Implementation of Strategic Management Accounting in Promoting Sustainable Development Goals to Achieve a Indonesia Emas 2045

Aligned with the global transformation agenda through sustainable development, Indonesia is also actively involved in achieving the Sustainable Development Goals (SDGs). This study aims to analyze the implementation of strategic management accounting in realizing sustainable development in Indonesia. The research employs a literature review method by examining various scientific journals and data obtained from the Central Statistics Agency as well as information published by international organizations. The findings indicate that achieving the SDGs requires a multidimensional approach involving the integration of accounting, digital technology, good governance, institutional strengthening, financial system stability, agricultural innovation, and climate risk and food price management.