Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka
Abstract
As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector.
Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations
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References
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Baird, K. (2007). Adoption of Activity Management Practices in Public Sector Organizations. Accounting and Finance, 47(4), 551–569. https://doi.org/10.1111/j.1467-629X.2007.00225.x
Brown, R. E., Myring, M. J., & Gard, C. G. (1999). Activity-Based Costing in Government: Possibilities and Pitfalls. Public Biudgeting & Finance, 19(2), 3–21.
Cardos, I. R., & Stefan, P. (2011). Activity-based Costing (ABC) and Activity- based Management (ABM) Implementation – Is This the Solution for Organizations to Gain Profitability? Romanian Journal of Economics, 32(issue 1(41)), 151–168.
Carmo, L. P. F., & Padovani, F. (2012). Advances and Challenges for Adoption of Activity Based Costing (ABC) by Public Sector: A Comparative Study of Brazil, Colombia, Uruguay and United States. International Business Research, 5(2), 150–158. https://doi.org/10.5539/ibr.v5n2p150
Chea, A. (2011). Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness. International Journal of Business and Management, 6(11), 3–10. https://doi.org/10.5539/ijbm.v6n11p3
Cokins, G., & Capusneanu, S. (2011). Sustaining an Effective ABC-ABM System. Theoretical and Applied Economics, XVIII(2), 47–58. https://doaj.org/article/8c866f4aef3f447e8bfa3433a74840ff
De Souza Amaral, T., Araujo De Souja Junior, A., Costa Da Silva Bandeira, R., & Luiz Reis, D. (2020). Using the ABC costing system - Activity-based costing to calculate costs in the public sector. International Journal for Innovation Education and Research, 8(7), 188–202. https://doi.org/10.31686/ijier.vol8.iss7.2466
Doyle, G., Duffy, L., & McCahey, M. (2009). An Empirical Study of Adoption / Non-adoption of Activity Based Costing in An Empirical Study of Adoption / Non-adoption of Activity Based Costing in Hospitals in Ireland (Issue November).
Fabian, A. (2002). Activity-Based Management in the Public Sector. SAS White Paper, SAS Institute, Cary, NC.
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
Goldberg, M. J., & Kosinski, L. (2011). Activity-Based Costing and Management in a Hospital-Based GI Unit. Clinical Gastroenterology and Hepatology, 9(11), 947-949.e1. https://doi.org/10.1016/j.cgh.2011.08.010
Gosselin, M., & Journeault, M. (2021). The Implementation of Activity-Based Costing by a Local Government : an Actor-Network Theory and Trial of Strength perspective. Qualitative Research in Accounting & Management. https://doi.org/10.1108/QRAM-05-2020-0073
Gupta, M., & Galloway, K. (2003). Activity-Based Costing/Management and Its Implications for Operations Management. Technovation, 23(2), 131–138. https://doi.org/10.1016/S0166-4972(01)00093-1
Hamid, F. A. H. (2021). Obstacles and reasons for non-adoption of activity-based costing/management at Saudi Universities. 2021 International Conference of Women in Data Science at Taif University, WiDSTaif 2021. https://doi.org/10.1109/WIDSTAIF52235.2021.9430195
Hughes, A. (2005). ABC/ABM – activity-based costing and activity-based management: A profitability model for SMEs manufacturing clothing and textiles in the UK. Journal of Fashion Marketing and Management: An International Journal, 9(1), 8–19. https://doi.org/10.1108/13612020510586370
Ismail, N. A. (2010). Activity-based management system implementation in higher education institution: Benefits and challenges. Campus-Wide Information Systems, 27(1), 40–52. https://doi.org/10.1108/10650741011011273
Khan, Z. U., & Sharifi, M. F. (1998). Activity-based management for procurement: Case and teaching note. Journal of Accounting Education, 16(3–4), 525–544. https://doi.org/10.1016/s0748-5751(98)00025-6
Kumar, N., & Mahto, D. (2016). Current Trends of Application of Activity Based Costing (ABC): A Review. Global Journal of Management and Business Research Accounting and Auditing, 13(3), 16.
Maccarrone, P. (1998). Activity-based management and the product development process. European Journal of Innovation Management, 1(3), 148–156. https://doi.org/10.1108/14601069810230234
Nuhu, N. A., Baird, K., & Appuhamilage, A. B. (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106–126. https://doi.org/10.1108/ARA-02-2016-0017
Oseifuah, E. K. (2014). Activity based costing (ABC) in the public sector: Benefits and challenges. Problems and Perspectives in Management, 12(4), 581–588.
