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AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG PERENCANAAN ANGGARAN YANG EFEKTIF DAN EFESIEN: KAJIAN LITERATUR SISTEMATIS Parlindungan, Antonius Immanuel; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.525

This study aims to conduct a systematic literature review (SLR) on the role of strategic management accounting as a supportive framework for more effective and efficient budget planning. Data were obtained through a comprehensive review of journals discussing key determinants of budget effectiveness, including planning quality, internal control, human resource quality, and the role of technology. The synthesis results demonstrate that sound budget planning and a robust Government Internal Control System (SPIP) fundamentally and positively influence budget realization, which then serves as a significant mediating variable toward financial accountability. Strategic management accounting contributes by providing essential analytical tools and perspectives, enabling public organizations to shift their focus from mere regulatory compliance (input) toward achieving cost efficiency and performance orientation (outcome) through the principles of performance-based budgeting. Furthermore, the adoption of digital budgeting through information systems like SIPD has been proven to enhance data accuracy and transparency in the planning process. Nevertheless, the effectiveness of budget planning still faces challenges in the form of fiscal stress, which threatens the sustainability of long-term capital budgeting, and structural interoperability issues between e-planning and e-budgeting systems. This review affirms that the integration of strategic management accounting, supported by improved human resource competence and synchronized digital systems, is a crucial step in elevating overall budget planning quality.

INTEGRASI AKUNTANSI MANAJEMEN STRATEGIS DALAM MANAJEMEN RISIKO DAN KINERJA KEUANGAN BANK: SEBUAH KAJIAN LITERATUR SISTEMATIS Dermawan, Irvan; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The banking industry operates in an environment characterized by high uncertainty, increasing regulatory demands, and rapid technological transformation, exposing banks to various risks that may threaten financial stability and performance. This study conducts a systematic literature review to examine how the integration of Strategic Management Accounting (SMA) and Enterprise Risk Management (ERM) can strengthen risk-based decision-making and enhance the financial performance of banks. Using the PRISMA protocol, relevant studies published between 2010 and 2025 were identified from major academic databases and synthesized thematically. The review reveals that SMA provides forward-looking strategic information—such as cost structures, profitability analysis, and scenario projections—that enriches ERM’s risk assessment and mitigation processes. ERM, in turn, offers a structured governance framework that ensures consistent utilization of SMA information across decision-making levels. The integration of SMA and ERM is found to positively influence key financial indicators, including ROA, ROE, BOPO, and NPL, through improved efficiency, enhanced internal control, and more accurate risk evaluation. However, existing studies tend to discuss SMA and ERM separately, with limited empirical evidence on their combined effect in the banking sector. This study contributes by proposing an integrated conceptual model and highlighting future research opportunities to empirically validate SMA–ERM integration, particularly in the context of digital banking risks.

AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG IMPLEMENTASI PSAK 115 DALAM MENCIPTAKAN NILAI BAGI PEMEGANG KEPENTINGAN Febryan, Hilmi; Surbakti, Lidya Primta
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.537

This systematic literature review examines the complex organizational transformation driven by the adoption of PSAK 115 (IFRS 15) in Indonesia, focusing on the pivotal role of Strategic Management Accounting (SMA) as a key driver and integrator. The study, based on an analysis of 20 key journal articles, finds that the shift from a rule-based to a principle-based revenue recognition standard presents significant conceptual and practical challenges, particularly in developing economies. It reveals that effective implementation and value creation extend beyond mere technical compliance, relying on a synergy of strong management control systems, adequate technological infrastructure, competent human resources, and sound corporate governance all strategically orchestrated through SMA frameworks. The findings confirm that integrating PSAK 115 with SMA facilitates not only successful implementation but also comprehensive multi-stakeholder value creation. This includes financial benefits such as improved reporting quality and reduced cost of capital, alongside non-financial gains like enhanced transparency, accountability, and stakeholder engagement. Ultimately, the research concludes that the strategic integration of PSAK 115 and SMA is a crucial investment for building sustainable competitive advantage and organizational legitimacy within Indonesia's dynamic business environment, requiring contextual adaptation of global standards to local realities.

