THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING IN IMPROVING THE EFFECTIVENESS AND QUALITY OF THE FREE NUTRITIOUS MEALS PROGRAM IN INDONESIA

Penulis

DOI:

https://doi.org/10.31000/combis.v7i4.15189

Abstrak

This study aims to analyze the role of Strategic Management Accounting (SMA) in improving the effectiveness, efficiency, and quality of the Free Nutritional Meals (MBG) program in Indonesia. The MBG program is a government strategic agenda to improve the quality of nutrition and health of the younger generation, while supporting the achievement of the Sustainable Development Goals (SDGs), especially SDG 2 (Zero Hunger) and SDG 3 (Good Health and Well-being). The novelty of this study in the cross-sectoral strategic accounting approach that combines the dimensions of nutrition, health, and public financial management in the context of achieving the SDGs. This study uses the Systematic Literature Review (SLR) method of academic literature and public policy for the 2020–2025 period. The results of the analysis show that the implementation of SMA is able to integrate strategic planning, performance control, and public accountability through the use of financial and non-financial indicators. This approach increases transparency, budget optimization, and the effectiveness of data-based evaluation in program implementation. These findings provide a conceptual contribution for the government in developing a strategic accounting system that supports the effectiveness of national social programs in an adaptive and sustainable manner.

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Unduhan

File Tambahan

Diterbitkan

2025-11-28

Terbitan

Vol 7 No 4 (2025): November

Bagian

Articles

Lisensi

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