JRSSEM 2022, Vol. 02 No. 3, 358 – 367
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI:10.36418/jrssem.v2i03.286 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING
IN THE DEVELOPMENT OF SUSTAINABLE DEVELOPMENT
GOALS (SDGs) IN THE FIELD OF DECENT WORK TO
SUPPORT THE ECONOMIC GROWTH OF NTT PROVINCE
Yanuar Ramadhan
1
Rio Bernando Sirait
2
Achmad Chusanudin
3
Erna Longa
4
Dewi Kurniawati
5
1,2,3,4,5
Master of Accounting, Faculty of Economics and Business, Esa Unggul University
Email: yanuar.ramadhan@esaunggul.ac.id, rio.spsi@gmail.com, maschusan@gmail.com,
ernalonga26@gmail.com, nia.indrasworo@gmail.com
Submitted: 29 September 2022 Revised: 14 October 2022 Accepted: 25 October 2022
Abstract: Work is very important in the context of human well-being. Besides providing
income, jobs also pave the way to broader economic and social improvements. This study used
the Systematic Literature Review method. This research was conducted by collecting research
data in the form of documentation in the form of research journals and other data. This
research has the results, namely that it should be in realizing the goals of sustainable
development goals (SDGs) in the field of decent work to support the economic growth of East
Nusa Tenggara Province, the need for Tourism-based development supported by infrastructure
development and the synergy of community elements, so that a system will be created that
can realize people get decent jobs and improve the economy of East Nusa Tenggara Province.
Keywords: Accounting, Management, Strategic, SDGs, Decent Work, Economic Growth, East
Nusa Tenggara (NTT)
Yanuar Ramadhan
1
Rio Bernando Sirait
2
Achmad Chusanudin
3
Erna Long
4
Dewi Kurniawati
5
| 359
INTRODUCTION
Unemployment is a fundamental
problem of a country and nation, where in
essence the level of welfare and economic
development has not been fully
implemented according to expectations.
Where is the relationship between poverty
and backwardness with some economic
aspects and non-economic aspects (Natalia
et al., 2017). To overcome poverty it is
necessary to create a decent amount of
employment availability. Work is very
important in the context of human welfare.
Besides providing income, jobs also pave
the way to broader economic and social
improvements. Work itself is very
important in order to strengthen
individuals, families and communities to
avoid poverty (Nialda et al., 2022).
The SDGs are state commitments and
state programs that can lift poverty when
applied to the community, to realize this
goal there are programs and steps that
must be taken so that poverty in the
community can be overcome and the
community's economy can reach a
sufficient stage to support their families
(Negeri et al., 2022).
More specifically in point 8 in the
sustainable development goals, namely
Increasing inclusive and sustainable
economic growth, productive and
comprehensive employment opportunities,
and decent work for all (Ministry of
National Development Planning/Bappenas,
2017).
The domestic economy continued to
improve in the second quarter of 2021 with
positive and high growth of 7.07% (yoy), up
sharply from the contraction in the previous
quarter of 0.71% (yoy) The development
was influenced by strong export
performance, amidst continued
improvement in household consumption,
investment and government consumption.
Economic growth is also supported by the
positive performance of all business fields
(LU) and increasing economic growth in all
regions of Indonesia (Bank Indonesia,
2021). This increase is an improvement in
public welfare, which is reflected in the
decrease in the unemployment rate to
6.49% in August 2021 from the previous
achievement of 7.07% in August 2020
(Central Statistics Agency, 2022).
East Nusa Tenggara is still the
province with the highest poverty rate in
Indonesia. Based on a publication from the
Central Statistics Agency (BPS), the poverty
rate in NTT in September 2021 reached
20.44%. This means that as many as 1.14
million people in NTT are still below the
poverty line. This percentage of poor
people of 20.44% places NTT in 3rd place in
the province with the highest poverty rate,
after Papua and West Papua. The poverty
rate in NTT is also still much higher than the
national poverty rate of 9.71% (BPS NTT,
2022).