Digitalization in Strategic Management Accounting: The Role of Strategic Control Systems, Performance Measurement, and Decision-Making Sihombing, Putri Sri Desmita; Surbakti, Lidya Primta
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 1 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i1.23684

This study aims to examine the role of digitalization in strengthening strategic management accounting practices, particularly in the areas of management control systems, performance measurement, and strategic decision-making. The increasing adoption of digital technologies such as big data analytics, artificial intelligence, enterprise resource planning (ERP), and cloud computing has significantly transformed how organizations generate, process, and utilize accounting information. This study employs a Systematic Literature Review (SLR) approach to synthesize findings from 21 peer-reviewed journal articles and one academic book published within the last ten years. The review process involves systematic identification, screening, data extraction, and thematic analysis to ensure a comprehensive and reliable synthesis of existing research. The findings indicate that digitalization enhances the effectiveness of management control systems by improving data integration, real-time monitoring, and coordination across organizational units. In terms of performance measurement, digital technologies contribute to higher accuracy, relevance, and timeliness of performance information, enabling organizations to evaluate outcomes more comprehensively. Furthermore, digitalization strengthens strategic decision-making processes by providing data-driven insights, reducing uncertainty, and supporting proactive managerial actions. However, the study also identifies several challenges, including limitations in digital competencies, system integration issues, and resistance to organizational change, which may hinder the optimal implementation of digital technologies. This study contributes to the strategic management accounting literature by providing an integrated perspective on the impact of digitalization across key organizational functions. Practically, the findings offer insights for managers and policymakers in designing effective digital transformation strategies that align with organizational goals. The study concludes that digitalization serves as a strategic enabler that not only improves operational efficiency but also enhances the overall quality of managerial decision-making in dynamic business environments.

Eksplorasi Penerapan Activity Based Costing dalam Evaluasi Profitabilitas Proyek: Studi Kasus pada Perusahaan Jasa Konsultan Hanin Febriana; Ali Tafriji Biswan; Lidya Primta Surbakti
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.4162

This study examines cost-setting issues in a consulting company that has not yet implemented an activity-based costing system, resulting in inconsistent project and client profitability as well as unmeasured workload assessments. The study aims to explore how activities, work complexity, and cost-setting practices shape cost structures in consulting service firms and to identify operational issues that affect project cost evaluation. A qualitative approach was employed through in-depth interviews, workflow observations, and the review of internal documents to obtain a detailed understanding of activities, task allocation, fee determination, and the recording of working hours and project documentation. The novelty of this study lies in its effort to understand cost formation practices in consulting firms through the perspectives of activities and cost drivers. Specifically, the study focuses on how activity complexity, variations in workload, and fee-setting practices influence project cost evaluation. The findings indicate that the company frequently handles projects with similar fees but different levels of complexity, resulting in increased work effort without corresponding profit growth. Inaccurate time-recording practices also make it difficult for the company to assess the cost burden of each activity and lead to pricing decisions that are not supported by data. The study concludes that issues such as the mismatch between workload and project fees, inadequate activity recording practices, and unidentified overhead costs highlight the need for a more activity-oriented cost approach. Activity-Based Costing has the potential to serve as a framework for understanding resource consumption and supporting a more structured project cost evaluation process.

The role of internal control systems in supporting external auditors in providing reasonable assurance on financial statements Adam Muhamad Satria; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2316

This study aims to analyze the role of the internal control system in supporting external auditors in providing reasonable assurance regarding the fair presentation of financial statements. The reliability of financial statements is highly influenced by the effectiveness of the internal control system implemented by an entity, as such a system functions to minimize the risk of errors and fraud that may affect the quality of financial information. This study adopts a descriptive qualitative approach using a library research method. The findings indicate that an internal control system designed and implemented based on the COSO framework enhances the effectiveness of internal controls, improves the reliability of financial reporting, and reduces the risk of material misstatements. Furthermore, an effective internal audit function serves as a bridge between the internal control system and the external audit process. In accordance with International Standard on Auditing (ISA) 610, external auditors may rely on the work of internal auditors to modify the nature, timing, and extent of audit procedures, thereby improving audit efficiency without compromising the quality of audit evidence obtained. The study also reveals that effective internal controls are positively associated with the quality of external audit opinions. Companies with strong internal control systems are more likely to receive unmodified audit opinions, whereas deficiencies in internal controls increase the risk of material misstatements that may lead to modified audit opinions. Therefore, the relationship among internal control systems, internal audit, and external audit is synergistic in enhancing financial reporting quality, improving audit efficiency, and fostering the continuous improvement of internal control systems.

Internal control as a tax governance mechanism for mitigating transfer pricing risks Hanin Febriana; Lidya Primta Surbakti
Akuntansiku Vol 5 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i2.2325

This study aims to examine the role of internal control as a tax governance mechanism in mitigating transfer pricing risks in multinational enterprises. Transfer pricing remains a critical issue in international taxation due to its potential to generate tax adjustments, tax disputes, and compliance uncertainties when not properly managed. This study employs a literature review approach by analyzing scholarly articles obtained from various academic databases. The analysis was conducted through a systematic process of identification, screening, and synthesis of literature related to internal control, tax governance, and transfer pricing risk. The findings indicate that internal control plays a strategic role in supporting tax governance through enhanced monitoring mechanisms, tax risk management, and transfer pricing compliance. The implementation of a Tax Control Framework, adequate transfer pricing documentation, and cooperative compliance practices contribute to controlling tax risks and reducing the likelihood of tax adjustments and transfer pricing disputes. The study also reveals that transfer pricing risk is influenced not only by technical pricing considerations but also by the effectiveness of tax governance and the quality of a firm's internal control system. Therefore, the integration of internal control and tax governance is essential for strengthening transfer pricing compliance and mitigating tax risks in multinational enterprises.

AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG PERENCANAAN ANGGARAN YANG EFEKTIF DAN EFESIEN: KAJIAN LITERATUR SISTEMATIS Antonius Immanuel Parlindungan; Lidya Primta Surbakti
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.525

This study aims to conduct a systematic literature review (SLR) on the role of strategic management accounting as a supportive framework for more effective and efficient budget planning. Data were obtained through a comprehensive review of journals discussing key determinants of budget effectiveness, including planning quality, internal control, human resource quality, and the role of technology. The synthesis results demonstrate that sound budget planning and a robust Government Internal Control System (SPIP) fundamentally and positively influence budget realization, which then serves as a significant mediating variable toward financial accountability. Strategic management accounting contributes by providing essential analytical tools and perspectives, enabling public organizations to shift their focus from mere regulatory compliance (input) toward achieving cost efficiency and performance orientation (outcome) through the principles of performance-based budgeting. Furthermore, the adoption of digital budgeting through information systems like SIPD has been proven to enhance data accuracy and transparency in the planning process. Nevertheless, the effectiveness of budget planning still faces challenges in the form of fiscal stress, which threatens the sustainability of long-term capital budgeting, and structural interoperability issues between e-planning and e-budgeting systems. This review affirms that the integration of strategic management accounting, supported by improved human resource competence and synchronized digital systems, is a crucial step in elevating overall budget planning quality.

INTEGRASI AKUNTANSI MANAJEMEN STRATEGIS DALAM MANAJEMEN RISIKO DAN KINERJA KEUANGAN BANK: SEBUAH KAJIAN LITERATUR SISTEMATIS Irvan Dermawan; Lidya Primta Surbakti
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The banking industry operates in an environment characterized by high uncertainty, increasing regulatory demands, and rapid technological transformation, exposing banks to various risks that may threaten financial stability and performance. This study conducts a systematic literature review to examine how the integration of Strategic Management Accounting (SMA) and Enterprise Risk Management (ERM) can strengthen risk-based decision-making and enhance the financial performance of banks. Using the PRISMA protocol, relevant studies published between 2010 and 2025 were identified from major academic databases and synthesized thematically. The review reveals that SMA provides forward-looking strategic information—such as cost structures, profitability analysis, and scenario projections—that enriches ERM’s risk assessment and mitigation processes. ERM, in turn, offers a structured governance framework that ensures consistent utilization of SMA information across decision-making levels. The integration of SMA and ERM is found to positively influence key financial indicators, including ROA, ROE, BOPO, and NPL, through improved efficiency, enhanced internal control, and more accurate risk evaluation. However, existing studies tend to discuss SMA and ERM separately, with limited empirical evidence on their combined effect in the banking sector. This study contributes by proposing an integrated conceptual model and highlighting future research opportunities to empirically validate SMA–ERM integration, particularly in the context of digital banking risks.

AKUNTANSI MANAJEMEN STRATEGIS SEBAGAI PENDUKUNG IMPLEMENTASI PSAK 115 DALAM MENCIPTAKAN NILAI BAGI PEMEGANG KEPENTINGAN Hilmi Febryan; Lidya Primta Surbakti
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.537

This systematic literature review examines the complex organizational transformation driven by the adoption of PSAK 115 (IFRS 15) in Indonesia, focusing on the pivotal role of Strategic Management Accounting (SMA) as a key driver and integrator. The study, based on an analysis of 20 key journal articles, finds that the shift from a rule-based to a principle-based revenue recognition standard presents significant conceptual and practical challenges, particularly in developing economies. It reveals that effective implementation and value creation extend beyond mere technical compliance, relying on a synergy of strong management control systems, adequate technological infrastructure, competent human resources, and sound corporate governance all strategically orchestrated through SMA frameworks. The findings confirm that integrating PSAK 115 with SMA facilitates not only successful implementation but also comprehensive multi-stakeholder value creation. This includes financial benefits such as improved reporting quality and reduced cost of capital, alongside non-financial gains like enhanced transparency, accountability, and stakeholder engagement. Ultimately, the research concludes that the strategic integration of PSAK 115 and SMA is a crucial investment for building sustainable competitive advantage and organizational legitimacy within Indonesia's dynamic business environment, requiring contextual adaptation of global standards to local realities.

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