Penerapan Activity-Based Costing (ABC) untuk pengendalian biaya pada UMKM Manufaktur skala kecil
Keywords:
Activity-Based Costing (ABC), Pengendalian biaya, Cost driver, Biaya overhead, UMKM manufaktur, Kota BauBau
Abstract
UMKM manufaktur skala kecil sering menghadapi distorsi pembebanan biaya overhead karena pencatatan biaya yang terbatas dan penggunaan metode tradisional yang membagi rata biaya tidak langsung. Penelitian ini bertujuan menganalisis pengaruh penerapan Activity-Based Costing (ABC) terhadap pengendalian biaya pada UMKM manufaktur skala kecil di Kota Baubau. Penerapan ABC diukur melalui tiga dimensi, yaitu identifikasi aktivitas dan cost pool (X1), ketepatan pemilihan cost driver (X2), serta pemanfaatan informasi ABC untuk pengambilan keputusan (X3), sedangkan pengendalian biaya menjadi variabel terikat (Y). Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei potong lintang pada 120 UMKM manufaktur; responden adalah pemilik atau pihak yang memahami biaya produksi. Analisis regresi linear berganda menunjukkan bahwa X1, X2, dan X3 berpengaruh positif dan signifikan terhadap pengendalian biaya (p < 0.001), dengan ketepatan cost driver sebagai faktor paling dominan (?stand = 0.423). Model mampu menjelaskan 72.1% variasi pengendalian biaya (R² = 0.721; F = 99.94; p < 0.001) dengan persamaan Y = 0.114 + 0.243X1 + 0.391X2 + 0.318X3. Temuan ini menegaskan bahwa UMKM akan memperoleh kontrol biaya yang lebih efektif ketika pemetaan aktivitas dilakukan secara konsisten, driver biaya dipilih secara tepat dan mudah diukur, serta informasi biaya berbasis aktivitas digunakan secara rutin untuk monitoring, evaluasi, penetapan harga, dan perbaikan proses.
References
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Sánchez-Rebull, M.-V., Niñerola, A., & Hernández-Lara, A.-B. (2023). After 30 years, what has
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Santana, A. F. B., Afonso, P., Zanin, A., & Wernke, R. (2017). Costing models for capacity optimization
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Vedernikova, O., Siguenza-Guzman, L., Pesántez, J. C., & Arcentales-Carrion, R. (2020). Time-driven
activity-based costing in the assembly industry. Australasian Accounting, Business and Finance Journal, 14(4), 113–134. https:/doi.org/10.14453/aabfj.v14i4.2
Vetchagool, W., Augustyn, M. M., & Tayles, M. (2020). Activity-based costing as an accounting
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Zhen, Z., Yousaf, Z., Radulescu, M., & Yasir, M. (2021). Nexus of digital organizational culture,
capabilities, organizational readiness, and innovation: Investigation of SMEs operating in the digital economy. Sustainability, 13(2), 720. https:/doi.org/10.3390/su13020720. (MDPI)
costing in a small-sized manufacturing company. International Journal of Productivity and Performance Management, 69(1), 192–216. https:/doi.org/10.1108/IJPPM-11-2018-0397 (IDEAS/RePEc)
Almeida, A., & Cunha, J. (2017). Implementation of an activity-based costing system in a
manufacturing company. Procedia Manufacturing, 13, 932–939. https:/doi.org/10.1016/j.promfg.2017.09.162
Bos-Nehles, A. C., Renkema, M., & Janssen, M. (2017). HRM and innovative work behaviour: A
systematic literature review. Personnel Review, 46(7), 1228–1253. https:/doi.org/10.1108/PR-09-2016-0257. (research.utwente.nl)
Burhan, M., & Fatima, T. (2025). Digital leadership’s impact: Shaping innovative work behavior
through the mediating role of digital mindset and digital culture. Leadership & Organization Development Journal, 46(7), 1041–1059. https:/doi.org/10.1108/LODJ-01-2025-0023. (ResearchGate)
Cao, G., Duan, Y., & Edwards, J. S. (2025). Organizational culture, digital transformation, and product
innovation. Information & Management, 62(4), 104135. https:/doi.org/10.1016/j.im.2025.104135. (ScienceDirect)
Escribá-Carda, N., Canet-Giner, M. T., & Balbastre-Benavent, F. (2023). The role of engagement and
knowledge-sharing in the high-performance work systems–innovative behaviour relationship. European Journal of Management and Business Economics, 34(4), 422–442. https:/doi.org/10.1108/EJMBE-07-2022-0206. (emerald.com)
Ganorkar, A. B., Lakhe, R. R., & Agrawal, K. N. (2018). Implementation of TDABC in SME: A case
study. Journal of Corporate Accounting & Finance, 29(2), 87–113. https:/doi.org/10.1002/jcaf.22327 (Wiley Online Library)
Hanelt, A., Bohnsack, R., Marz, D., & Antunes Marante, C. (2021). A systematic review of the literature
on digital transformation: Insights and implications for strategy and organizational change. Journal of Management Studies, 58(5), 1159–1197. https:/doi.org/10.1111/joms.12639. (ScienceDirect)
Harsch, K., & Festing, M. (2020). Dynamic talent management capabilities and organizational agility:
A qualitative exploration. Human Resource Management, 59(3), 261–275. https:/doi.org/10.1002/hrm.21989. (jurnalhafasy.com)
Hoozée, S., & Hansen, S. C. (2018). A comparison between activity-based costing and time-driven
activity-based costing. Journal of Management Accounting Research, 30(1), 143–167. https:/doi.org/10.2308/jmar-51686
Keel, G., Savage, C., Rafiq, M., & Mazzocato, P. (2017). Time-driven activity-based costing in health
care: A systematic review of the literature. Health Policy, 121(7), 755–763. https:/doi.org/10.1016/j.healthpol.2017.04.013 (uowoajournals.org)
Kefe, ?., & Tani?, V. N. (2023). The integration of the theory of constraints and the time-driven activity-
based costing system for the improvement of production processes in an SME. Revista de Contabilidad – Spanish Accounting Review, 26(1), 3–13. https:/doi.org/10.6018/rcsar.413411 (revistas.um.es)
Koroglu, S., & Ozmen, O. (2022). The mediating effect of work engagement on innovative work
behavior. Asia Pacific Journal of Business Administration, 14(4), 429–452. https:/doi.org/10.1108/APJBA-09-2020-0326. (discovery.researcher.life)
Kwon, K., & Kim, T. (2020). An integrative literature review of employee engagement and innovative
behavior: Revisiting the JD-R model. Human Resource Management Review, 30(2), 100704. https:/doi.org/10.1016/j.hrmr.2019.100704. (ScienceDirect)
Lukito, D., Suharnomo, Perdhana, M. S., & Jayanti, S. T. (2025). Digital organizational culture:
Concept and scale development. The Winners, 26(1), 73–84. https:/doi.org/10.21512/tw.v26i1.13405. (BINUS Journal)
Medeiros, H. S., Santana, A. F. B., & Guimarães, L. D. S. (2017). The use of costing methods in lean
manufacturing industries: A literature review. Gestão & Produção, 24(2), 395–406.
