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All Journal JAKBS Indonesian Journal of Innovation Multidisipliner Research
Ummi Kalsum Mutmainnah
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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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.
Strategic Cost Management (SCM) Analysis Based on Balanced Scorecard to Achieve Cost Leadership Laiza Shendy Rindhyanti; Mutiara Damayanti; Ummi Kalsum Mutmainnah; Yusnaini Yusnaini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The escalation of global business dynamics in the VUCA era necessitates a shift from reactive cost management to an integrative Strategic Cost Management (SCM) approach. Conventional accounting is no longer sufficient to maintain competitive advantage amidst Industry 4.0 disruptions. This study critically analyzes the integration of a Balanced Scorecard (BSC)-based SCM architecture in constructing sustainable cost leadership without compromising long-term value creation. Employing a Systematic Literature Review (SLR) conforming to PRISMA 2020 guidelines, this research synthesized 31 peer-reviewed articles published between 2021 and 2026. The findings reveal that harmonizing SCM with the BSC framework reinforces cost leadership by aligning strategic cost drivers with multidimensional performance indicators.Instruments such as Activity-Based Costing (ABC) and Target Costing drive operational efficiency, while the BSC protects non-financial assets like service quality and human capital. Furthermore, current literature highlights a pivotal trend: the synergy of SCM and BSC is increasingly augmented by digital transformation and ESG metrics via the Environmental Sustainability Balanced Scorecard (ESBSC). Ultimately, success depends on an organization's technological maturity, governance quality, and adaptability to external environmental turbulence.
Co-Authors Laiza Shendy Rindhyanti Magdalena Pazizi Muhammad Tavif Al Muzacky Mukhtaruddin Mukhtaruddin Mutiara Damayanti Yusnaini Yusnaini