Implementation Of Activity Based Costing Strategy To Improve Labor, Energy, And Maintenance Cost Efficiency At Pt Nusira

Walizar Husyni; Widia Astuty

doi:10.63922/ijebir.v5i04.5461

Walizar Husyni Universitas Muhammadiyah Sumatera Utara, Indonesia
Widia Astuty Universitas Muhammadiyah Sumatera Utara, Indonesia https://orcid.org/0000-0002-8966-2830

DOI: https://doi.org/10.63922/ijebir.v5i04.5461

Keywords: Activity Based Costing, Cost Efficiency, Muda-Mura-Muri, Manufacture Industry, Cost Driver

Abstract

This study aims to analyze the implementation of the Activity Based Costing (ABC) strategy combined with the lean Muda-Mura-Muri approach in promoting cost efficiency for three main operational cost components at PT Nusira, namely employee costs, energy costs, and maintenance costs. The study employs a descriptive quantitative approach combined with a case study (mixed method), analyzing historical operational cost data in the form of budget versus actual comparisons during the January–June 2026 period, as well as mapping activities and cost drivers for each cost component. The implementation of ABC makes it possible to identify specific cost drivers for each activity, so improvement programs can be designed in a measurable way, including optimizing Value Stream Mapping, automating repetitive processes, digitalizing monitoring, planning integrated preventive maintenance, and substituting biomass fuels. This study provides preliminary evidence that an ABC strategy integrated with the Muda-Mura-Muri principles acts as a driver for achieving cost efficiency in the manufacturing industry, while also serving as a basis for testing hypotheses inferentially through cross-company surveys in further research

References

Abdelraheem, A. A. E. (2016). ABC and their impact on supporting the competitive advantage (field study in industrial companies–Khartoum State). International Journal of Advanced Research, 4(12), 559–563. https://doi.org/10.21474/ijar01/2430
Al-Dhubaibi, A. A. S. (2021). Optimizing the value of activity based costing system: The role of successful implementation. Management Science Letters, 11(1), 179–186. https://doi.org/10.5267/j.msl.2020.8.017
Al-Halabi, N. B., & Shaqqour, O. F. (2018). The effect of activity-based costing (ABC) on managing the efficiency of performance in Jordanian manufacturing corporations – An analytical study. Accounting and Finance Research, 7(1), 262–271. https://doi.org/10.5430/afr.v7n1p262
Al-Qudah, L. A. M., & Al-Hroot, Y. A. K. (2017). The implementing activity-based costing technique (ABC) and its impact on profitability: A study of listed manufacturing companies in Jordan. International Journal of Economics and Financial Issues, 7(2), 271–276.
Analisis Penerapan Activity Based Management untuk Meningkatkan Efisiensi Biaya Produksi pada PT.Perkebunan Nusantara 4 Medan. Journal of Islamic Accounting Competency, 3(1),1–19
Bhamu, J., & Sangwan, K. S. (2014). Lean manufacturing: literature review and research issues. International Journal of Operations & Production Management, 34(7), 876–940.
Bodendorf, F., & Franke, J. (2024). Synthesis of activity-based costing and deep learning to support cost management: A case study in the automotive industry. Computers & Industrial Engineering, 196, 110449. https://doi.org/10.1016/j.cie.2024.110449
Cooper, R., & Kaplan, R. S. (1991). Profit Priorities from Activity-Based Costing. Harvard Business Review.
Kaplan, R. S., & Anderson, S. R. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press.
Maskell, B. H., & Baggaley, B. (2004). Practical Lean Accounting. Productivity Press.
Nasution, F. F., Prasetyo, T. J., & Komalasari, A. (2021). Implementasi activity based costing pada perusahaan manufaktur, jasa, dan umkm: Sebuah studi literatur. Keberlanjutan: Jurnal Manajemen dan Jurnal Akuntansi, 6(2), 116–129. https://doi.org/10.32493/keberlanjutan.v6i2.y2021.p116-129
Ohno, T. (1988). Toyota Production System: Beyond Large-Scale Production. Productivity Press.
Raucci, D., & Lepore, D. (2020). A simplified activity-based costing approach for SMEs: The case study of an Italian small road company. European Research Studies Journal, 23(1), 198–214.
Siguenza-Guzman, L., Auquilla, A., Van den Abbeele, A., & Cattrysse, D. (2016). Using time-driven activity-based costing to identify best practices in academic libraries. The Journal of Academic Librarianship, 42(3), 232–246. https://doi.org/10.1016/j.acalib.2016.01.005
Subhaktiyasa, P. G. (2024). Metode penelitian kuantitatif: Konsep, teknik, dan analisis data dalam penelitian ilmiah. [Rujukan metodologi purposive sampling dan ukuran sampel penelitian kuantitatif; lengkapi detail penerbit/jurnal sesuai sumber asli sebelum submit].
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Teklay, G., Kitaw, D., & Jilcha, K. (2021). Activity-based costing applied to automotive manufacturing: A case of Mesfin Industrial Engineering. International Research Journal of Modernization in Engineering Technology and Science, 3(8), 340–354.
Tran, T., & Thao, N. (2020). Factors affecting the application of ABC costing method in manufacturing firms in Vietnam. Management Science Letters, 10(11), 2625–2634. https://doi.org/10.5267/j.msl.2020.3.030