Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR)
Zakaria Ahmed
Universitas Islam Negeri Sumatera Utara
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective Zakaria Ahmed; Yenni Samri Juliati Nasution; Nurlaila
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2772

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.
Co-Authors Nurlaila Yenni Samri Juliati Nasution