STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA

Penulis

  • Johan Siahaan Universitas HKBP Nommensen
  • Gresi Lusina Br. Tobing Universitas HKBP Nommensen
  • Ardin Dolok Saribu Universitas HKBP Nommensen
  • Marlia Olivia Hutahaean Universitas HKBP Nommensen
  • Anisa Putri Sembiring Universitas HKBP Nommensen
  • Ester Silaban Universitas HKBP Nommensen
  • Elsa Miranda Universitas HKBP Nommensen
  • Evelyn Simanjuntak Universitas HKBP Nommensen

DOI:

https://doi.org/10.33884/jab.v8i2.8818

Abstrak

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.

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Diterbitkan

2024-06-03

Cara Mengutip

Siahaan, J., Br. Tobing, G. L. ., Dolok Saribu, A., Hutahaean, M. . O. ., Sembiring, A. P., Silaban, E. ., Miranda, E. ., & Simanjuntak, . E. . (2024). STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA. JURNAL AKUNTANSI BARELANG, 8(2), 96–105. https://doi.org/10.33884/jab.v8i2.8818