Investment growth in 2022 is predicted to
be one of the main sources of economic
performance in NTT Province. This is in line
with the continuation of the National
Strategic Project (PSN) and the acceleration
of infrastructure development of the
Labuan Bajo Super Priority Tourism
Destination (DPSP) in order to support the
ASEAN SUMMIT
international event in
2023. Investment performance in 2022 is
expected to continue to strengthen, driven
by the continued construction of PSN,
including Komodo Airport, Manikin Dam
(Kupang Regency), Temef Dam (TTS
Regency) and Mbay Dam (Nagekeo
360 | The Role of Strategic Management Accounting In The Development of Sustainable
Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of
NTT Province
Regency) (Bank Indonesia, 2022).
The purpose of this study is to find
out how the role of management
accounting in realizing sustainable
dvelopment goals (SDGs) of decent work in
East Nusa Tenggara Province. This research
uses a literature study research method.
The Concept of Sustainable Development
Goals (SDGs)
One of the main outcomes of the
Rio+20 Conference, held in Rio de Janeiro
in June 2012 was the agreement of member
states to begin the process to develop a set
of sustainable development goals (SDGs).
At its thirteenth and final meeting in New
York on July 19, 2014, the OWG proposed
17 goals covering sustainable development
issues, including ending poverty and
hunger, improving health and education,
making cities more sustainable, combating
climate change, and protecting forests
(Sutopo et al., 2014).
The eighth goal is the most important
goal for the union. This goal seeks to
encourage the creation of sustainable,
inclusive economic growth followed by
productive employment and decent work
for all. On the one hand, this goal also
includes the agenda of the International
Labour Organization (ILO) and its four
strategic objectives, namely rights,
employment, social protection, and social
dialogue. On the other hand, this goal also
makes the link between efforts to achieve
economic growth and decent work for all
(Nialda et al., 2022).
Management Accounting
Strategic management is a set of
decisions and actions that produce the
formulation and implementation of plans
designed to achieve the goals of a company
(Yunus, 2016). Strategy management
focuses on integrating management,
marketing, finance/accounting,
production/operations, research and
development, computer information
systems to achieve organizational success
(Rahman Rahim & Radjab, 2016). While
management accounting is an accounting
system whose main purpose is to present
financial statements for the benefit of
internal parties of the company, such as
financial managers, production managers,
marketing managers, and other internal
parties. This information is very useful as a
guideline for taking policies for the future
based on historical data from financial
statements (Garaika & Feriyana, 2013).
The profession of a management
accountant as a provider of information in
the company, must be able to provide
relevant information for decision making
accordingly (Agustia, 2015). In realizing
sustainable world development or SDGs
(Sustainable Development Goals) there
must be synergy across professions.
Although as a profession related to the
financial recording of an institution or
institution, an accountant can also play a
role in realizing a decent job (Pratama et al.,
2019).
Accountants in carrying out their
work professions are not just compiling
company financial reports, but more than
that accountants have many other jobs, so
that the goals of the sustainable
development goals can be realized through
the role of accountants (Firmansyah, 2019).
Management accountants focus on
providing information that includes
environmental, social and economic
impacts, so that it is an integrated reflection
of financial, social and environmental
aspects (Agustia, 2015).
In running its business, the company
is always profit-oriented. As is known, profit
(profit) is more income earned by the
company after deducting the expenses
incurred by the company in running its
business. CSR is based on the 3P concept,
Yanuar Ramadhan
1
Rio Bernando Sirait
2
Achmad Chusanudin
3
Erna Long
4
Dewi Kurniawati
5
| 361
namely, profit, people, planet (profit,
environmental sustainability and the
welfare of the surrounding community)
which is carried out in a balanced manner
in every activity that the company carries
out (Anjani, 2021).
Financial condition is often
considered the best measure of a
company's competitive position and overall
attractiveness to investors. Determining the
strengths and weaknesses of an enterprise
is very important in order to formulate a
strategy effectively (Sudharmono, 2016).
Decent Work
The ILO Convention describes key
labor standards aimed at encouraging
decent and productive employment
opportunities, where men and women can
work in equal conditions, non-
discrimination, safe, free and dignified.
