Menguak Paradoks Activity-Based Management: Optimalisasi Biaya atau Sekadar Ilusi Kontrol?

Esa Cahyani  Nazari; Catherine; Putri Nur Aisyah; Yusnaini

doi:10.47709/jebma.v5i1.5673

Authors

Esa Cahyani Nazari Universitas Sriwijaya
Catherine Universitas Sriwijaya
Putri Nur Aisyah Universitas Sriwijaya
Yusnaini Universitas Sriwijaya

DOI:

https://doi.org/10.47709/jebma.v5i1.5673

Keywords:

Activity Based Management,efisiensi biaya, ilusi kontrol, optimalisasi sumber daya

Abstract

Activity-Based Management (ABM) is a strategic approach used to optimize costs by identifying value-added activities and eliminating non-essential activities. This study aims to analyze the effectiveness of ABM in improving cost efficiency and uncover paradoxes that may arise in its application, such as the illusion of control in corporate financial management. This study uses a qualitative approach with the Systematic Literature Review (SLR) method, reviewing 40 relevant articles from national and international journals. The results showed that 37 studies supported the effectiveness of ABM in improving cost efficiency through the elimination of non-value-added activities, resulting in increased profitability. Examples of implementation in the hospitality and manufacturing sectors showed significant reductions in operating costs. However, three other studies highlighted challenges in implementing ABM, such as system complexity, high investment costs, and internal resistance that can hinder its effectiveness. Thus, the success of ABM is highly dependent on the organization's readiness to face implementation challenges, technological readiness, and managerial support. Without a well-thought-out strategy, ABM risks becoming just an illusion of control that has no real impact on the company's cost efficiency. Therefore, this research provides insight into the optimal strategy for implementing ABM to improve business competitiveness in a sustainable manner.

References

Aird, B. (1996). Activity?based cost management in health care ? another fad? International Journal of Health Care Quality Assurance, 9(4), 16–19. https://doi.org/10.1108/09526869610124182

Al-Ghazali, M. H. I. (2023). Proposal for the Cost Model Based on Causal Activities To Rationalize the Decision-Making Pricing. Applied Study in the General Company for Leather Industries – Baghdad. International Journal of Professional Business Review, 8(4), 1–27. https://doi.org/10.26668/businessreview/2023.v8i4.1370

Al-Hashimi, A. M., & Al-Ghazali, H. A. A.-S. (2023). Towards corporate sustainability: Cost-benefit considerations of quantitative methods (multiple regression model) versus activity-based methods for determining indirect costs - An applied study in KDD industrial company. In W. A.G. … J. H.A.G. (Eds.), AIP Conference Proceedings (Vol. 2776). American Institute of Physics Inc. https://doi.org/10.1063/5.0136396

Angeline Hahuly, M. … Binawati, L. (2023). Implementation Of ABC And ABM For Evaluate Activities At Cv Spt (Expedition Service Company). Jurnal Ilmiah Akuntansi, 7(3), 657–676. https://doi.org/10.35145/bilancia.v7i3.2395

Arisudhana, A. (2022). Analisis Proses Bisnis Rawat Inap dan Rawat Jalan Rumah Sakit Cakra Husada. Bongaya Journal for Research in Accounting (BJRA), 5(1), 94–104. https://doi.org/10.37888/bjra.v5i1.331

Armstrong, P. (2002). The costs of activity-based management. Accounting, Organizations and Society, 27(1), 99–120. https://doi.org/https://doi.org/10.1016/S0361-3682(99)00031-8

Assyfa, H. M. … Anwar, S. (2024). Konsep dan Implementasi Activity Based Management (ABM) Pada Hotel GCM. Karimah Tauhid Journal, 3(8), 9400–9414. https://doi.org/10.30997/karimahtauhid.v3i8.14638

Ayu Nengsih, & Purwanti. (2025). Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur di Kawasan GIIC. Jurnal Akuntansi Keuangan Dan Bisnis, 2(4), 879–885.

