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Menampilkan 1–2 dari 2 artikel
Mapping the Landscape, Influence, and Publication Visibility of Activity-Based Costing (ABC) and Activity-Based Management (ABM): A Comprehensive Bibliometric Analysis
Rizky Nuryanti
; Syafrozi Haqi
; Nurika Restuningdiah
; Puji Handayati
International Journal of Management Science and Entrepreneurship
Vol 2
, No 2
(2025)
As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study...
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Artificial Intelligence As a New Paradigm iIn Business Ethics
Rizky Nuryanti
; Rahmawati Rahmawati
; Luthfi Nur Alifah
; Syafrozi Haqi
; Nasikh Nasikh
; Agus Sumanto
International Journal of Economic, Social and Development Sciences
Vol 1
, No 4
(2024)
In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential...
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DOI