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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan Indonesian Journal of Innovation Multidisipliner Research
Muhammad Tavif Al Muzacky
Universitas Sriwijaya
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Capital Budgeting: Peran Akuntansi Manajemen dalam Menentukan Kelayakan Investasi Jangka Panjang Muhammad Tavif Al Muzacky; Mukhtaruddin Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the role of management accounting in supporting the capital budgeting process and determining long-term investment feasibility. The research employs a qualitative approach using the Systematic Literature Review (SLR) method by analyzing 20 scientific articles indexed in Scopus and SINTA published between 2021 and 2025. The research process was conducted through literature identification, article selection based on inclusion and exclusion criteria, classification of research themes, and content analysis to obtain a comprehensive synthesis of research findings. The results indicate that management accounting plays an important role in providing strategic information to support investment evaluation, risk control, and long-term decision-making. In addition, the integration of digital technologies such as big data analytics and modern information systems has proven to improve the quality of the capital budgeting process and the effectiveness of investment decision-making. However, the implementation of management accounting practices still faces several challenges, including limited managerial competence, high information costs, and behavioral factors influencing investment decisions. Based on the Contingency Theory perspective, the effectiveness of management accounting and capital budgeting practices is strongly influenced by the suitability between the systems used and the organizational conditions as well as the business environment. This study is expected to provide theoretical and practical contributions to the development of management accounting practices in supporting more effective and sustainable investment decisions.
The Application of Green Management Accounting in Supporting Sustainability: A Case Study of the Banking Sector in Indonesia Ummi Kalsum Mutmainnah; Magdalena Pazizi; Muhammad Tavif Al Muzacky; Mukhtaruddin Mukhtaruddin
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.492

Abstract

The purpose of this study is to examine how Indonesia's banking industry uses Green Management Accounting (GMA) to promote sustainability. The banking industry must prioritize social and environmental factors in addition to financial performance as environmental concerns and the need for sustainable business practices increase. Using case studies of various Indonesian banks that have adopted sustainability principles, a qualitative research methodology was used. Reviews of the literature, examination of sustainability reports, and documentation pertaining to GMA practices were used to gather data. According to the findings, GMA implementation in the banking industry entails resource efficiency, environmental cost disclosure, and the incorporation of eco-friendly policies into operations and finance. This implementation contributes to enhancing transparency, cost efficiency, and corporate reputation in supporting sustainability. However, challenges remain, such as limitations in reporting standards and a lack of internal understanding regarding the GMA concept. Therefore, a stronger commitment, along with the development of regulations and human resource capacity, is needed to optimize the implementation of GMA in the Indonesian banking sector.
Co-Authors Magdalena Pazizi Mukhtaruddin Mukhtaruddin Ummi Kalsum Mutmainnah