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All Journal Asian Journal of Applied Business and Management (AJABM) Jurnal Actual Organization Of Economic ( Jago-e)
Parindingan, Frivaldo Yesbarianus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Dan Integritas Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Inspektorat Provinsi Sulawesi Tengah) Parindingan, Frivaldo Yesbarianus; Andi Mattulada Amir; Andul Rahman Taher
Jurnal Actual Organization Of Economic Vol. 5 No. 01 (2024): Jurnal Actual Organization Of Economic (JAGO-E)
Publisher : LPPM STIE Mujahidin

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh pengalaman kerja, independensi, obyektivitas dan integritas terhadap kualitas hasil audit pada Kantor Inspektorat Provinsi Sulawesi Tengah. Jenis penelitian ini adalah penelitian kuantitatif. Kuesioner dibagikan kepada auditor internal pada Kantor Inspektorat Provinsi Sulawesi Tengah sebanyak 30 auditor. Metode analisis yang digunakan analisis regresi linear berganda. Berdasarkan hasil penelitian maka dapat diambil kesimpulan pengalaman Kerja, Independensi, Obyektivitas Dan Integritas secara simultan berpengaruh signifkan terhadap Kualitas Hasil Audit Pada Kantor Inspektorat Provinsi Sulawesi Tengah. Pengalaman kerja secara parsial berpengaruh signifikan terhadap Kualitas Hasil Audit Pada Kantor Inspektorat Provinsi Sulawesi Tengah. Independensi secara parsial berpengaruh signifikan terhadap Kualitas Hasil Audit Pada Kantor Inspektorat Provinsi Sulawesi Tengah. Obyektivitas secara parsial berpengaruh signifikan terhadap Kualitas Hasil Audit Pada Kantor Inspektorat Provinsi Sulawesi Tengah. Integritas secara parsial berpengaruh signifikan terhadap Kualitas Hasil Audit Pada Kantor Inspektorat Provinsi Sulawesi Tengah.
Co-Authors Andi Mattulada Amir Andul Rahman Taher Fathirah, Dian Mediaty Usman, Asri