Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Journal of Management
Rifani Akbar Sulbahri
Universitas Sriwijaya
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Is Activity-Based Management Still Relevant? A Systematic Literature Review of Its Survival in the Era of Digital Disruption Naghmantun Fadhilah; Jasmin Saidina; Nayla Syakirah Riyanti; Rifani Akbar Sulbahri
Journal of Management Vol. 5 No. 1 (2026): January - June
Publisher : Yayasan Pendidikan Belajar Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Relevance of Activity-Based Management (ABM) amid accelerating digital disruption remains contested. This study aims to map the development trends of ABM, analyze factors influencing its sustainability, and identify integration patterns with digital technologies through a Systematic Literature Review (SLR) approach guided by the PRISMA protocol. A total of 309 articles were identified from Scopus, Web of Science, Google Scholar, and Science Direct, with 10 articles ultimately meeting the inclusion criteria for analysis. Grounded in Contingency Theory, findings reveal that ABM has not declined in relevance but continues to evolve adaptively alongside digital transformation. Key factors sustaining ABM adoption include technological complexity, environmental sustainability demands, shifting managerial accountant competencies, and the effectiveness of digital accounting systems. Furthermore, integration of ABM with artificial intelligence, big data analytics, and cognitive time-driven costing has opened new dimensions in cost management. This study concludes that ABM remains a strategically relevant framework, provided organizations proactively integrate it with digital capabilities to maximize its managerial value. Practically, organizations adopting ABM are advised to invest in digital infrastructure particularly AI-driven cost systems and ERP platforms to enhance real-time activity tracking, improve cost accuracy, and support more responsive strategic decision-making. These practical implications suggest that ABM adoption should be accompanied by organizational readiness in terms of digital competency, system integration, and managerial commitment to continuous adaptation.
FAKTOR-FAKTOR YANG MEMPENGARUHI LABA PERUSAHAAN DAN IMPLIKASINYA TERHADAP KEPUTUSAN MANAJERIAL DITINJAU DARI ANALISIS PERILAKU BIAYA : SYSTEMATIC LITERATURE REVIEW Zhafirah Thalia Carissa; Hanin Muthi'ah Nurarfani; Siti Mei Rahmawati; Mona Asifa Syariah; Rifani Akbar Sulbahri
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1607

Abstract

Through a Systematic Literature Review (SLR) approach, this study examines the factors that influence company profits when viewed from the concept of cost behavior and its influence on managerial decisions. The study was carried out by examining a range of scientific articles through several systematic stages, including identification, screening, eligibility evaluation, and the selection of relevant studies. The study found that corporate profits are influenced by cost structure, activity level, sales volume, selling price, and operational efficiency. Cost behavior analysis serves as a basis for management in planning strategies to increase profits and maintain stable company performance.
Co-Authors Hanin Muthi'ah Nurarfani Jasmin Saidina Mona Asifa Syariah Naghmantun Fadhilah Nayla Syakirah Riyanti Siti Mei Rahmawati Zhafirah Thalia Carissa