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All Journal EKONOMIKA45 Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Yustina Siagian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Peran Teknologi Finansial dalam Mengubah Pola Bisnis dan Sistem Ekonomi Global Kontemporer Yustina Siagian; Viony Natasya Napitupulu; Tanti Sitompul; Jeremy Sitorus; 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.v5i2.6443

Abstract

This study examines the role of financial technology (fintech) in transforming business models and the contemporary global economic system. The rapid development of fintech has driven significant changes in the financial sector through innovations in digital payment systems, technology-based financing, online investment platforms, and the use of artificial intelligence and big data analytics. These developments have not only improved operational efficiency and accessibility of financial services but have also shifted conventional business models toward more digital, inclusive, and competitive ecosystems. This research employs a literature review method by analyzing scientific journals, institutional reports, and relevant publications related to fintech and the global economy. The findings indicate that fintech contributes to increased financial inclusion, accelerates cross-border transaction flows, and supports the integration of global financial markets. However, the expansion of fintech also presents new challenges, including data security risks, regulatory disparities among countries, and potential disruptions to traditional financial institutions. Therefore, adaptive and collaborative regulatory frameworks are essential to ensure that fintech development supports the stability and sustainability of the global economic system. This study is expected to provide insights for academics, policymakers, and practitioners in understanding the dynamic role of fintech in the modern global economy.
Co-Authors Anjeli Roulina Simanjuntak Hamonangan Siallagan Jeremy Sitorus Karnoan Marito Manullang Putri Yola Lumbantoruan Romanty Hutasoit Saribu, Ardin Dolok Tanti Sitompul Viony Natasya Napitupulu Yanti Enjelika Hutasoit Yoga Xaferius Gurning