On Thursday, October 9, 2025, the Faculty of Economics and Business, Universitas Trisakti, held an Open Doctoral Promotion Examination in Economics (Accounting Concentration) at Campus A, Hendriawan Sie Building (S), 8th Floor.

During the session, Dr. Efendi Susana, S.E., Ak., M.Acc., CA., CPA., CPA (Aust.), CMA. was officially conferred the Doctoral Degree with the distinction of “Very Satisfactory”, becoming the 188th graduate of the Doctoral Program in Economics (Accounting Concentration) at the Faculty of Economics and Business, Universitas Trisakti.

His dissertation, entitled “The Influence of Sustainable Management Control System, Sustainable Leadership, and Sustainable Management Accounting System on Sustainable Business Performance: The Moderating Role of Strategic Agility,” examines how sustainable management control systems, sustainable leadership, and sustainable management accounting systems affect sustainable business performance, with strategic agility serving as a moderating variable.

The examination was chaired by Prof. Dr. Yolanda Masnita Siagian, M.M., CIRR., CMA., CPMA (Asia) as Chairperson, assisted by Prof. Dr. Etty Murwaningsari, Ak., M.M., CA. as Promoter, and Dr. Sekar Mayangsari, Ak., C.A., M.Si., CMA. as Co-Promoter. The Board of Examiners consisted of Prof. Dr. Titik Aryati, Ak., M.Si., CA; Dr. Murtanto, M.Si., Ak., CA., CPIA., CCFA; Dr. Regina Jansen Arsjah, M.Si., Ak., CA; and Prof. Ir. Roy H. M. Sembel, MBA., Ph.D., CSA., CIB.

The novelty of this research lies in the development of a comprehensive Sustainable Management Control System (SMCS) model that integrates two newly conceptualized dimensions—eco-performance measurement and eco-budgeting—adapted from Simons’ Levers of Control Framework and the sustainability standards ISO 14001 and ISO 50001. This framework broadens the traditional scope of management control into a forward-looking system that emphasizes environmental responsibility and resource efficiency, making it especially relevant for organizations committed to sustainability and green innovation.

The empirical findings demonstrate that both sustainable leadership and sustainable management accounting systems have a significant positive effect on sustainable business performance, while strategic agility strengthens the influence of the sustainable management control system on organizational outcomes. These insights highlight that sustainability-oriented leadership and management accounting practices are essential drivers of resilient, adaptive, and environmentally responsible business performance.

With this academic achievement, Dr. Efendi Susana is expected to make a valuable contribution to the advancement of sustainability-driven management control and accounting practices in the corporate sector, while inspiring professionals and scholars to integrate sustainability management accounting principles into strategic decision-making and corporate policy frameworks.