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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Rifani Akbar Sulbahri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya
Economics, Econometrics & Finance

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Cost Driver sebagai Penentu Akurasi Biaya dalam Activity Based Costing: Tinjauan Literatur Sistematis Suci Aulia; Luffi Lestari; Gita Deprianti; Nabilah Amalia Zahra; Rifani Akbar Sulbahri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Cost drivers play a central role in Activity-Based Costing (ABC) as they determine how accurately costs are traced and allocated to products or services. This study aims to examine the role of cost drivers as a determinant of cost accuracy in the implementation of ABC. Using a qualitative approach through a Systematic Literature Review, this study reviews prior empirical, conceptual, and bibliometric research that both supports and critiques the application of cost drivers within ABC systems. The results indicate that while ABC has been shown to improve cost accuracy and provide more relevant information for managerial decision-making across manufacturing and service industries, its effectiveness is not without limitations. Several studies reveal that the continued reliance on volume-based cost drivers, limited data quality, and insufficient alignment between activities and cost drivers may reduce the potential benefits of ABC. In addition, contextual factors such as organizational complexity, information system capability, regulatory constraints, and management commitment are frequently cited as key causes of suboptimal ABC implementation. This study concludes that although cost drivers can significantly enhance cost accuracy within ABC, their success depends heavily on the organization’s ability to design and adapt cost drivers to its specific operational conditions and strategic needs.
Just In Time dan Backflush Costing Sebagai Strategi Pengelolaan Biaya Pada Agile Supply Chain Adinda Putri Asyifa; Aribah Muthi Choironi; Fidia Sanditha; Massagar Al Sya’ban; Rifani Akbar Sulbahri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the integration of Just-In-Time (JIT) and backflush costing as cost management strategies within agile supply chains. Employing a Hybrid Systematic Literature Review combining bibliometric analysis and thematic synthesis, eight peer-reviewed articles published between 2020 and 2026 were analyzed. The findings reveal that JIT effectively reduces inventory holding costs and eliminates non-value-added activities through a pull-based production system. Backflush costing complements JIT by simplifying cost recording procedures, improving reporting timeliness, and aligning accounting systems with lean production environments. In the context of agile supply chains, the integration of these two approaches enables companies to obtain more accurate and timely cost information, thereby supporting responsive decision-making. Digital technology serves as a critical enabler that synchronizes physical and information flows in real-time. The study concludes that effective cost management in dynamic business environments requires an integrated approach combining production systems, cost accounting, and digital infrastructure.
Co-Authors Adinda Putri Asyifa Aribah Muthi Choironi Fidia Sanditha Gita Deprianti Luffi Lestari Massagar Al Sya’ban Nabilah Amalia Zahra Suci Aulia