Ayu, Y. S. R., & Nugroho, M. (2023). Analisis Penerapan Metode Activity Based Management Untuk Meningkatkan Efisiensi Biaya Produksi Pada Pt. Pesona Arnos Beton Gresik. Journal of Student Research, 1(2), 122–137. https://doi.org/10.55606/jsr.v1i2.973

Bek-Gaik, B., & Surowiec, A. (2023). Integrated reporting and performance measurement systems. In Integrated Reporting and Performance Measurement Systems. Taylor and Francis. https://doi.org/10.4324/9781003336068

Bialas, C. … Manthou, V. (2020). Improving hospital pharmacy inventory management using data segmentation. American Journal of Health-System Pharmacy, 77(5), 371–377. https://doi.org/10.1093/ajhp/zxz264

Daleno, I. P. … Elim, I. (2020). Identifikasi Non Value Added Activity Melalui Activity-Based Management Untuk Meningkatkan Efisiensi Hotel Travello Manado. Journal GEEJ, 7(2), 182–191.

Demsina Sinaga, Y., & A. Hermawan, A. (2023). Increasing the Company’S Profitability and Cost Efficiency Through the Implementation of Activity-Based Management, Value Chain, and Pestel. Akurasi?: Jurnal Studi Akuntansi Dan Keuangan, 6(2), 287–309. https://doi.org/10.29303/akurasi.v6i2.371

Fatimah, A., & Nadhifah, F. H. (2024). Activity Based Management For Increase Cost Efficiecy and Profitability PG Krabet-East Java. Edunomika, 08(02), 1–15.

Fatimah, A., & Santoso, A. A. (2020). Peningkatan Efisiensi Biaya Melalui Activity Based Management. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(2), 229–238. https://doi.org/10.33795/jraam.v4i2.010

Harahap, O. … Atika, A. (2024). Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur. Jurnal Manuhara?: Pusat Penelitian Ilmu Manajemen Dan Bisnis, 2(2), 271–278. https://doi.org/10.61132/manuhara.v2i2.787

Hendika, P. … Suryadi, D. (2024). Analisis Penggunaan Activity Based Manajement ( ABM ) sebagai Instrumen untuk Meningkatkan Efisiensi Biaya. Jurnal Jubiko Perilaku Bisnis Kontemporer, 01(01), 32–36. https://doi.org/10.62769/5r52zh10

Herrmann, T. (2023). Account-Based Marketing: Much More Than a New Automation Trend. In Management for Professionals: Vol. Part F286 (pp. 177–187). Springer Nature. https://doi.org/10.1007/978-3-031-20040-3_11

Husna, A., & Dwilita, H. (2024). Berajah Journal. Jurnal Pembelajaran Dan Pengembangan Diri, 4(2), 359–372. https://doi.org/10.47353/bj.v4i2.297

Husna, N. S. … Farizi, M. A. F. (2022). The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang. Ilomata International Journal of Management, 3(2), 175–193. https://doi.org/10.52728/ijjm.v3i2.444

Imanuel, S., & Walandouw, S. K. (2019). Analisis Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Gran Puri Manado Analysis of Activity Based Management Implementation To Improve. Emba, 7(4), 4484–4493.

Jordao, B. F. C. F., & De Abreu, M. E. (2023). Implementation of the ABM Strategy. Iberian Conference on Information Systems and Technologies, CISTI, 2023-June. https://doi.org/10.23919/CISTI58278.2023.10211748

Jusmani, & Oktariansyah. (2021). Activity Based Management Sebagai Instrumen Bagi Manajemen Dalam Efisiensi Biaya Jusmani 1 , Oktariansyah 2 1. Jurnal Media Wahana Ekonomika, 18(3), 377–386. https://doi.org/10.31851/jmwe.v18i3.6658

Kalaena, R. (2019). Analysing the Value and Non-Value Activities Using Activity-Based Management Concept At Pt. Celebes Mina Pratama Bitung. Jurnal EMBA, 7(1), 41–50. https://doi.org/10.35794/emba.v7i1.22259

Koy, A. A. … Demu, Y. (2025). Implementasi Metode Activity Based Management ( ABM ) Dalam Meningkatkan Efisiensi dan Profitabilitas Pada UMKM Suka Maju Ajaobaki. Jurnal Riset Ilmu Akuntansi, 4(1), 89–94.

