Adi Nugraha, Yohanes
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Development Of A Cloud-Based Green Accounting Information System For Village Forest Management Institutions, A Case Study Of The Bentang Kalimantan Tangguh Non-Governmental Organization Perdhiansyah; Kusmana, Endang; Adi Nugraha, Yohanes
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1074

Abstract

Developing a cloud-based green accounting information system is important for sustainable forest management as it can improve efficiency, transparency, and data accuracy. The purpose of this research is to design and implement an effective cloud-based green accounting system to enhance the transparency, accountability, and efficiency of fund management within Village Forest Management Institutions (LPHD). This study employs a mixed-methods approach, combining action research and qualitative descriptive methods, conducted through stages of preparation, SAKCLOUD application design, testing and implementation, and results analysis. Targeted outputs include copyright for the SAKCLOUD application and publication in an accredited national journal, with a Technology Readiness Level (TKT) of 4-6. Practically, this research will empower local communities, provide implementation recommendations, and bridge the gap between theory and practice in green accounting. The implementation of this system is expected to contribute significantly to more sustainable, transparent, and accountable village forest management in Kalimantan, and can be replicated in other areas with similar contexts.