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Journal : Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)

Menguak Paradoks Activity-Based Management: Optimalisasi Biaya atau Sekadar Ilusi Kontrol? Nazari, Esa Cahyani; Catherine; Nur Aisyah, Putri; Yusnaini
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5673

Abstract

Activity-Based Management (ABM) is a strategic approach used to optimize costs by identifying value-added activities and eliminating non-essential activities. This study aims to analyze the effectiveness of ABM in improving cost efficiency and uncover paradoxes that may arise in its application, such as the illusion of control in corporate financial management. This study uses a qualitative approach with the Systematic Literature Review (SLR) method, reviewing 40 relevant articles from national and international journals. The results showed that 37 studies supported the effectiveness of ABM in improving cost efficiency through the elimination of non-value-added activities, resulting in increased profitability. Examples of implementation in the hospitality and manufacturing sectors showed significant reductions in operating costs. However, three other studies highlighted challenges in implementing ABM, such as system complexity, high investment costs, and internal resistance that can hinder its effectiveness. Thus, the success of ABM is highly dependent on the organization's readiness to face implementation challenges, technological readiness, and managerial support. Without a well-thought-out strategy, ABM risks becoming just an illusion of control that has no real impact on the company's cost efficiency. Therefore, this research provides insight into the optimal strategy for implementing ABM to improve business competitiveness in a sustainable manner.
Co-Authors Abdurrahman, Al-Chaidar Afdhal Agus Kurnia Akhmad Mansyur, Akhmad Akrom, Ulil Anita Arianto, Sofyan Belangi, Siska Putri Berkat, Satrinawati Burhanudin Catherine Cut Yuniwati Daniel Happy Putra Devi Susanti Erlidawati Erna Rusliana Muhamad Saleh Erna Safitry Euis Eka Pramiarsih Eva Purwita Faiza Sabrina Anugrah Fika Lestari Fitraniar, Iin Fuadah, Luk Luk Geraldy Rakasiwi Gurusinga, Latersia HALIMAH, Halimatussakdiyah Lubis Halimatussakdiyah Lubis Halimatussakdiyah Lubis HALIMAH Halimatussakdiyah Lubis HALIMAH Harefa, Tulus Herlitawati Herman Paninggiran Ika Sasti Ferina, Ika Sasti Irdam Riani, Irdam Irma Herliza Rizki ita maulida Jamalullail Kamila Nangune Kartinazahri La Ode Alwi La Ode Muh. Yasir Haya Latersia Br Gurusinga Latifa Fekri Lubis, Halimatussakdiyah Lyra Metta Aurellia Muh. Nuryadin Muhaimin Hamzah Muhammad Idris Muhammad Idris Muhammad Miftahul Huda Muhammad Rafli Gunawan Saputra Muhammad Ramli Muliana Nana Adelina Makalalag Nazari, Esa Cahyani Nenden Hendayani Nur Aisyah, Putri Nur Khamisah Nur, Indriani Nur, Indriyani Nurdiana A Nuriman Nuriman, Nuriman Oky syahputra Piliana, Wa Ode Pramana Dwi Syahputra Prasetyawati, Tyas RACHMAT HIDAYAT Rahmat Saleh Rakha Maulana Reno Armando Rini Misfika Rohani Romi, Muhammad Romy Ketjulan, Romy Rosmawati Sabilu, Kadir Salsabilla Nadya Chanyesa Septiana Rahma Sari Setiawan Sidiq, Azwar Siska Putri Belangi Solissa, Lina Sri Handayani Suderajad, Pono Sutanto, Hermawan Syahdilla, Mustika syifaayulia Taufik Hidayat Vicky Rosalia Victor Waode Siti Anima Hisein Wardhani, Nia Wellem H. Muskita Wibison, Dimas Rochim Wilma Yunita Yuniwati, Cutyuniwati Yusuf, Sarini Yusuf Zainuddin Iba