Decent work as defined by the ILO,
including access to full and productive work
with rights in the workplace, social
protection and the promotion of social
dialogue, with gender equality as a cross-
sectoral issue (Sutopo et al., 2014).
Adequate indicators for decent
employment are still being developed. For
a while, the right proxy might be the
proportion of workers living below the
international poverty line.
In an effort to meet the eighth point
of the SDGs, namely by maintaining per
capita economic growth in accordance with
national conditions and, in particular, at
least 7 percent of gross domestic product
growth per year. In addition, it also
promotes development policies that
support productive activities, decent job
creation, entrepreneurship, creativity and
innovation, and encourage formalization,
and the growth of micro, small and medium
enterprises, including through access to
financial services (Wulandari, 2020). .
MATERIALS AND METHODS
This research uses the Systematic
Literature Review method, a term used to
refer to the methodology of certain
research or research and development
carried out to collect and evaluate research
related to the focus of a particular topic
(Crisnaldy, 2021). This research was
conducted by collecting research data in
the form of documentation in the form of
research journals and other data
(Chusanudin & Ramadhan, 2022).
Search for published articles on
google, google scholar, and research gate
using selected keywords related to
management accounting and sustainable
development (SDGs) especially in the field
of decent work. In addition, searches are
also carried out using
e-resources
on the
website perpusnas.go.id on proquest
search engines for access to international
journals and books.
Articles, journals and books that fit
the criteria of the theme are taken for
further analysis. This Literature Review uses
literature published in 2017-2022 which
can be accessed in fulltext in pdf and
scholarly (peer reviewed journals) formats.
The criteria for the journals reviewed are
research journal articles in Indonesian and
English.
The nature of this study is descriptive
analysis, which is the regular decipherment
of the data that has been obtained, then
given understanding and explanation so
that it can be well understood by readers.
362 | The Role of Strategic Management Accounting In The Development of Sustainable
Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of
NTT Province
.
RESULTS AND DISCUSSION
Result
East Nusa Tenggara Province Has a
City in Kupang with a Geographical location
Located at 8 o-12
o
LS and 118
o
– 125
o
BT; a
land area of 47,350 Km2 with a coastline of
5,700 Km
2
. The Northern Boundary borders
the East Flores Sea bordering the
Democratic Republic of East Timor and the
Western Islands bordering Rote Ndao
District and the Sawu Sea, and the South
bordering the Indian Ocean, The total
population is 4,448,873 people (NTT in
2008 figures), the NTT Region has
17,069.60 km of roads, consisting of
2,464.32 km of state/central roads, 1,738.81
km of Provincial roads, and the remaining
12,866.81 became district authorities
(
Https://Nttprov.Go.Id
, 2022).
Population data
Table 1. East Nusa Tenggara Population Data in 2021
Source : BPS NTT
2022
Economic data
No
Region
Woman
1
West Sumba
72.315
2
East Sumba
119.756
3
Kupang
183.405
4
South Central Timor
230.198
5
North Central Timor
131.034
6
Pestle
110.072
7
Alor
108.309
8
Lembata
71.319
9
East Flores
143.222
10
Sikka
167.249
11
End
138.922
12
Ngada
84.761
13
Manggarai
157.591
14
Rote Ndao
72.450
15
West Manggarai
128.692
16
Central Sumba
42.662
17
Southwest Sumba
148.964
18
Nagekeo
82.177
19
East Manggarai
137.317
20
Sabu Raijua
44.465
21
Malacca
93.978
22
Kupang City
224.583
East Nusa Tenggara
2.693.441
Yanuar Ramadhan
1
Rio Bernando Sirait
2
Achmad Chusanudin
3
Erna Long
4
Dewi Kurniawati
5
| 363
Table 2. Revenue and Expenditure Realization Data of NTT Province
Component
Value (thousand
rupiah)
Local Revenue
2.033 .518.433
Equalization Fund
4.174.688.835
Miscellaneous Legitimate
Income
75.434.549
Total Revenue Realization
6.283.641.817
Indirect Shopping
4.166.207.035
Direct Shopping
3.418.722.700
Total Realization of
Spending
7.584.929.735
Source: BPS NTT Province in 2022
Employment Statistics Data
Table 3. Employment Statistics Prov. Ntt
Description
2020
Work (thousand people)
2.725
Unemployment (thousand people)
121
Source: BPS NTT tahun 2022
Literature Review of Previous Research
Journals
Kiha et al., (2021), based on the
results of the analysis showed that inflation,
GRDP and regional minimum wages did
not have a significant influence on the
Human Development Index in NTT
Province either partially or simultaneously.
