Implementation Of Green Accounting Research Articles

Moderating Role of Profitability in The Association Between Green Accounting and Firm Value

Environmental pollution often occurs in various parts of the world, including Indonesia. Indonesia, with abundant natural resources, raises new environmental issues. Companies in the mining and coal sector cause significant environmental damage in Indonesia. Not infrequently, these companies are less aware of the importance of preserving the environment. Most companies only think about profit without paying attention to environmental sustainability. This study aims to analyze and determine the effect of green accounting implementation on firm value and profitability on moderating the interaction between green accounting and firm value. This study uses data from 14 companies engaged in mining and coal for 2020-2022 on the Indonesia Stock Exchange (IDX) website and the Proper Value Index issued by the Decree of the Ministry of Environment with a sample of 42 sample data. The test was conducted using panel data multiple linear regression analysis. This study concludes that green accounting affect firm value. Profitability has not been able to model the interaction between green accounting and firm value. This study is expected to add to the literature on financial accounting, sustainability accounting, and green accounting, especially regarding firm value and investor reaction. This research is also expected to provide attention to companies in Indonesia to improve their green sustainability. There is a need to increase the role of the government in overseeing the implementation of green accounting in companies to ensure the sustainability of the Indonesian environment.

Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z

This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z.

The Impact of Green Accounting and Integrated Reporting on Financial and Market Performance

The purpose of this study is to examine the impact of green accounting and integrated reporting on financial performance and market performance in basic materials and energy sector companies listed on the Indonesia Stock Exchange (IDX) and also determine whether these two policies can support the realization of the 2030 Sustainable Development Goals (SDG), specifically the 8th and 13th SDG goals. The final sample of this study used 74 samples with the observation period 2020-2022. Using the regression test tool, this study found that the implementation of green accounting and integrated reporting can be recognized as a strategic policy for basic materials and energy companies in Indonesia. By integrating environmental and sustainability considerations into their accounting practices and reporting frameworks, companies can improve their financial performance, market performance, and participate in realizing the 2030 SDG Goals.

University Social Responsibilities-Based Green Accounting: Implementation of Green Universities

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.

The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility

The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value < 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value < 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure.

Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

Carbon accounting and Green House Gas Accounting (GHG): the implementation of green accounting and Corporate Social Responsibility (CSR) in Indonesia

The Impact of Green Accounting Implementation and Environmental Performance on Corporate Financial Performance

This study aims to identify and analyze the impact of green accounting implementation and environmental performance on corporate financial performance. The population of this study is manufacturing companies in the basic industry and chemical sectors that will be listed on the Indonesia Stock Exchange in 2021-2022. The sample was selected using a purposive sampling method with three criteria, resulting in 15 companies worth observing. This study uses multiple regression analysis using the SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER evaluation values, and financial performance variables are measured using ROA. Based on the analysis results, it is shown that green accounting and environmental performance variables do not affect the financial performance of companies.

The Role of Culture in Behavioral Aspects of Green Accounting to Promote Renewable Energy Business

The cultural element has had a significant impact on implementation of green accounting and the growth of the green business movement. Businesses need to be aware of how culture affects them and should get ready for the difficulties these cultural components will encounter. This is due to the diverse cultures found in each location and nation. Therefore, culture is one of the aspects that will impact behavior and the sustainability of the firm when running a business and applying green accounting in business. The research method used is descriptive qualitative method with literature review research that emphasizes in depth understanding of the content of behavioral aspects in green accounting implementation. Qualitative research method explores data using observation methods and library research, this research involves looking through books, documents, scientific publications, research journals, and other materials connected to the research title. The study is aim to find the role of culture affect behavior aspects in order to implement of green accounting to boost renewable energy business in Indonesia. Technology and investment are not only two factors contributing to the slow growth of renewable energy; human behavior that affected by social culture should also be considered in order to shift behaviors to promote activities.

Challenges in green accounting: Sustainable development for companies listed on the Vietnam stock exchange

This research investigates the influence of various determinants on the adoption of green accounting (GA) practices and examines how these practices affect the performance of 283 enterprises listed on the Vietnam Stock Exchange. Despite mandatory environmental regulations set by the government, a limited number of businesses integrate GA into their sustainable development strategies. Employing a mixed-methods approach, this study combines qualitative and quantitative research methodologies, utilizing a multivariable linear regression model for the analysis of primary data through SPSS and AMOS software. The findings reveal that factors such as the potential for business expansion, state regulatory bodies, and corporate attributes positively influence the implementation of GA. Additionally, the research demonstrates the beneficial impact of GA on the operational efficiency of enterprises. Drawing from these findings, the study proposes strategic recommendations and solutions for listed companies and relevant stakeholders in Vietnam. These strategies aim to enhance corporate prestige and positioning, thereby contributing to the sustainable development of the national economy.