Pokorná, J. (2016). The Expansion of Activity-Based Costing/Management in the Czech Republic. Central European Journal of Management, 2(1,2). https://doi.org/10.5817/CEJM2015-1-2-3
Pratama, P. C., Isharijadi, & Murwani, J. (2017). Analisis Penggunaan Metode Activity Based Management (ABM) Guna Menghilangkan Non Value Added Activity Untuk Efisiensi Biaya. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi, 5(1), 681–691.
Priyatmo, T., & Akbar, R. (2019). Analysis of the Prospect of Implementing Activity-Based Costing ( ABC ) in Governmental Organisations : A Study at the State Treasury Office Jakarta IV. Journal of Accounting and Investment, 20(1), 1–22. https://doi.org/10.18196/jai.2001105
Segovia, J. J. (2014). Incorporating Activity-Based Costing/Management Into The Results-Based Budgeting Technique: A Bulletproof Anti-Corruption Management Control Tool: A Case Study The West East Institute 2. Journal of WEI Business and Economics-December, 3(3), 1–25.
Simanjuntak, A. M. A. (2016). Peluang Dan Tantangan Penerapan Activity-Based Costing Dalam Proses Penyusunan Analisa Standar Belanja Pemerintah Daerah Provinsi Papua Dan Relevansinya Terhadap Penganggaran Pemerintah Daerah. Jurnal Akuntansi & Keuangan Daerah, 11(2), 74–84.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece. International Advances in Economic Research, 23(3), 309–320. https://doi.org/10.1007/s11294-017-9640-1
Tuccillo, D., & Agliata, F. (2018). The ABC as Tool for Decision Making in Public Administrations. Open Journal of Accounting, 07(02), 125–138. https://doi.org/10.4236/ojacct.2018.72009
Vazakidis, A., Karagiannis, I., & Tsialta, A. (2010). Activity-Based Costing in the Public Sector. Journal of Social Sciences, 6(3), 376–382. https://doi.org/10.3844/jssp.2010.376.382
Webster, D. W., & Cokins, G. (2020). Value-based Management in Government. John Wiley & Sons.
Arnaboldi, M., & Lapsley, I. (2003). Activity based costing, modernity and the transformation of local government: A field study. Public Management Review, 5(3), 345–375. https://doi.org/10.1080/1471903032000146946
Baird, K. (2007). Adoption of Activity Management Practices in Public Sector Organizations. Accounting and Finance, 47(4), 551–569. https://doi.org/10.1111/j.1467-629X.2007.00225.x
Brown, R. E., Myring, M. J., & Gard, C. G. (1999). Activity-Based Costing in Government: Possibilities and Pitfalls. Public Biudgeting & Finance, 19(2), 3–21.
Cardos, I. R., & Stefan, P. (2011). Activity-based Costing (ABC) and Activity- based Management (ABM) Implementation – Is This the Solution for Organizations to Gain Profitability? Romanian Journal of Economics, 32(issue 1(41)), 151–168.
Carmo, L. P. F., & Padovani, F. (2012). Advances and Challenges for Adoption of Activity Based Costing (ABC) by Public Sector: A Comparative Study of Brazil, Colombia, Uruguay and United States. International Business Research, 5(2), 150–158. https://doi.org/10.5539/ibr.v5n2p150
Chea, A. (2011). Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness. International Journal of Business and Management, 6(11), 3–10. https://doi.org/10.5539/ijbm.v6n11p3
Cokins, G., & Capusneanu, S. (2011). Sustaining an Effective ABC-ABM System. Theoretical and Applied Economics, XVIII(2), 47–58. https://doaj.org/article/8c866f4aef3f447e8bfa3433a74840ff
De Souza Amaral, T., Araujo De Souja Junior, A., Costa Da Silva Bandeira, R., & Luiz Reis, D. (2020). Using the ABC costing system - Activity-based costing to calculate costs in the public sector. International Journal for Innovation Education and Research, 8(7), 188–202. https://doi.org/10.31686/ijier.vol8.iss7.2466
Doyle, G., Duffy, L., & McCahey, M. (2009). An Empirical Study of Adoption / Non-adoption of Activity Based Costing in An Empirical Study of Adoption / Non-adoption of Activity Based Costing in Hospitals in Ireland (Issue November).
Fabian, A. (2002). Activity-Based Management in the Public Sector. SAS White Paper, SAS Institute, Cary, NC.
