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This Author published in this journals
All Journal Jurnal Riset Akuntansi Soedirman
Duki Adam
STIE Wibawa Karta Raharja
Economics, Econometrics & Finance

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Implementation of Sustainability-Oriented Accounting and Integrated Reporting in State-Owned Enterprises in the Construction Sector Paojan MS; Duki Adam; Budi Harta Rahayu
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.22261

Abstract

This research aims to analyze the implementation of Sustainability-Oriented Accounting (SOA) and Integrated Reporting (IR) in state-owned enterprises (SOEs) within the construction sector in Indonesia. A descriptive qualitative approach was used, utilizing literature study and content analysis of annual reports and sustainability reports of state-owned construction companies. The results indicate that while the implementation of SOA and IR in state-owned construction enterprises has progressed significantly, companies still face substantial challenges in integrating Environmental, Social, and Governance (ESG) aspects directly into core accounting systems. The primary challenges include a lack of standardized non-financial value metrics, limited quantitative data regarding environmental impacts, and high transition costs toward fully integrated reporting. Although IR adoption enhances corporate transparency and accountability, the presentation of future value creation requires further refinement. The implications highlight the necessity of stricter technical regulations from the Ministry of SOEs and the Financial Services Authority (OJK) to promote standardized and measurable sustainability disclosures.
Co-Authors Budi Harta Rahayu Paojan MS