Muhammad & Hindriani (2022), the
influence of the tourism sector on poverty
and employment in east Lombok during
the Covid-19 period provides a conclusion
that the increase in the tourism sector is
able to open up jobs so that it can also
absorb more workers as well.
Wujarso (2022), the results of
research on the role of human capital in
economic growth show that human capital
is very important in economic growth in
line with the importance of economic
development in a country that aims to
reduce poverty, inequality, unemployment,
and improve people's welfare.
Liu & Sukmariningsih, (2021), the
development of a business model based on
the use of digital technology for MSMEs
during the Covid-19 pandemic, said that
the impact was also felt by micro, small and
medium enterprises (MSMEs) even though
it did not contribute a large portion to GDP,
but this sector absorbed the most labor,
especially female workers in the informal
sector. In terms of revenue, they
experienced a drastic decline in sales which
resulted in a decrease in their receipts.
Because sales have decreased drastically,
the production capacity of MSMEs has also
decreased a lot, so they are forced to lay off
their employees.
Middia Martanti et al., (2021), The impact of
the Covid-19 Pandemic on formal workers
in Indonesia, has occurred in several
364 | The Role of Strategic Management Accounting In The Development of Sustainable
Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of
NTT Province
sectors, including employment. The
implementation of psbb and regional
quarantine caused several companies to lay
off and even lay off their workers due to
declining economic activities. As of May 27,
2020, data from the Ministry of Manpower
stated that there were 1.47 million formal
workers who were laid off and laid off.
Santoso & Rakhmawan (2021), a
composite index of decent work in
Indonesia, shows the results of research
that the role of the government in
maintaining and improving job feasibility in
Indonesia can be measured through IPL,
especially during the pandemic is
absolutely necessary. The most
contributing factors, employment rights
and opportunities and the main
requirements should be maintained as
legal aspects. Although many job
opportunities are created through
digitalization
or
gig workers
can reduce the
unemployment rate, the role of the
government is still needed to maintain the
viability of its workers, such as maintaining
the minimum wage in each region so that it
can produce good productivity and
ensuring social security to modern informal
workers who are legalized.
Quyet et al., (2022),
Sustainable
development of tourism economy in Phu
Quoc Island, Kien Giang Province, Vietnam:
Current situation and prospects
, the results
of his research say priority must be given to
effective types of tourism, paying special
attention to creating harmony between the
tourism economy and environmental
protection and infrastructure improvement,
can be strengthened. Attention should also
be paid to the diversification of certain
products related to the local culture and
natural features.
Karyanto & Martiana, (2020), The Role of
Accountants and Companies Towards the
Sustainable Development Goals (Sdgs)
2030, said that to achieve something,
specifically the Sustainable Development
Goals (SDGs) are not only the task of the
government, but also the task of the entire
world community, especially governments
and companies (assisted by accountants)
so that their vision and mission can achieve
the SDGs. allocate taxes obtained by the
government from companies for the
development of remote areas that are still
lagging behind. Therefore, the first thing
that must be affirmed and done endlessly
is to eradicate acts of corruption, so that
government revenues can be utilized to the
fullest for sustainable development goals in
particular, alleviation of all forms of poverty
in all places that can automatically end
hunger, achieve food security and
improved nutrition, and promote
sustainable agriculture. So that a healthy
and prosperous life, education becomes
quality, clean water and proper sanitation,
decent work and promotes sustainable
economic growth in an inclusive manner,
the availability of jobs until finally the
infrastructure is getting stronger, will
simultaneously reduce the gap between
the regions of this mother earth.
