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All Journal Jurnal Riset Industri Jurnal Ilmiah Arena Tekstil JURNAL SELULOSA Inovasi: Jurnal Ilmiah Ilmu Manajemen Interdisciplinary Social Studies Journal of Governance, Taxation, and Auditing Sinergi International Journal of Accounting and Taxation El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Yusup Setiawan, Yusup
Balai Besar Pulp dan Kertas, Kementerian Perindustrian, Bandung
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Strategic Management Accounting as a Driver of Climate Action Within Indonesian Enterprises Ramadhan, Yanuar; Setiawan, Yusup; Ucok Jimmy
Sinergi International Journal of Accounting and Taxation Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v3i4.914

Abstract

Climate change is a global challenge that demands active responsibility from the corporate sector, particularly the energy industry, which is the largest contributor to carbon emissions in Indonesia. In this context, Strategic Management Accounting (SMA) plays a crucial role in integrating business strategy with sustainability objectives to support the achievement of Sustainable Development Goal (SDG) 13 – Climate Action. This study aims to analyze how SMA helps energy companies to design, implement, and evaluate climate strategies through governance mechanisms, management control systems, and environment-based performance metrics. This study offers a unique contribution by positioning SMA as an institutional mediator—a role that remains underexplored in the Indonesian context. The research employed a qualitative approach using the Systematic Literature Review (SLR) method. The study was conducted through the selection and synthesis of academic literature, research reports, and publications from international institutions relevant to the context of energy companies in Indonesia. The findings reveal that SMA acts as an institutional bridge connecting external pressures—such as regulatory mandates, investor expectations, and professional norms—with internal mechanisms like management control systems, performance metrics, and incentive structures. The integration of the Sustainability Balanced Scorecard (SBSC), carbon accounting, and internal carbon pricing enhances the alignment between financial performance and climate objectives. This study concludes that SMA plays a transformative role in embedding sustainability into corporate governance and operational systems. The findings underscore the need for corporate leaders and policymakers to strengthen SMA-based governance architectures, as doing so can significantly enhance Indonesia’s progress toward SDG 13 and accelerate its broader transition toward a low-carbon economy.
Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia Wibowo, Daryanto Hesti; Suwongso, Imanuel; Setiawan, Yusup; Jimmy, Ucok; Djumiyati, Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1805

Abstract

This study aims to analyze the accounting treatment of crypto assets in Indonesia by examining the correctness of implementation of Indonesian Financial Accounting Standards (PSAK), as well as to evaluate whether the accounting conceptual framework responds to the dynamics of the digital economy. A systematic literature review approach is applied for this research, combining the analysis of national regulations—such as PSAK 238 on Intangible Assets and PSAK 202 on Inventory—with the international frameworks and policies, such as IFRS and FASB. The findings indicate that Indonesia does not have a specific PSAK that explicitly regulates digital assets. It causes the entities continue to rely on an analogy-based approach between PSAK 238 and PSAK 202, leading to variations in reporting treatment and affecting the comparability and relevance of financial information across companies. This study recommends the development of a specific PSAK regarding the digital assets that integrates the principles of relevance and faithful representation, as well as harmonization with IFRS, in order to ensure the consistency and comparability in financial reporting in the digital era.
Peluang dan Tantangan Adopsi Standar Akuntansi Bisnis dalam Praktik Akuntansi Pemerintahan di Indonesia Setiawan, Yusup; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11254

Abstract

Recent developments in Indonesia’s public financial management have underscored the necessity of aligning the Government Accounting Standards (SAP) with business accounting frameworks such as PSAK and IFRS to enhance transparency, accountability, and legitimacy in managing state finances. The urgency of this study lies in the growing need to adapt governmental accounting systems to global practices while preserving the fundamental characteristics of the public sector, which emphasize service orientation over profit motives. This research aims to critically examine the opportunities and challenges associated with adopting business accounting standards within Indonesia’s public sector accounting framework, as well as to assess their implications for the effectiveness of financial reporting. This study employs a qualitative research design using a literature review approach. Data were collected through an extensive review of scholarly sources, including academic articles, policy documents, and relevant institutional reports. The findings indicate that the shared accrual basis between SAP and PSAK provides a strong foundation for achieving harmonization of accounting standards. However, the implementation process remains constrained by several factors, such as differing objectives between public and business accounting, limited technical capacity among human resources, insufficient integration of financial information systems, and the absence of a comprehensive regulatory framework for convergence.
Co-Authors Aep Surachman, Aep Aep Surahman, Aep Agus Munandar Daryanto Hesti Wibowo Djumiyati, Dewi Edi Hamdi Henggar Hardiani, Henggar Jimmy, Ucok K., Teddy K., Yuniarti P. Krisna Adhitya Wardhana, Krisna Adhitya Krisna Adhytia.W., Krisna Prima Besty Asthary, Prima Besty Rina S Soetopo, Rina S Rizaluddin, Andri Taufick Saepulloh ., Saepulloh Soetopo, Rina Soetopo, Rina S Sri Purwati, Sri Suwongso, Imanuel Ucok Jimmy W., Krisna Adhitya Yanuar Ramadhan Zubaidi Kailani, Zubaidi