Penerapan Activity-Based Costing dalam Pengendalian Biaya Operasional Bank Syariah: Analisis Dampak terhadap Efisiensi dan Profitabilitas

• Bimo Sulistiyo

  BJB Ciamis Jawa Barat, Indonesia

  Author

Purpose: This community service project aims to support the implementation of the Activity-Based Costing (ABC) method as an operational cost control system at a partner Islamic bank, as well as to analyze its impact on the cost efficiency and profitability of Islamic financial institutions.

Design/Methodology: The program was conducted using a Participatory Action Research approach over eight months, involving 45 management and operational staff. Data was collected through historical financial audits, activity mapping, driver-based transaction recording, human resource capacity surveys, and in-depth interviews, and was subsequently analyzed using comparative, descriptive, and thematic methods.

Findings: The implementation of ABC successfully identified 28 key activities, reduced non-productive cost allocations by 24.6%, improved the BOPO ratio from 82.4% to 71.3%, and increased the average net profit margin by 18.7%. Staff cost management capacity increased significantly from a score of 54 to 87.

Practical Implications: The ABC technical assistance model can be adopted by the OJK, DPS, and Islamic banking associations as a standardized framework for transparent, accurate operational cost control aligned with Sharia efficiency principles.

Originality/Value: This study fills a gap in the literature by presenting an ABC implementation framework contextualized within the Islamic banking ecosystem, demonstrating that the integration of activity-based cost tracing with participatory mentoring yields efficiency impacts.

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