https:/doi.org/10.1590/0104-530X2183-16 (gestaoeproducao.com)
Meijerink, J., Boons, M., & Keegan, A. E. (2021). Algorithmic human resource management:
Synthesizing developments and cross-disciplinary insights on digital HRM. The International Journal of Human Resource Management, 32(12), 2545–2562. https:/doi.org/10.1080/09585192.2021.1925326. (Tandfonline)
Nicolás-Agustín, Á., Jimenez-Jimenez, D., & Maeso-Fernandez, F. (2022). The role of human resource
practices in the implementation of digital transformation: Moderating effects of team job autonomy and job complexity. International Journal of Manpower, 43(2), 395–410. https:/doi.org/10.1108/IJM-03-2021-0176. (emerald.com)
Niñerola, A., Hernández-Lara, A.-B., & Sánchez-Rebull, M.-V. (2021). Improving healthcare
performance through Activity-Based Costing and Time-Driven Activity-Based Costing. The International Journal of Health Planning and Management, 36(6), 2079–2093. https:/doi.org/10.1002/hpm.3304 (IDEAS/RePEc)
Nguyen, T. M., & Petchsawang, P. (2024). Encouraging employees’ innovative behavior: The role of
work engagement and proactive personality in the case of Generation Z in Vietnam. Cogent Business & Management, 11(1), 2301162. https:/doi.org/10.1080/23311975.2023.2301162
Quesado, P. R., & Silva, R. (2021). Activity-based costing (ABC) and its implication for open
innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 41. https:/doi.org/10.3390/joitmc7010041 (Rumah Jurnal IAIN Palopo)
Sánchez-Rebull, M.-V., Niñerola, A., & Hernández-Lara, A.-B. (2023). After 30 years, what has
happened to activity-based costing? A systematic literature review. SAGE Open, 13(2), 21582440231178785. https:/doi.org/10.1177/21582440231178785 (IDEAS/RePEc)
Santana, A. F. B., Afonso, P., Zanin, A., & Wernke, R. (2017). Costing models for capacity optimization
in Industry 4.0: Trade-off between used capacity and operational efficiency. Procedia Manufacturing, 13, 1183–1190. https:/doi.org/10.1016/j.promfg.2017.09.193 (portaberta.uminho.pt)
Stachová, K., Stacho, Z., Šamalík, P., & Sekan, F. (2024). The Impact of E-HRM Tools on Employee
Engagement. Administrative Sciences, 14(11), 303. https:/doi.org/10.3390/admsci14110303
Ston?iuvien?, N., ?sait?-Duonielien?, R., & Žink?vi?ien?, D. (2020). Integration of activity-based costing modifications and LEAN accounting into full cost calculation. Engineering Economics, 31(1), 50–60. https:/doi.org/10.5755/j01.ee.31.1.23750
Tran, H. T. T., & Tran, T. N. (2022). Factors of application of activity-based costing method: Evidence
from a transitional country. Asia Pacific Management Review, 27(4), 303–311. https:/doi.org/10.1016/j.apmrv.2022.01.002
Vedernikova, O., Siguenza-Guzman, L., Pesántez, J. C., & Arcentales-Carrion, R. (2020). Time-driven
activity-based costing in the assembly industry. Australasian Accounting, Business and Finance Journal, 14(4), 113–134. https:/doi.org/10.14453/aabfj.v14i4.2
Vetchagool, W., Augustyn, M. M., & Tayles, M. (2020). Activity-based costing as an accounting
innovation: Evidence of its links to organizational performance and competitiveness. Asian Review of Accounting, 28(2), 203–222. https:/doi.org/10.1108/ARA-08-2018-0159
Vial, G. (2019). Understanding digital transformation: A review and a research agenda. The Journal of
Strategic Information Systems, 28(2), 118–144. https:/doi.org/10.1016/j.jsis.2019.01.003. (ScienceDirect)
Zhen, Z., Yousaf, Z., Radulescu, M., & Yasir, M. (2021). Nexus of digital organizational culture,
capabilities, organizational readiness, and innovation: Investigation of SMEs operating in the digital economy. Sustainability, 13(2), 720. https:/doi.org/10.3390/su13020720. (MDPI)
