Designing Accounting Information Systems For Sustainability Reporting

This book originated from a class project conducted in the Accounting Information Systems course during the second semester
of the 2025/2026 academic year. The project was designed in response to a simple concern: the study of Accounting Information Systems should not be limited to established theories and conventional transaction cycles, but should also remain connected to changes taking place in the accounting profession and the wider business environment.

One of the developments receiving increasing attention is sustainability reporting. In Indonesia, PSPK 1 and PSPK 2 will become effective on 1 January 2027. The students involved in this project are part of the generation that will enter professional practice as these standards begin to shape organizational reporting and information needs. The class project was therefore intended to provide an early and practical introduction to this development. It did not seek to teach the technical requirements of sustainability reporting in depth. Rather, it invited students to recognize that every item of reported information must first be supported by a process for identifying, collecting, recording, controlling, and reporting the
underlying data.

The students were divided into ten project groups, with each group examining a different operational activity related to data that may support sustainability reporting. The topics included water consumption, gas consumption, building electricity usage, digital infrastructure energy and data usage, waste generation, operational vehicle fuel consumption, generator fuel consumption, logistics and goods delivery, employee transportation, and air conditioning energy consumption. For each topic, the students identified the relevant activities, risks, internal controls, business-process flows, supporting documents, and reports.