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
Goldberg, M. J., & Kosinski, L. (2011). Activity-Based Costing and Management in a Hospital-Based GI Unit. Clinical Gastroenterology and Hepatology, 9(11), 947-949.e1. https://doi.org/10.1016/j.cgh.2011.08.010
Gosselin, M., & Journeault, M. (2021). The Implementation of Activity-Based Costing by a Local Government : an Actor-Network Theory and Trial of Strength perspective. Qualitative Research in Accounting & Management. https://doi.org/10.1108/QRAM-05-2020-0073
Gupta, M., & Galloway, K. (2003). Activity-Based Costing/Management and Its Implications for Operations Management. Technovation, 23(2), 131–138. https://doi.org/10.1016/S0166-4972(01)00093-1
Hamid, F. A. H. (2021). Obstacles and reasons for non-adoption of activity-based costing/management at Saudi Universities. 2021 International Conference of Women in Data Science at Taif University, WiDSTaif 2021. https://doi.org/10.1109/WIDSTAIF52235.2021.9430195
Hughes, A. (2005). ABC/ABM – activity-based costing and activity-based management: A profitability model for SMEs manufacturing clothing and textiles in the UK. Journal of Fashion Marketing and Management: An International Journal, 9(1), 8–19. https://doi.org/10.1108/13612020510586370
Ismail, N. A. (2010). Activity-based management system implementation in higher education institution: Benefits and challenges. Campus-Wide Information Systems, 27(1), 40–52. https://doi.org/10.1108/10650741011011273
Khan, Z. U., & Sharifi, M. F. (1998). Activity-based management for procurement: Case and teaching note. Journal of Accounting Education, 16(3–4), 525–544. https://doi.org/10.1016/s0748-5751(98)00025-6
Kumar, N., & Mahto, D. (2016). Current Trends of Application of Activity Based Costing (ABC): A Review. Global Journal of Management and Business Research Accounting and Auditing, 13(3), 16.
Maccarrone, P. (1998). Activity-based management and the product development process. European Journal of Innovation Management, 1(3), 148–156. https://doi.org/10.1108/14601069810230234
Nuhu, N. A., Baird, K., & Appuhamilage, A. B. (2017). The adoption and success of contemporary management accounting practices in the public sector. Asian Review of Accounting, 25(1), 106–126. https://doi.org/10.1108/ARA-02-2016-0017
Oseifuah, E. K. (2014). Activity based costing (ABC) in the public sector: Benefits and challenges. Problems and Perspectives in Management, 12(4), 581–588.
Pokorná, J. (2016). The Expansion of Activity-Based Costing/Management in the Czech Republic. Central European Journal of Management, 2(1,2). https://doi.org/10.5817/CEJM2015-1-2-3
Pratama, P. C., Isharijadi, & Murwani, J. (2017). Analisis Penggunaan Metode Activity Based Management (ABM) Guna Menghilangkan Non Value Added Activity Untuk Efisiensi Biaya. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi, 5(1), 681–691.
Priyatmo, T., & Akbar, R. (2019). Analysis of the Prospect of Implementing Activity-Based Costing ( ABC ) in Governmental Organisations : A Study at the State Treasury Office Jakarta IV. Journal of Accounting and Investment, 20(1), 1–22. https://doi.org/10.18196/jai.2001105
Segovia, J. J. (2014). Incorporating Activity-Based Costing/Management Into The Results-Based Budgeting Technique: A Bulletproof Anti-Corruption Management Control Tool: A Case Study The West East Institute 2. Journal of WEI Business and Economics-December, 3(3), 1–25.
Simanjuntak, A. M. A. (2016). Peluang Dan Tantangan Penerapan Activity-Based Costing Dalam Proses Penyusunan Analisa Standar Belanja Pemerintah Daerah Provinsi Papua Dan Relevansinya Terhadap Penganggaran Pemerintah Daerah. Jurnal Akuntansi & Keuangan Daerah, 11(2), 74–84.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104(July), 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sorros, J., Karagiorgos, A., & Mpelesis, N. (2017). Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece. International Advances in Economic Research, 23(3), 309–320. https://doi.org/10.1007/s11294-017-9640-1
Tuccillo, D., & Agliata, F. (2018). The ABC as Tool for Decision Making in Public Administrations. Open Journal of Accounting, 07(02), 125–138. https://doi.org/10.4236/ojacct.2018.72009
Vazakidis, A., Karagiannis, I., & Tsialta, A. (2010). Activity-Based Costing in the Public Sector. Journal of Social Sciences, 6(3), 376–382. https://doi.org/10.3844/jssp.2010.376.382
Webster, D. W., & Cokins, G. (2020). Value-based Management in Government. John Wiley & Sons.
Published
2023-05-26
How to Cite
SARUMAHA, Sudarman Ifolala; PITOYO, M. Muflik Teguh Yuli.
Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1345-1359, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98809>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p15.
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