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All Journal Hasanuddin Economics and Business Review Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Manajemen International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Locus Penelitian dan Pengabdian Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science Journal of Accounting and Finance Management (JAFM) Contemporary Journal on Business and Accounting SWARNA Asian Journal of Applied Business and Management (AJABM) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) IIJSE Social Sciences Insights Journal Jurnal Ilmiah Akuntansi dan Keuangan Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Jurnal Pengabdian Nasional (JPN) Indonesia JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi
Usman, Asri
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : International Journal of Economics Development Research (IJEDR)

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Enhancing Managerial Decision-Making Quality through Activity-Based Costing: An Economic Perspective Usman, Asri; Mediaty, Mediaty; Latjompo, Sri Mulyani; Rasak, Abdul; Azizah, Andi Nurul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9464

Abstract

This study aims to analyse the contribution of Activity-Based Costing (ABC) to improving the quality of managerial decision-making, particularly within the manufacturing and service sectors. A systematic literature review (SLR) approach was employed, drawing data from databases such as Scopus, ScienceDirect, and Google Scholar, and focusing on publications from 2018 to 2025. Through a gradual selection process, 23 relevant articles were identified. The findings indicate that ABC effectively reduces cost distortions—such as under costing by up to 491%—enhances operational efficiency, and supports strategic decisions in areas such as pricing and cost control, leading to profitability improvements of up to 20–30% across various sectors. The study suggests that governments should support ABC adoption in small and medium-sized enterprises (SMEs) through subsidy policies and digitalisation initiatives. For businesses, the implementation of ABC can foster competitiveness and innovation, thereby strengthening the local economy through more accurate and data-driven decision-making. This research contributes new insights by integrating ABC into the context of Industry 4.0, highlighting the potential of technologies such as artificial intelligence (AI) to address traditional challenges, including resistance to change and reliance on manual data processing.
Co-Authors Abbas, Aulia Thalita Sada Abdul Hamid Habbe, Abdul Hamid Adys, Himaya Ahmad, A. Ikhwanul Albahrun, Yudi Basma Alimunddin, Alimunddin Amalia, Lestari Rezki Nurul ARIFUDDIN Arman, Rifqah Zakiyah Ashar, Muhammad Asri, Nariswhari Arisani Darmawan, Alif Isyawatul Ernawaty Usman Evrilyan, Dwi Fachry Abda El Rahman FADHILATI, Dzul Fadila, Nuriya Farafika, Nur Fathiha, Ananda Ulvira Fathirah, Dian Febuh, Alimuddin Femmy, Irensa Fitriani Fitriani Haliah, Haliah Hanif AR, Muh Amir Ilham Ilham Ilham, Zuhalwah Yuliah Indrawaty, Runy Rusdyantinah Insirat, Mutahira Nur Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Kamal, Afrah Namirah Khaerany, Rizky Khaerul, Muhammad Andika Kusniawati, Kusniawati Lande, Wise Latjompo, Sri Mulyani Makkasau, Muhammad Bachtiar Makkasau Mediaty Middin, Muslianti Mudasir, Allfina Muhdsan, Mudhi'ah Mustari, Bakhtiar Nadhifa, Nisrinatul Nadila, Nadila Namra, Namra Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurul Amalia, Lestari Rezki Octaviani, Fiona Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Parindingan, Frivaldo Yesbarianus Pitria, Ni Gusti Ayu Prabowo, Odi Pratiwi, Dwi Dian Rasak, Abdul Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Razak, Linda A Safitri, Ela Sandy, Khairum Nadila Shavira Zalshabila Siswadarma, Baso Sobarsyah, Muh Sofyan, Diva Rayhanun Raya Sugianto Sugianto Sugianto Sugianto Sulkarnaen, Fauziah Syahfir, Hasri Ainun Tandilino, Charles Tangalayuk, Serilia Wijayanti, Winola Yanti, Olyvia Melky Yusuf, Muh. Silmi Kaffah