Main Article Content

Abstract

Indonesia faces major challenges in its transition to sustainable energy. The current pricing of electricity does not fully reflect the environmental, social, and economic impacts associated with fossil-based energy production. As Indonesia pushes toward its 2060 Net Zero Emissions target, there is an urgent need to apply True Cost Accounting (TCA) to energy projects. This study investigates how big data, artificial intelligence (AI), and blockchain technologies can support TCA calculations, making hidden costs visible and improving decision-making. Using a qualitative interpretive approach, we explore the potential of IT tools to reduce the complexity, improve the accuracy, and enhance the timeliness of cost estimations across Indonesia's diverse energy landscape. Findings suggest that advanced digital infrastructure could significantly ease the burden of TCA application, but challenges related to data sharing, standardization, and implementation remain. This research highlights the crucial role of interdisciplinary collaboration between technical and accounting fields to enable a more sustainable energy future for Indonesia.

Article Details