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All Journal ARMADA : Jurnal Penelitian Multidisiplin
Yani Restiani Widjaja
Master of Management Study Program Concentration in Hospital Management, Adhirajasa Reswara Sanjaya University, Bandung, Indonesia
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Activity-Based Budgeting Approach for Optimizing Budget Planning and Control at GDC Magelang Metrosquare Dental Clinic Maria Ditya Wartadiani; Erliany Syaodih; Yani Restiani Widjaja; Rian Andriani
ARMADA : Jurnal Penelitian Multidisiplin Vol. 4 No. 9 (2026): ARMADA : Jurnal Penelitian Multidisplin, September 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v4i9.4064

Abstract

This study aims to analyse the implementation of Activity-Based Budgeting (ABB) in improving budget planning and control at GDC Magelang Metrosquare Dental Clinic. The study addresses the limitations of conventional budgeting approaches that rely mainly on historical financial data without systematically considering operational activities and resource capacities. A descriptive exploratory design with a qualitative case study approach was employed. Data were collected through interviews, direct observation, and internal clinic documentation, with source triangulation applied to ensure validity. The ABB framework involved activity identification, cost driver determination, activity cost calculation, activity-based budget preparation, and managerial evaluation. The findings demonstrate that ABB enables more accurate service volume forecasting, resource requirement estimation, total budget calculation, and capacity analysis compared with conventional budgeting. The study also identified idle capacity in treatment rooms and several resources, which can be optimised through improved promotional strategies, patient education, and quality enhancement activities. Overall, ABB improves budget accuracy and strengthens managerial control in dental clinic operations. This study is limited by its single-site focus and short observation period.
Co-Authors Erliany Syaodih Maria Ditya Wartadiani Rian Andriani