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All Journal Jurnal Akuntansi Kompetif Jurnal Akuntansi Barelang
Miranda, Elsa
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Economics, Econometrics & Finance

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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.
ANALISIS PENILAI KEWAJARAN HARGA SAHAM DENGAN METODE PRICE TO BOOK VALUE PADA PT. KROM BANK INDONESIA TBK 2022 – 2023 Sihombing, Mariauli; Simamora, Depi Hardiati; Tesalonika, May; Miranda, Elsa; Liliana, Ola Venina; Kesia, Tiori; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2043

Abstract

The development of investors in Indonesia has shown a significant increase to date. Therefore, the aim of this research is to provide insight for both beginners and experienced investors in investing in the capital market. By understanding proper analysis, it is hoped that they will be able to evaluate share price conditions before making a sale or purchase transaction. This is done by assessing the value of the shares, whether they are overvalued (expensive) or undervalued (cheap), using the analysis method, namely price to book value. The research method used in this study is qualitative and descriptive. Data analysis was carried out using stock valuation techniques based on the price to book value method, then the data was processed using Microsoft Office Excel. The research data source comes from secondary data taken from the Annual Report of Pt. Krom BI, and the official sites of related companies.. Assessing the fairness of share prices using the Price to Book Value (PBV) method, the results showed that the company is currently in an overvalued share condition, with a PBV value greater than 1.
Co-Authors Br. Tobing, Gresi Lusina Hamonangan Siallagan Hasugian, Christnova Hutahaean, Marlia Olivia Kesia, Tiori Liliana, Ola Venina Saribu, Ardin Dolok Sembiring, Anisa Putri Siahaan, Johan Sihombing, Mariauli Silaban, Ester Simamora, Depi Hardiati Simanjuntak, Evelyn Tesalonika, May