Akuntansi Manajemen dan Sistem Pengendalian Manajemen: Sintesis Transisi Energi Terbarukan Nasional

Abstract

This study synthesizes the contributions of management accounting and management control systems as strategic mechanisms supporting the renewable energy transition and national energy security. A systematic literature review of 30 selected articles (2022-2026) reveals that management accounting provides a rational information foundation through energy cost accounting, energy budgeting, and investment analysis, which mitigates long-term financial risks in the clean energy sector. Management control systems, particularly Environmental Management Control Systems and environmental performance measurement, translate abstract decarbonization targets into concrete operational actions. Key findings highlight the Management Control Systems Plasticity as critical for organizational adaptation to green innovation. In Indonesia, stronger internal governance empirically improves ESG scores and lowers the cost of debt. This study concludes that synergy of internal accounting instruments is a crucial micro-foundation for bridging Indonesia’s massive renewable energy potential with national policy targets, toward accountable and sustainable national energy independence.