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All Journal SCIENCE TECH: Jurnal Ilmiah Ilmu Pengetahuan dan Teknologi SEIKO : Journal of Management & Business Journal of Education Technology Jurnal Pendidikan dan Konseling Cendekia : Jurnal Pengabdian Masyarakat Enrichment : Journal of Management Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Inovasi Pendidikan dan Sains Jurnal UNITEK Jurnal Ekonomi Open Community Service Journal Journal of Community Services: Sustainability and Empowerment Jurnal Medika: Medika Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Jurnal Kolaborasi Akademika
Muhammad Lukman Baihaqi Alfakihuddin
Sampoerna University
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Optimalisasi Biaya Program Terintegrasi Melalui Akuntansi Manajemen: Studi Kasus Pada Smart Islamic Cultural Community Di Kampung Melayu Modern Eliana; Setiawan; Muhammad Lukman Baihaqi Alfakihuddin; Rudy Fachruddin; Indra Kesuma
Jurnal Kolaborasi Akademika Vol. 3 No. 2 (2026): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64826/jka.v3i2.247

Abstract

Kampung Bharu is a Malay-Islamic enclave in the heart of a metropolitan area undergoing significant transformation, where traditional values interact with the demands of modernity. An integrated programme encompassing social, religious, cultural and economic activities requires efficient cost management to ensure its sustainability. The method employed was a literature review, examining academic sources relating to management accounting, Activity-Based Costing (ABC), and the cost management of integrated programmes. The research findings indicate that the application of ABC is capable of accurately identifying cost drivers and allocating resources more efficiently across each component of the community programme. The integration of ABC with Lean Accounting and Time-Driven Activity-Based Costing has proven effective in identifying idle capacity, reducing waste, and improving the operational efficiency of the programmes. This research contributes to the development of an adaptive cost management model for culture- and religion-based communities in urban areas that run integrated programmes
Co-Authors ,, Mavianti Amanah, Nadia Aprila Paratih Arlis Dewi Kuraesin Arthawati, Sri Ndaru Asni Asni Asni Asni Aurelia Adyarini Kacaya Azalia Putri Budi Bahagia Dito Mangkuluhur Bobie Suhendra Boni Sena Boni Sena Diawati, Prety Dina Kartika Einjella Patsy Eliana Endang Sapta Hari Sosiawati Faradillah Haryani Feby Theresia Heriani Heriani Herni Setyawati Hidayani, Wuri Ratna Ilham Prasetyo Ilham Prasetyo Indra Kesuma Innaya Putri Munandar islam, sri susilawati Iwan Setiawan Iwan Setiawan Lestari, Tika Endah Liman, Surya Danusaputro Lina Maulidiana Maindratama, Abdullah Muhammad Asmuni Hasyim Natasha Angelica Butar Butar Nurhidayati Ovrillia Praditha, Muhril Ardiansyah, Priscilla Nethania Putra, Trimardi Jaya Radjawane, Louise Elizabeth Resy Nirawati Reza Setiawan Rini Oktavera Rudy Fachruddin Santo Tjhin Santo Tjhin Santo Tjhin Sena, Boni Setiawan Silvira Trijayati Siti Nurhayati Surahman, Ence Tri Sulistyani Tridanisa, Nyayu Rohaya Wandy Wandy