Kurniadi, E. (2015). Biaya Produksi dengan Menggunakan Metoda Activity Based Management dalam rangka Mengadakan Peningkatan Terhadap Efisiensi, Kualitas, dan Waktu. Media Bisnis, 7(1), 75–110. http://www.tsm.ac.id/MB

Lapansari, Y. … Ngadimah, M. (2024). Metode Activity Base Management (ABM) untuk meningkatkan efisiensi pembiayaan pendidikan di SMK Sore Ponorogo. Jurnal Manajemen Pendidikan (JMP), 13(3), 299–307. https://doi.org/10.26877/jmp.v13i3.20431

Lestari, N. S. … Kurniawan, A. (2021). Peran Activity Based Management Dalam Meningkatkan Efisiensi Pada Moovby Indonesia. Jurnal Akuntansi AKTIVA, 2(2), 169–175.

Lumentut, I. N. F. … Pinatik, S. (2021). Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Diantha Bitung. Jurnal EMBA, 9(3), 812–821. https://doi.org/10.35794/emba.v9i3.35053

Maulina, R. … Nisa, H. (2024). Analisis Non Value Added Activity melalui penerapan Activity Based Management untuk meningkatkan efisiensi pada Cafe Barista di Kota Bangkalan. Jrunal Media Akademik (JMA), 2(12), 1–16. https://doi.org/10.62281/v2i12.1123

Muqimuddin … Abdallah, B. N. (2021). Value Added and Non-Value Added Activity Analysis in Disassembly Process for Productivity Enhancement during Covid-19 Pandemic. Proceedings of the Second Asia Pacific International Conference on Industrial Engineering and Operations Management, 3397–3407.

Naumova, O., & Tyugin, M. (2021). Information and Analytical Support for Enterprise Business Management (pp. 295–303). https://doi.org/10.1007/978-3-030-47458-4_35

Ostadi, B., & Zare, R. (2022). Activity-based costing in the public sector and non-profit organisations: Towards risk-based approach. International Journal of Productivity and Quality Management, 35(1), 1–16. https://doi.org/10.1504/IJPQM.2022.120708

Otley, D. T. (1992). The contingency theory of management accounting: achievement and prognosis BT - Readings in Accounting for Management Control (C. Emmanuel … K. Merchant (eds.); pp. 83–106). Springer US. https://doi.org/10.1007/978-1-4899-7138-8_5

Pandey, M. … Maradesa, D. (2024). Penerapan Metode Activity Based Management dalam Meningkatkan Efisiensi Aktivitas dan Biaya Produksi pada PT Sinar Pure Foods International Bitung. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 8(1), 50–59.

Partridge, M., & Perren, L. (1998). An integrated framework for activity?based decision making. Management Decision, 36(9), 580–588. https://doi.org/10.1108/00251749810239469

Raihan, A. … Zainal, F. R. (2023). Pengaruh Penerapan Activity Based Management Dalam Meningkatkan Profitabilitas Produksi Ready Mix Pt. Bumi Sarana Beton. Jurnal Manuver: Akuntansi Dan Manajemen, 1(2), 132–141.

