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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Jurnal Bina Akuntansi Jurnal Buana Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Trisakti Journal Indonesia Law and Policy Review (JILPR) JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Jurnal Informatika Ekonomi Bisnis Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
KHOMSIYAH
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Inovasi Akuntansi

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Potensi Penerapan Green Accounting Masa Depan melalui Perspektif Paradigma Positivisme Syarifuddin, Muhammad; Khomsiyah
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8565

Abstract

Green accounting has become a major concern in contemporary accounting literature to integrate information related to environmental and social externalities into organizational reporting systems. This article aims to analyze the potential and challenges of implementing green accounting in the future through the lens of the positivism paradigm. Through a literature review, this paper discusses the concept of the Khun paradigm and Auguste Comte's positivism to provide a philosophical basis for the development of green accounting. In addition, based on the empirical study of the article, findings related to the current implementation of green accounting, the challenges and obstacles faced, as well as potential strategies to ensure successful implementation in the future are also discussed. The results of the literature review show the need for consistent standardization by regulators to encourage widespread adoption of green accounting. Apart from that, the use of digital technology and collaboration between various stakeholders is the key to the successful implementation of green accounting in the future in achieving sustainable development goals.
Co-Authors Adriano Andira, Aurora Rizky Arofah, Siti Nur Cesar, Devry Dinda Ayu Febrina Eka Pratiwi, Annisa Emelia Sari Esteti Handayani Hia Fachri Pasha Gultom, Rosenzel Hanania Gumilar sukmawan Hartini Hayumurti, Sasi Kirana Herlina Lusmeida J. Arsjah, Regina Lestari, Ade Dwi Mega Juwita Saragih Simarmata Mellennia, Dewi Ayu Mohammad Zamroni Muhammad Syarifuddin Nadira Khairiyah Nurjanah, Yayang Pebryanti, Yeni Pinuji, Baskoro Suryo Pranata, Aditya Nurkharisma Qonita, Ariina Rafifah, Jihan Ratnaningsih Ruhiyat Richy Wijaya Rumagit, Valencia Zeheskia Saiman, Venni Nataliani Saiman, Vinna Nataliani Setiyo, Bagas Aji Sufyenisa, Rosdinillah Suwardi, Divia Sari Tabita Safa Callula Pangestu Tasya, Tasya Adinda Rahmawati Pasau Turridwanullah, Fazwah Winnie Septiani Zakiyyah, Noviyanti