Journal of Social Sciences and Cultural Study
Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)

The Role of Sustainability Accounting in Supporting Sustainable Development Goals (SDGs): A Case Study of Manufacturing Companies in Indonesia

WIRANTI, Tia (Unknown)
PUTRI, Trisna Arya (Unknown)
JUNIARI, Diah (Unknown)
PRATIWI, Nindya Ayu (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

Sustainability accounting has become an important element in supporting the achievement of Sustainable Development Goals (SDGs) in various sectors, including the manufacturing industry in Indonesia. This study aims to analyze how sustainable accounting practices, including environmental accounting and sustainability control systems, can contribute to the achievement of SDGs, especially in the context of manufacturing companies. This study uses a literature study approach that integrates various related literatures to explore the relationship between sustainable accounting and goals such as poverty alleviation, environmental protection, and improving community welfare. The results of the study indicate that the implementation of sustainable accounting, such as sustainability reporting and ERP-based accounting information systems, can improve transparency, accountability, and operational efficiency of companies, while supporting the achievement of SDGs. However, challenges such as lack of consistent regulations, high implementation costs, and limited human resources are still obstacles. This study suggests that manufacturing companies in Indonesia strengthen the integration of sustainable accounting with their business strategies to achieve a more significant impact on SDGs.

Copyrights © 2025






Journal Info

Abbrev

jsscs

Publisher

Subject

Arts Humanities Social Sciences

Description

"Journal of Social Sciences and Cultural Study" p-ISSN 3031-0083 and e-ISSN 3032-0631 is a scientific journal that presents in-depth insights in the field of social sciences and cultural studies. In this journal, researchers and scholars share their latest knowledge, critical analysis, and research ...