Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal EKONOMIKA45 Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Yanti Enjelika Hutasoit
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penentuan Harga Pokok Produksi Berdasarkan Harga Tranfer Ardin Dolok Saribu; Anjeli Roulina Simanjuntak; Putri Yola Lumbantoruan; Yanti Enjelika Hutasoit; Yustina Siagian; Karnoan Marito Manullang; Yoga Xaferius Gurning; Romanty Hutasoit
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i2.1033

Abstract

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.
Penentuan Harga Pokok Produksi Berdasarkan Harga Tranfer Ardin Dolok Saribu; Anjeli Roulina Simanjuntak; Putri Yola Lumbantoruan; Yanti Enjelika Hutasoit; Yustina Siagian; Karnoan Marito Manullang; Yoga Xaferius Gurning; Romanty Hutasoit
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4457

Abstract

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.
Pengaruh Inflasi terhadap Tingkat Pengembalian (Real Return) Deposito Yanti Enjelika Hutasoit; Yanti Octacia Selvianica Sigalingging; May Artha Pakpahan; Sastri Erpina Sinaga; Hamonangan Siallagan
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6531

Abstract

This study aims to examine the effect of inflation on deposit development using a literature review approach. Data were obtained from previous empirical studies, academic books, official reports, and other relevant scientific publications related to inflation and banking performance. The analysis indicates that inflation has a significant influence on the real return of bank deposits. When inflation increases and exceeds the interest rates offered by banks, the real yield on deposits becomes negative, thereby reducing their attractiveness as a savings and store-of-value instrument. Under such conditions, depositors tend to reallocate their funds to alternative investment instruments, such as gold, bonds, or stocks, which are perceived to provide better protection against inflation. This shift in investment behavior can lead to a decline in deposit growth and reduce banks’ third-party funds (DPK), potentially affecting banking liquidity and financial stability. The findings emphasize that inflation is a crucial macroeconomic variable that shapes saving behavior, influences deposit mobilization, and determines the stability of banking funding sources. Therefore, maintaining price stability is essential to support sustainable deposit growth and strengthen the resilience of the banking sector.
Co-Authors Anjeli Roulina Simanjuntak Hamonangan Siallagan Karnoan Marito Manullang May Artha Pakpahan Putri Yola Lumbantoruan Romanty Hutasoit Saribu, Ardin Dolok Sastri Erpina Sinaga Yanti Octacia Selvianica Sigalingging Yoga Xaferius Gurning Yustina Siagian