Perpustakaan Digital ITB

Enterprise Resource Planning (ERP) systems have turned out to be not just business operational tool but also strategic platforms where sustainability levels of business functions are aligned. Budget tagging is a new method of cost classification that allows an organization to distinguish and monitor expenses and report them according to certain sustainability goals. Although literature on the topic of ERP and sustainability accounting is increasing, there are still significant gaps in research concerning the effectiveness of implementing it in the situations of emerging economies, especially to the state-owned businesses with dual commercial and developmental responsibilities. The study explores the deployment of Sustainability Budget Tagging (SBT) in the ERP system at PT Pertamina to solve the acute problems related to the management of sustainability spending and reporting. Pertamina is at the moment using manual data mining that takes around 120 person-hours every year to prepare sustainability reports that poses data quality pressure, restricted real-time view, and auditing problems. The current MySAP ECC 6.0 platform does not have systematic mechanisms to identify and centralize the cost of sustainability-related operations, and growing regulatory demands, especially new Indonesian Sustainability Disclosure Standards to come into effect in January 2027, already put a premium on underlying system upgrades. The research design is holistic single case study design, with embedded before-after comparison, which incorporates several methods of data collection, at four different stages of implementation, including pre-implementation baseline assessment, design and development, deployment and post-implementation evaluation. Data collection will include semi-structured interviews with 15-20 stakeholders in organizational functions, document analysis of financial and sustainability reporting, archival documents such as SAP usage log and transaction data, and tangible items such as system screenshots and display visualizations in the dashboard. The study relies on the sustainability theory (5P framework and stakeholder theory), the Environmental Management Accounting, the ResourceBased View, and technology adoption theory The research has added to the growing body of research on Sustainable ERP deployment in state-owned businesses with evidence-based research on the effectiveness and implementation difficulties, the influence of regulations, ERP module performance, and decision support potentials. The research findings contribute to academic and practical implementation plans of sustainability accounting systems in the emerging economy settings.