Dindha Amelia, (2020), The role of zakat in
realizing
sustainable development goals
(SDGs) to increase people's economic
income.
Yanuar Ramadhan
1
Rio Bernando Sirait
2
Achmad Chusanudin
3
Erna Long
4
Dewi Kurniawati
5
| 365
Book Literature
Pouyaud et al., (2018 : 56 - 57), The
21st century has shown drastic changes in
the world of work, characterized by
increased uncertainty for modern workers,
limited access to decent work around the
world. The shift occurring with the advent
of technology and automation has led to
the destruction of jobs faster than new jobs
as well as their transformation resulting in
many Countries, in particular the scarcity of
jobs coupled with an increase in vulnerable
jobs, or non-permanent jobs, which tend to
be temporary and characterized by limited
access to both protection and fixed income.
Efforts to reduce poverty in each region are
progressing slowly, more than three million
people per year in countries with
developing economies are estimated to
earn less than 3.10 USD per day until 2018
(ILO, 2017). In addition, in developed
countries, there is a steep increase in
inequality amid the changing
transformation of the labor market, which
has a very different impact on skilled and
unskilled workers. Many unskilled workers
in developed countries have been
outsourced to developing countries or
replaced by new technologies, while
existing and available jobs whose skills are
needed are increasingly complex and
require training.
Leal Filho, (2020 : 164 - 174), Efforts to
promote decent work, in order to be able
to take into account the prospects of
economic growth and prosperity of the
global community, are fundamentally very
important support sustainable living for
those who work. In this regard, it is
necessary that collective efforts be made of
all relevant SDGs agendas, created
interconnected to overcome situations of
cohesion between those who represent the
interests of employees or representatives of
trade unions and management or legal
representatives. As well as the combination
of skills, expertise and experiences are
creatively combined and transformed into
new knowledge and applied in a specific
context to create an innovation that meets
the needs of the organization in order to
create mutually beneficial conditions,
create the availability of decent work with
the aim of generating economic growth,
building structures and innovations
according to market demands that are in
line with knowledge, investment, objects,
infrastructure, values, and norms in the
range of
supply
and
demand
and
combined with institutional policies and
labor market demand.
DISCUSSION
Research by Kiha et al., (2021)
conducting multiple linear analysis and test
(t) and test (f) of regional minimum wage
(UPH) variables, human development index
(HDI), inflation and GRDP in East Nusa
Tenggara province explained that the
existence of economic activities indicates
that an increase in people's income so that
it will increase people's purchasing power
for demand for goods also increases and
the welfare of the community is achieved in
line with the HDI indicator, namely the
standard of living, namely the standard of
living worthy of fulfillability. However,
inflation has a negative influence on HDI
which indicates that there is a problem in
366 | The Role of Strategic Management Accounting In The Development of Sustainable
Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of
NTT Province
the people's economy, characterized by an
increase in prices – prices of goods and
services in general over a long period of
time while the supply of goods remains and
does not increase. The lack of distribution
of goods can affect people's purchasing
power for an item to decrease as a result of
the price of goods that are too high, which
has an impact on decreasing people's
welfare.
Various programs can be carried out to
realize decent work for the community,
namely:
a. Priority should be given to effective
types of tourism
b. Attention should be paid to the
alignment between the tourism
economy and environmental
protection
c. Infrastructure improvements must
be strengthened
d. Attention should be paid to the
diversification of certain products
related to the local culture and
natural features
e. The existence of synergy of the
entire community, especially the
government and companies
(assisted by accountants) in their
vision and mission to achieve the
SDGs.
There is a role for the community to
carry out community development.
CONCLUSIONS
The conclusion of this study is that
it should be in realizing the goals of
sustainable development goals (sdgs) in
the field of decent work to support the
economic growth of East Nusa Tenggara
Province, there is a need for Tourism-based
development supported by infrastructure
development and the synergy of
community elements, so that a system will
be created that can realize people get
decent jobs and improve the economy of
East Nusa Tenggara Province.
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Development Goals (SDGs) In The Field of Decent Work To Support The Economic Growth of
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