Nur Fahmuddin Hanif
Pasca Sarjana Universitas Islam Negeri Raden Intan Lampung

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Transformation of Contemporary Cost Management Paradigms: A Systematic Literature Review from Strategic and Value-Based Perspectives Shera Nabila Luvianingtias; Rahayu Lestari; Nur Fahmuddin Hanif; Heni Noviarita; Romlah Romlah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i01.1153

Abstract

This study examines the transformation of contemporary cost management paradigms within the context of an increasingly dynamic and digitalized business environment, where cost management is no longer limited to operational control but evolves into a strategic tool for value creation and sustainable competitive advantage. The purpose of this research is to analyze how cost management has shifted toward strategic and value-based approaches and to integrate various contemporary perspectives into a comprehensive conceptual framework. This study employs a qualitative approach using a Systematic Literature Review (SLR) method by analyzing peer-reviewed articles published between 2021 and 2026 from reputable databases, following PRISMA guidelines to ensure validity and transparency. The findings indicate a significant transition from traditional costing to strategic cost management, supported by digital transformation that enhances real-time data processing, accuracy, and decision-making quality. Additionally, the evolution of Activity-Based Costing (ABC) and the adoption of value-based cost management approaches contribute to improved efficiency, identification of value-added activities, and strengthened organizational performance. In conclusion, contemporary cost management has become a strategic, technology-driven, and value-oriented system that plays a crucial role in enhancing competitiveness and ensuring long-term organizational sustainability.
PERAN SPIRITUAL CAPITAL DALAM MENINGKATKAN KETAHANAN USAHA PENDIDIKAN ISLAM DI ERA DISRUPSI Ziddan Arrauf; Nur Fahmuddin Hanif; Fisman Bedi; Heru Juabdi Sada
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i3.13571

Abstract

ABSTRACT Islamic educational institutions in Indonesia are encountering increasingly complex challenges due to technological disruption, demographic shifts, and changing societal expectations, all of which require institutions to strengthen not only their managerial capacity but also their value-based resilience. This study aims to analyze the role of spiritual capital as a strategic resource in enhancing the institutional resilience of Islamic educational organizations in the era of disruption. The research employed a qualitative approach using a Systematic Literature Review (SLR) combined with thematic content analysis. Literature was collected from Google Scholar, Scopus, JSTOR, DOAJ, and SINTA, covering publications from 2020–2026. The selection process applied inclusion and exclusion criteria based on thematic relevance, methodological quality, and research contribution, resulting in 22 primary references for analysis. The findings indicate that spiritual capital contributes to institutional resilience through four interconnected dimensions: value-based institutional identity, spiritual leadership, trust-based community networks, and a transcendent work ethic. These dimensions reinforce organizational adaptability, strengthen stakeholder commitment, preserve institutional identity amid digital transformation, and support long-term sustainability. The study concludes that spiritual capital should be positioned as a strategic foundation rather than merely a complementary organizational value, as its integration into governance and organizational culture enables Islamic educational institutions to respond more effectively to disruptive changes while maintaining their educational mission and competitive sustainability. ABSTRAK Lembaga pendidikan Islam menghadapi tantangan yang semakin kompleks sebagai konsekuensi dari disrupsi digital, perubahan kebutuhan kompetensi, meningkatnya persaingan antar lembaga, serta pergeseran ekspektasi masyarakat terhadap mutu layanan pendidikan. Kondisi tersebut menuntut adanya sumber daya strategis yang tidak hanya berorientasi pada aspek material, tetapi juga mampu memperkuat daya adaptasi dan keberlanjutan institusi. Penelitian ini bertujuan menganalisis peran spiritual capital sebagai fondasi penguatan ketahanan lembaga pendidikan Islam dalam menghadapi era disrupsi. Penelitian menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR) yang dipadukan dengan analisis konten terhadap literatur ilmiah terbitan tahun 2020–2026. Proses penelitian meliputi identifikasi, seleksi, evaluasi, dan sintesis literatur berdasarkan kriteria relevansi, kualitas publikasi, serta kesesuaian dengan fokus penelitian. Hasil kajian menunjukkan bahwa spiritual capital berkontribusi terhadap penguatan identitas institusional, kepemimpinan spiritual, jejaring sosial berbasis kepercayaan, motivasi intrinsik, serta kemampuan organisasi dalam merespons perubahan secara adaptif. Temuan juga memperlihatkan bahwa integrasi nilai-nilai spiritual ke dalam tata kelola lembaga mampu meningkatkan organizational resilience tanpa menghilangkan karakteristik khas pendidikan Islam. Penelitian ini menyimpulkan bahwa spiritual capital merupakan aset strategis yang mendukung keberlanjutan lembaga pendidikan Islam melalui penguatan budaya organisasi, kepemimpinan berbasis nilai, dan kapasitas adaptasi terhadap dinamika lingkungan yang terus berubah.