Implikasi Kemitraan Strategis Indonesia–BRICS terhadap Diversifikasi Risiko Mata Uang, Efisiensi Rantai Pasok, dan Praktik Akuntansi Manajemen
DOI:
https://doi.org/10.55606/jebaku.v6i2.7077Keywords:
BRICS, Currency Risk , Dedollarization, Strategic Management Accounting, Supply Chain EfficiencyAbstract
Indonesia’s strategic partnership with BRICS introduces a new paradigm in corporate risk management and operational efficiency. This study aims to dissect how such economic integration influences currency risk diversification, supply chain efficiency, and the transformation of management accounting practices at the firm level. Utilizing a Systematic Literature Review (SLR) method, this research synthesizes contemporary literature to map the impact of macroeconomic shifts on micro-level corporate strategies. The findings indicate that collaboration with the BRICS facilitates Local Currency Settlement (LCS) schemes, significantly reducing absolute dependence on the US Dollar and mitigating exchange rate volatility as a transaction cost burden. Operationally, this partnership bolsters supply chain resilience through supplier diversification and the integration of digital technologies in cross-border logistics. These external dynamics compel firms to adopt Strategic Management Accounting (SMA) to align cost structures with increasingly complex global uncertainties. This study concludes that Indonesia’s involvement in BRICS serves as a catalyst for companies to develop more adaptive, efficient, and strategic management systems in responding to the dynamics of global trade.
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