Rakhmawati, L. … Rochmah, T. N. (2023). Cost Control Recommendation Based on Activity-Based Management: A Case Study from Decreasing Opportunity Cost of National Health Insurance. Jurnal Aisyah?: Jurnal Ilmu Kesehatan, 8(1), 391–396. https://doi.org/10.30604/jika.v8i1.1642

Ribari? ?u?kovi?, E. (2020). Quality Cost Accounting in the Hospitality Industry. Tourism and Hospitality Management, 26(1), 245–257.

Samosir, G. G., & Silalahi, E. R. R. (2022). Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Produksi Pada Pt. Moderen Plasindo Mutiara Plastik. Jurnal Ilmiah Akuntansi (JIMAT), 1(2), 107–114. https://doi.org/10.54367/jimat.v1i2.2265

Sinha, V. K. … Pattanayak, J. K. (2020). Applicability of activity-based management system in coal mines – A case study of an underground coal mine. Journal of Mines, Metals and Fuels, 68(4), 120–130. https://doi.org/10.18311/jmmf/2020/27642

Sok, P., & O’Cass, A. (2011). Achieving superior innovation-based performance outcomes in SMEs through innovation resource–capability complementarity. Industrial Marketing Management, 40(8), 1285–1293. https://doi.org/https://doi.org/10.1016/j.indmarman.2011.10.007

Solikin, F. F. … Wokas. (2022). Pengaruh penerapan Activity Based Management (ABM) dan Gaya kepemimpinan Kinerja Mnajerial pada PT Bank Sulut GO Kantor Pusat Manado. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(1), 815–826.

Susanto, E. … Titah, H. S. (2024). Strategic Management for Enhancing Water Quality in the Barito River Basin Through Cost Optimization Using Linear Programming. Digest of Technical Papers - IEEE International Conference on Consumer Electronics, 727–732. https://doi.org/10.1109/ISCT62336.2024.10791242

Syawal, R. … Santoso, R. (2022). Analisis Manfaat Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Biaya Pada Pt Semen Baturaja (Persero) Tbk. AT TARIIZ?: Jurnal Ekonomi Dan Bisnis Islam, 1(02), 71–82. https://doi.org/10.62668/attariiz.v1i02.315

Taghavi, A. … Eshghi, K. (2021). Optimal Agent Framework: A Novel, Cost-Effective Model Articulation to Fill the Integration Gap between Agent-Based Modeling and Decision-Making. Complexity, 1(1), 1–30. https://doi.org/10.1155/2021/6642160

Ticoalu, S. R. (2020). Analisis Efisiensi Pengelolaan Biaya Dengan Penerapan Activity Based Management. (Studi Pada Jasa Rawat Inap RSUD Kota Yogyakarta). ABIS: Accounting and Business Information Systems Journal, 8(1). https://doi.org/10.22146/abis.v8i1.58884

Trussel, J. M., & Bitner, L. N. (1998). Strategic cost management: an activity?based management approach. Management Decision, 36(7), 441–447. https://doi.org/10.1108/00251749810227093

Tumanggor, L. S. G. … Riyadi, S. (2025). Activity Based Management Sebagai Instrumen Efisiensi Biaya Produksi Edamame Pt Xyz. Jurnal Inovasi Global, 3(1), 37--45. https://doi.org/10.58344/jig.v3i1.249

Vuthi, P. … Sudeikat, J. (2022). Agent-based modeling (ABM) for urban neighborhood energy systems: literature review and proposal for an all integrative ABM approach. Energy Informatics, 5(4), 1–26. https://doi.org/10.1186/s42162-022-00247-y

Waruwu, G. K. … Nababan, K. H. (2024). Implementation Of Activity Based Management (ABM) To Increase Production Cost Efficiency At The Aguan Kabanjahe Tough Field. Seminar Nasional Manajemen Dan Akuntansi, 2, 234–241.

Widowati, S. (2021). Analisis Metode Activity Based Management Dalam Upaya Meningkatkan Efisiensi Biaya Produksi Pada PG. Mojopanggung. Seminar Nasional Dan Call for Papers, 1–9.