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Alimuddin Alimuddin
Universitas Hasanuddin, Makassar, Indonesia
Economics, Econometrics & Finance

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Comparative Analysis of Activity-Based Costing Implementation: Developed vs Developing Countries Asri Usman; Alimuddin Alimuddin; Nurul Aulia Hidayat; Nurul Maghfirah Sultan; Muthmainnah Muthmainnah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9107

Abstract

Activity-Based Costing (ABC) has been widely recognized as an innovative management accounting method designed to improve cost accuracy and managerial decision-making. However, previous studies show that its implementation varies significantly between developed and developing countries due to differences in institutional readiness and economic capacity. This research addresses the problem of uneven adoption and fragmented empirical evidence regarding ABC implementation across countries with different economic classifications. Therefore, this study aims to compare the adoption of ABC in developed and developing countries, identify the main drivers and barriers influencing its implementation, and propose suitable adaptation strategies for developing economies. Using a descriptive qualitative literature review method, this study analyzes ten peer-reviewed international articles published between 2000 and 2025, representing five developed and five developing countries. The results indicate that developed countries successfully implement ABC due to strong technological infrastructure, competent human resources, top management commitment, and competitive business environments. In contrast, developing countries face challenges such as limited information technology, high implementation costs, insufficient managerial competence, and organizational resistance to change. This study concludes that the effectiveness of ABC is highly context-dependent and influenced by institutional and economic conditions. Practically, the study suggests adaptive strategies including gradual implementation, capacity building, and policy support to enhance ABC adoption in developing countries.
Responsibility Accounting in the Era of Artificial Intelligence and Big Data Alimuddin Alimuddin; Asri Usman; Andreas Caesario Mangeka; Muh. Faiz Qaidhan Jamsir; Muhajir Muhajir
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9122

Abstract

This study aims to examine the transformation of Responsibility Accounting (RA) in the era of Artificial Intelligence (AI) and Big Data Analytics (BDA). Using a literature review approach, the research explores how digital technologies enhance the function of RA as a management control tool and evidence-based decision-making system. The findings indicate that the integration of AI and BDA improves the efficiency, accuracy, and relevance of accounting information through automated reporting, anomaly detection, and predictive analysis. Furthermore, technologies such as machine learning, natural language processing, and blockchain strengthen organizational transparency and accountability. However, several challenges remain, including legacy system integration, data security and privacy issues, and regulatory uncertainty regarding AI. The success of digital RA implementation depends on organizational readiness in data governance, technological infrastructure, and human resource competency. Consequently, the future of RA is expected to evolve toward a more predictive, interactive, and transparent system driven by big data and intelligent algorithms.
Environmental Cost Management: Burden or Value-Creating Investment? Alimuddin Alimuddin; Asri Usman; Mutiara Khairunnisa Suhardi; Nabila Nurul Azizah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9083

Abstract

The increasing focus on Sustainability and ESG (Environmental, Social, and Governance) has made environmental costs a key concern for Indonesian corporations, particularly in the energy sector where implementation costs are significant. This literature review, which analyzed ten scientific articles published between 2021 and 2025, sought to determine if these environmental costs act as a financial burden or a strategic investment impacting Return on Assets (ROA). The synthesis revealed mixed empirical evidence. The majority of studies (50%) support the view that environmental costs are long-term strategic investments that positively influence profitability, corporate reputation, and competitiveness, aligning with aspects of Legitimacy Theory. Conversely, 30% of the findings suggest these costs are a financial burden, negatively impacting net profit, often due to short-term market inefficiencies. The remaining 20% indicated no significant effect on profitability, showing a disconnect between environmental spending and financial performance fluctuations. This variation highlights a literature gap concerning the true impact of environmental costs within Indonesian energy companies. The study concludes that environmental expenditures spark a three-way debate investment, burden, or no effect underscoring the need for management to reassess strategies for converting environmental compliance costs into sustainable economic value.
Co-Authors Andreas Caesario Mangeka Asri Usman Muh. Faiz Qaidhan Jamsir Muhajir Muhajir Muthmainnah Muthmainnah Mutiara Khairunnisa Suhardi Nabila Nurul Azizah Nurul Aulia Hidayat Nurul Maghfirah Sultan