Penerapan Green Accounting untuk Pengelolaan Limbah pada Peternakan Sinatria Farm Yogyakarta Periode 2023

The research aims to determine the application and suitability of the disclosure and presentation of Green Accounting financial reports on the Sinatria Farm Yogyakarta farm with PSAK No.1. The type of field research research with the method used is qualitative, namely research that does not use numbers or statistical calculations, but provides descriptive results for the research. The research location was at Sinatria Farm, which is located in Sleman Regency, Yogyakarta Special Region, with two resource persons, namely employees who were directly related to the variables studied. Data collection uses primary data from observations and interviews with respondents based on research problems, as well as secondary data in the form of general data and livestock financial records. The data analysis method uses 3 stages of qualitative data analysis according to Miles and Huberman, namely data reduction, data presentation, and drawing conclusions. The results of the research state that the implementation of Green Accounting carried out by Sinatria Farm Yogyakarta has been carried out well in its waste management, the disclosure and presentation of Green Accounting financial reports at Sinatria Farm Yogyakarta is not in accordance with PSAK No.1, but still uses financial reporting notes according to the needs of the farm using language that is easy for the livestock to understand. In this regard, steps that must be taken are to look for other innovations related to contributions to the environment, and start determining environmental costs in Green Accounting, which records financial reporting in accordance with PSAK No.1.

Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility


 
 
 
 
 
 
 This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector.
 Highlight:
 
 
 The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector.
 
 
 Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices.
 
 
 The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry.
 
 
 Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
 
 
 
 
 
 

THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA

In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
 
 

PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance. 
 

Implementation of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity

The application of the Green Accounting method is a discourse that is influenced and influences the environment. Accounting itself grows and develops along with the development of society. Environmental problems are not only a problem for regulators and the government as executors but also for economic actors to create an environmentally friendly mindset and attitude. One example is that many business owners still have a place of business but do not think about the impact of the generated business waste. This study aims to find out, analyze and provide conclusions about whether the waste of Batik Houses in the Kembangan area of ​​West Jakarta has a waste disposal mechanism. The costs incurred in waste treatment, find out the efforts of Batik Houses in dealing with environmental pollution and analyze the effectiveness and efficiency of Batik Houses in treating their waste if reviewed from an accounting perspective. Based on the results of the research, the waste of Batik Houses in the Kembangan area of ​​West Jakarta is still not efficient in managing the waste it produces because the managed waste treatment still has a negative impact on the surrounding community in terms of accounting for the efforts made by Batik Houses are still not effective in handling the results from the pollution of the waste they produce, this is proven by the absence of a clear financing analysis regarding the management of batik house waste so that it is not yet feasible in waste treatment.

Green Accounting Implementation on the Improvement of Company Financial Performance

Companies can minimize environmental problems by implementing green accounting. In addition, green accounting can also encourage company cost efficiency. This study aims to evaluate the implementation of Green Accounting on company financial performance. Manufacturing companies as a sector were chosen in this study because they are closely related to environmental issues. The sample was selected purposively from manufacturing companies and listed on the Indonesia Stock Exchange for the 2018-2020 period. The results of the study show that environmental performance has a positive influence on return on assets, environmental activity and environmental disclosure, which are indicators in green accounting that show an influence on a company's financial performance.

Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila

The purpose of this study was to determine the level of understanding and concern of Micro, Small and Medium Enterprises in the gate Garment ethical paper relating to the application of green accounting in its business. Green Accounting is the development of accounting information, which has its own role through voluntary reporting in the company's financial statements related to environmental costs. Observation,interview and documentation techniques were used to collect research data. Data analysis in this qualitative descriptive research using Miles and Huberman data analysis model in (Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D., 2017) specifically reduces data, presents data, then makes conclusions. The results of this study indicate that two out of three Micro, small and medium Garment business actors in Gerbang Kertasusila understand and understand about good care in maintaining the work environment as a form of green accounting. Although for details about the expenditure of business costs garment and the environment they have not telesuri in detail but they realize that the environmental cost is a responsibility that is loaded on the financial statements of their businesses that do not include details, but they recognize that the environmental cost is the responsibility of reporting on their business finance research.

Reporting and Implementation Of Green Accounting By The Indian Companies

Reporting and Implementation Of Green Accounting By The Indian Companies

The The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange

This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.

TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.