Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Science Information System and Technology
Helda Marlin Ala
Universitas Kristen Artha Wacana
Computer Science & IT Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penerapan Metode Activity-Based Costing (ABC) dalam Mengukur Biaya Produksi dan Meningkatkan Efisiensi Operasional Lucky Mahesa Yahya; Helda Marlin Ala; Loso Judijanto; Irma Hakim; Asdi Asdi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8246

Abstract

The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production Costs and Improving Operational Efficiency. The research method used is a literature study or Library Research with a qualitative approach. The literature used is literature from research results or reviews presented in national and international scientific articles that are related to accounting. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the literature review of several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) method has a significant impact on measuring production costs and increasing the company's operational efficiency. Keywords: Activity-Based Costing; Production Cost; Operational Efficiency
Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study Herny Constantia Fanggidae; Helda Marlin Ala
West Science Information System and Technology Vol. 2 No. 01 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i01.816

Abstract

This bibliometric study delves into the evolution and dynamics of technology-based accounting information systems (AIS), exploring the intersection of technological advancements and accounting practices. The integration of technology in accounting has catalyzed significant transformations, reshaping how financial data is managed, analyzed, and reported. Through a comprehensive analysis of 780 publications spanning from 1977 to 2024, this research uncovers key trends, influential works, and emerging themes in the field of technology-based AIS. Utilizing bibliometric techniques such as co-citation analysis and network visualization, the study provides insights into the collaborative landscape, thematic clusters, and temporal trends within the domain of technology-based AIS research. The findings shed light on the evolution of AIS research, highlighting the increasing relevance of emerging technologies such as artificial intelligence and blockchain, while also identifying potential areas for future investigation.
Co-Authors Asdi Asdi Herny Constantia Fanggidae Irma Hakim Loso Judijanto Lucky Mahesa Yahya