Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Riset Industri Jurnal Ilmiah Arena Tekstil JURNAL SELULOSA Inovasi: Jurnal Ilmiah Ilmu Manajemen Interdisciplinary Social Studies Sinergi International Journal of Accounting and Taxation
Yusup Setiawan, Yusup
Balai Besar Pulp dan Kertas, Kementerian Perindustrian, Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
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.
Co-Authors Aep Surachman, Aep Aep Surahman, Aep Agus Munandar Edi Hamdi Henggar Hardiani, Henggar 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 Ucok Jimmy W., Krisna Adhitya Yanuar Ramadhan Zubaidi Kailani, Zubaidi