Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Education Management and Social Science
Salsabilah Catur Sakinah
Universitas Sriwijaya, Palembang, Indonesia
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Activity-Based Costing on Profitability with Management Information Quality as a Moderating Variable Salsabilah Catur Sakinah; Rahmad Hidayat; Mukhtaruddin Mukhtaruddin
Dinasti International Journal of Education Management And Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5781

Abstract

This research aims to provide an understanding of Activity-Based Costing (ABC) and its implications for profitability, with the quality of management information as a moderating variable.  This study uses a Systematic Literature Review (SLR) approach to articles indexed by Scopus Q1–Q4 and Sinta 2–Sinta 5 in the period 2010–2025.  The results of the study show that the results of the Systematic Literature Review of 76 articles show that Activity-Based Costing (ABC) has a positive and significant effect on company profitability.  This system increases the accuracy of cost information, operational efficiency and more competitive pricing strategies, thereby strengthening financial performance such as NPM, ROA and ROE.  Quality Management Information (KIM) is proven to strengthen the relationship between Activity-Based Costing (ABC) and profitability by increasing the reliability and understandability of cost data.  When the quality of information is high, the results of Activity-Based Costing (ABC) are more effectively used for strategic decision making, efficiency and increasing company value.
Co-Authors Mukhtaruddin Mukhtaruddin Rahmad Hidayat