Analisis Dampak Biaya dan Profitabilitas dari Penerapan Activity-Based Management (ABM) pada PT. Tujuh Konversi Digital

R Apria Susiana

doi:10.26737/jtmb.v11i1.7539

Analisis Dampak Biaya dan Profitabilitas dari Penerapan Activity-Based Management (ABM) pada PT. Tujuh Konversi Digital

R Apria Susiana

Abstract

This research analyzes the financial impact of implementing Activity Based Management (ABM) at PT. Tujuh Konversi Digital, a digital marketing agency in Indonesia. The study aims to evaluate how ABM improves cost efficiency, profitability, and operational communication. Using a descriptive quantitative approach, the research identifies non-value-added activities such as unstructured revisions, excessive meetings, and repeated content reviews that contribute to operational inefficiencies. By applying ABM, the company initiated strategic changes including revision limits in MoUs, monthly client meetings, and the dissolution of the Content Marketing Review (CMR) division. The results reveal that ABM implementation significantly reduced fixed costs by 50% and freelancer expenses by 80%. These cost savings directly contributed to a 115% increase in profitability. Moreover, the restructuring enhanced accountability across departments, streamlined workflows, and improved communication by eliminating bureaucratic barriers. Meetings became more focused, and teams could deliver outputs faster and more accurately. Overall, ABM enabled PT. Tujuh Konversi Digital to offer more competitive services, maintain high-quality standards, and strengthen its market position. This study demonstrates the practical effectiveness of ABM in service-based companies seeking sustainable growth through financial and operational optimization.

Keywords

Activity-Based Management (ABM) Efisiensi Biaya Profitabilitas

Full Text:

PDF

References

Annisa, F., & Agus Arief Santoso. (2023). Peningkatan Efisiensi Biaya Melalui Activity Based Management. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(2). https://doi.org/10.33795/jraam.v4i2.010

Apridawati, N. D. & Suwardi Bambang Hermanto. (2015). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (journal-article). Jurnal Ilmu Dan Riset Akuntansie-ISNN: 2460-0585.

Blocher, Edward J, David E. Stout, dan Gary Cokins. (2011). Manajemen Biaya Penekanan Strategis. Jilid 1 Edisi 5. Jakarta: Salemba Empat.

Fatimah, A., & Santoso, A. A. (2020). Peningkatan Efisiensi Biaya Melalui Activity Based Management. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(2), 229–238.

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

Hansen, Mowen. (2009). Akuntansi Manajerial (Managerial Accounting). Jakarta: Salemba Empat.

Jiang, Q., Zhu, X., Chen, L., Zhao, Z., & Chen, Y. (2022). Research on Time-Driven Activity-Based Management System of Public Hospitals. Frontiers in Public Health, 9. https://doi.org/10.3389/fpubh.2021.763829

Jusmani, & Oktariansyah. (2021). Activity Based Management Sebagai Instrumen. Activity Based Management, 377–386. Retrieved from https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/index

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

Kaličanin, D., & Knežević, V. (2013). Activity-based costing as an information basis for an efficient strategic management process. Economic Annals, 58(197), 95–120. https://doi.org/10.2298/EKA1397095K

Laturu, R. J., 1, Fitriana, Diapati, M. M. (2025). Analisis Sistem Pengendalian Internal Persediaan Bahan Baku di CV Kuliner Narasa Indonesia. Jurnal Kolaboratif Sains, 8(4), 1986–1993. Journal Article. https://doi.org/10.56338/jks.v8i4.7387

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

Lumentut, L. N. F., Morasa, J., & Pinatik, S. (2021). Penerapan Activity Based Management Untuk Meningkatkan Efisiensi Pada Hotel Diantha Bitung Implementation of Activity Based Management To Improve Efficiency At Hotel Diantha Bitung. Jurnal EMBA, 9(3), 812–821.

Mulyadi. (2009). Akuntansi Manajemen Konsep, Manfaat, & Rekayasa. Jakarta: Salemba Empat.

Nasution, N. A., Anggraini, T., Syafina, L. (2023). Analisis Penerapan Activity Based Management untuk Meningkatkan Efesiensi Biaya Produksi Pada PT. Perkebunan Nusantara IV Medan. J-ISACC : Journal Islamic Accounting Competency, 3–3(1), 1–19.

Raihan, A., Ridwan, & Zainal, R. (2021). Pengaruh Penerapan Activity Based Management Dalam Meningkatkan Profitabilitas Produksi Ready Mix Pt. Bumi Sarana Beton. In e-jurnal.nobel (pp. 132–134) [Journal-article]. https://e-jurnal.nobel.ac.id/index.php/manuver

Rasji, R., & Widjaja, J. (2025). Penyelesaian hukum terkait pemutusan hubungan kerja skala besar (Kasus PT Sritex). COMSERVA Jurnal Penelitian Dan Pengabdian Masyarakat, 4(12), 5417–5423. https://doi.org/10.59141/comserva.v4i12.3056

Roztocki, N. (2010). Activity-based management for electronic commerce: A structured implementation procedure. Journal of Theoretical and Applied Electronic Commerce Research, 5(1), 1–10. https://doi.org/10.4067/S0718-18762010000100002

Santoso, A., Putri, A. K., Pratiwi, L., & Purwanti, A. (2023). Akuntansi Manajemen. (Dr. Fachrurazi, Ed.).

Solikin, F. V., Ilat, V., & Wokas, H. R. N. (2022). Pengaruh penerapan Activity Based Managemet (ABM) dan gaya kepemimpinan terhadap kinerja manajerial pada PT Bank SulutGO Kantor Pusat Manado. (Jurnal LPPM Bidang EkoSosBudKum), Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum) (Vol. 6, pp. 815–826).

Sri Lestari, N., Suyanto, S., Kurniawan, A. (2021). Peran Activity Based Management Dalam Meningkatkan Efisiensi Pada Moovby Indonesia. Jurnal Akuntansi AKTIVA (Vol. 2).

DOI: http://dx.doi.org/10.26737/jtmb.v11i1.7539

Refbacks

There are currently no refbacks.

Published by:

Institute for Managing and Publishing of Scientific Journals STKIP Singkawang

JTMB (Jurnal Terapan Manajemen dan Bisnis)

e-ISSN : 2477-5282

p-ISSN : 2599-3127

Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Singkawang

Address : STKIP Singkawang, Jalan STKIP - Kelurahan Naram Singkawang, Kalimantan Barat, INDONESIA, 79251
No. Telp. : +62562 420 0344
No. Fax. : +62562 420 0584