Jurnal Akuntansi Kompetif
Vol. 7 No. 2 (2024)

EFISIENSI PENERAPAN ABC TERHADAP SEKTOR PUBLIK

Sinaga, Averia (Unknown)
Gea, Riris Setiofani (Unknown)
Saribu, Ardin Dolok (Unknown)
Br. Tarigan, Zoyce Natalia (Unknown)
Lumbangaol, Herawati (Unknown)
Nainggolan, Desi Aminarti (Unknown)
Sinaga, Elisabet (Unknown)
Panjaitan, Rizky (Unknown)
Sirait , Yonatan (Unknown)



Article Info

Publish Date
29 Jul 2024

Abstract

In the main Journal, The implementation of Activity Based Costing (ABC) in the South African public sector has significant benefits in improving financial management practices and decision making. ABC helps in allocating costs more accurately, improving operational efficiency, and supporting better strategic decision-making.Challenges in the implementation of ABC in the public sector include the insufficient number of local governments in South Africa that have implemented this method.This research makes an important contribution in expanding knowledge about the implementation of ABC in the public sector, especially in South Africa. The comprehensive review in this journal can serve as a foundation for further research and provide practical guidance for public sector organizations in improving their financial management.

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Journal Info

Abbrev

akuntansikompetif

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kompetif (Online ISSN: 2622-5379) published by Komunitas Manajemen Kompetitif. This journal published thrice in January and July. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of account ...