Is there any comparable (source-based) package management system like ABS on Arch Linux for Ubuntu?
ABS follows many practices pioneered by Debian over 20 years ago.
See https://www.debian.org/doc/manuals/maint-guide/build.en.html for the source build process in Debian-based systems (including Ubuntu).
Folks who enjoy building-from-source can benefit of the whole community. Consider volunteering to be a Debian Package Maintainer. That means you adopt a package (or a dozen) and rebuild it as new source versions and patches appear upstream. Debian (and Ubuntu) are based upon the efforts of these vital volunteers. Start your journey at http://mentors.debian.net.