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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
I. B. Ketut Bhayangkara
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Economics, Econometrics & Finance

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Analisis Implementasi Akuntansi Keberlanjutan dan Dampaknya terhadap Sektor Perbankan: Studi Kasus pada Bank Mandiri Alvino Oktavierdinand Sodikin; I. B. Ketut Bhayangkara
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8882

Abstract

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.
Co-Authors Alvino Oktavierdinand Sodikin