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All Journal Journal of Management and Innovation Entrepreneurship (JMIE) Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan
Novrian Cahyo Nugroho
Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS REGULASI PENERAPAN GREEN ACCOUNTING DI INDONESIA : STUDI ATAS PSAK DAN KEBIJAKAN OJK UNTUK KEUANGAN BERKELANJUTAN Salsa Nabila; Talika Khairunisa; Fahaila Aryani; Novrian Cahyo Nugroho
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 2 (2026): January
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i2.3382

Abstract

Penelitian ini bertujuan untuk menganalisis peran regulasi Pernyataan Standar Akuntansi Keuangan (PSAK) dalam mengatur penerapan Green Accounting pada laporan keuangan perusahaan di Indonesia, menilai kontribusi Green Accounting dalam mendukung keuangan berkelanjutan, serta mengkaji bagaimana kebijakan Otoritas Jasa Keuangan (OJK) mengintegrasikan prinsip Green Accounting dalam mendorong praktik keuangan berkelanjutan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan menelaah artikel ilmiah nasional terindeks dan tidak terindeks yang relevan dengan topik Green Accounting, PSAK, dan kebijakan OJK pada periode 2020–2025, yang diperoleh melalui basis data akademik terpercaya. Hasil penelitian menunjukkan bahwa PSAK, khususnya PSAK 32, PSAK 33, PSAK 57, PSAK 69, dan PSAK 16, berperan penting dalam mendukung pengakuan, pengukuran, dan pengungkapan aspek lingkungan dalam laporan keuangan perusahaan. Selain itu, penerapan Green Accounting berpotensi mendukung pencapaian keuangan berkelanjutan melalui peningkatan efisiensi biaya, transparansi, dan reputasi perusahaan, meskipun dampaknya belum selalu signifikan terhadap nilai perusahaan. Kebijakan OJK melalui POJK Nomor 51 Tahun 2017 dan SEOJK Nomor 16 Tahun 2021 memperkuat integrasi prinsip Green Accounting dengan mewajibkan penyusunan laporan keberlanjutan dan pengungkapan aspek ESG. Simpulan penelitian ini menunjukkan bahwa regulasi PSAK dan kebijakan OJK telah membentuk kerangka pendukung penerapan Green Accounting di Indonesia, namun efektivitasnya sangat bergantung pada pemahaman manajemen, konsistensi implementasi, serta integrasi strategi keberlanjutan dalam operasional perusahaan.  
Edukasi Gemar Menabung untuk Meningkatkan Literasi Keuangan Sejak Dini pada Siswa SD Patria Dharma 2026 Alda Lorenza; Adib Luthi Fadhilah Syarthony; Novrian Cahyo Nugroho; Fitriah Fitriah
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 3 No. 3 (2026): September: Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kese
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v3i3.3639

Abstract

Introducing financial literacy at an early age is important to help students develop responsible and wise financial management habits. This community service activity aimed to improve the financial literacy of elementary school students through education on the importance of saving from an early age. The activity was conducted at SD Patria Dharma, Sumur Meleleh Village, Bengkulu, targeting second-grade students. The activity employed a conventional method consisting of three stages: planning, implementation, and evaluation. The educational materials included the concept and benefits of saving, ways to allocate money regularly, setting savings goals, distinguishing between needs and wants, and understanding the consequences of wasteful spending. The materials were delivered through presentations, simple calculation examples, question-and-answer sessions, and hands-on activities adapted to the characteristics of elementary school students. Evaluation was conducted through questions and practical activities to assess students’ understanding before and after the educational session. The results indicated that students demonstrated improved understanding of the importance of saving, regular money allocation, and prioritizing needs. The activity also encouraged students to develop disciplined, frugal, and responsible financial behaviors in their daily lives.
Co-Authors Adib Luthi Fadhilah Syarthony Alda Lorenza Fahaila Aryani Fitriah Fitriah Salsa Nabila Talika Khairunisa