator dalam meningkatkan kualitas pelaporan keuangan di sektor publik.
Co-Authors Amran Manurung, Amran Br. Tobing, Gresi Lusina Hamonangan Siallagan Miranda, Elsa Nababan, Jesika Saribu, Ardin Dolok Sembiring, Anisa Putri Siahaan, Johan Silaban, Ester Silalahi, Elli Dayanti Simanjuntak, Evelyn Simanjuntak, Sri Damai Sipayung, Rizki Christian