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Abstract

Abstract: Strategic Management Accounting Information Disclosure in IDX Company Fact Sheets: Evidence from LQ45 Companies and a Pilot Application to AADI


Purpose: This study identifies strategically relevant information disclosed in IDX Company Fact Sheets using Strategic Management Accounting (SMA) concept.


Method: Directed Qualitative Content Analysis (DQCA) was applied to 45 IDX Company Fact Sheets of LQ45 companies, followed by a pilot application to Adaro Andalan Indonesia Tbk (AADI). 


Results: Fifteen strategic information components were identified across six themes, with Market Performance and Strategic Position each accounting for 26.7%. The resulting SMA Score and dashboard were piloted on Adaro Andalan Indonesia Tbk (AADI), yielding an overall score of 92.0 while the Shareholder Value theme recorded the lowest score (60.0)


Novelty: The study develops an SMA-informed framework for classifying standardized corporate disclosures.


Contribution: The framework supports more systematic analysis of corporate information for strategic decision-making in Indonesia.


 




 






Pengembanan Kerangka Informasi Akuntansi Manajemen Strategis dengan Menggunakan Lembar Fakta Perusahaan BEI




 


Tujuan: Penelitian ini bertujuan mengidentifikasi informasi yang relevan secara strategis dalam IDX Company Fact Sheets menggunakan konsep Strategic Management Accounting (SMA).


Method: Directed Qualitative Content Analysis diterapkan pada 45 IDX Company Fact Sheets perusahaan LQ45, kemudian dilanjutkan dengan uji penerapan pada Adaro Andalan Indonesia Tbk (AADI).


Hasil: Sebanyak 15 komponen informasi strategis diidentifikasi dan dikelompokkan ke dalam enam tema. Market Performance dan Strategic Position menjadi tema dengan proporsi terbesar, masing-masing 26,7%. Kerangka SMA Score dan dashboard kemudian diuji pada PT Adaro Andalan Indonesia Tbk (AADI), dengan skor keseluruhan 92,0 sementara Shareholder Value memperoleh skor terendah, yaitu 60,0


Kebaruan: Penelitian ini mengembangkan kerangka berbasis konsep SMA untuk mengklasifikasikan pengungkapan perusahaan terstandar.


Kontribusi: Kerangka ini mendukung analisis informasi perusahaan secara lebih sistematis untuk pengambilan keputusan strategis di Indonesia.


 

Keywords

Strategic Management Accounting; Corporate Disclosure; Directed Qualitative Content Analysis; Information Framework; LQ45 Companies Balanced Scorecard, Performance Measurement, PKBM, Strategic Planning, SWOT Analysis, Non-formal Education, Decision-Making

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Copyright (c) 2026 MUHAMMAD ABDUL MUIS MUIS, SUWARDI, Vidya Selasdini, agus amri mokoginta

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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