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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) JUTRIANCE
Richard Andrew
Universitas Katolik Darma Cendika Surabaya
Economics, Econometrics & Finance Social Sciences

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EVALUASI INISIATIF BLUE DIGITAL PERUSAHAAN KELAUTAN DAN PERIKANAN DI INDONESIA Richard Andrew; Yosef Pranata
Jurnal Trial Balance Vol. 4 No. 1 (2026)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v4i1.187

Abstract

This paper examined the role of Blue Accounting digital as an innovative mechanism to simultaneously address poverty alleviation and environmental sustainability. The study applied a conceptual research approach supported by content analysis of sustainability disclosure practices in the marine and fisheries sector in Indonesia. The analysis focused on dimensions such as community involvement, resource efficiency, emission reduction, biodiversity protection, and economic inclusion. The results showed that companies implementing comprehensive Blue Accounting practices, particularly in line with sustainability reporting standards, demonstrated higher transparency, stronger environmental stewardship, and better integration with local community livelihoods. In particular, Blue Accounting contributed to poverty alleviation by strengthening partnerships with small-scale fishers and ensuring fair access to supply chains, while also contributing to environmental sustainability through improved monitoring of emissions, biodiversity, and ecosystem conservation. The findings emphasized that Blue Accounting could serve as a strategic innovation that aligns with the Sustainable Development Goals. This study contributed to the development of sustainability accounting frameworks and offered practical implications for policymakers, corporations, and civil society to integrate environmental accountability with social inclusion for resilient blue economies
TRANSFORMATION OF GREEN UNIVERSITIES IN INDONESIA: THE ROLE OF TRANSFORMATION LEADERSHIP STYLE INNOVATION AND GREEN MANAGEMENT ACCOUNTING IN ACHIEVING SUSTAINABILITY PERFOMANCE Richard Andrew; Lusy Lusy; Yosef Pranata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18703

Abstract

In the era of smart society 5.0, universities are required not only to excel academically, but also to be able to demonstrate sustainability performance that includes economic, social, and environmental aspects. Catholic University as an institution based on values and spirituality has a strategic role in addressing global sustainability challenges. The urgency of this research lies in the need for a deeper understanding for the entire academic community on how the application of transformational leadership style and Green management accounting can encourage the achievement of sustainability performance in the environment of universities in Indonesia, the level of application and understanding is still diverse in the achievement of sustainability performance. The object of research is all universities in Surabaya and Jakarta, because they are the two largest cities in Indonesia and become the mecca of tridarma of higher education throughout Indonesia. The main purpose of this study was to analyze and examine the influence of transformational leadership style and Green management accounting on the sustainability performance of universities in Indonesia. Specific objectives, this study wants to uncover the strategic role of green Management Accounting in maintaining the sustainability of institutions in the midst of technological developments and global environmental demands. The study used a quantitative approach with survey methods. The Data was collected through a Likert scale 1-5 questionnaire distributed via google form to the academic community of selected universities in Jakarta and Surabaya. Sampling technique using purposive sampling. Data analysis was conducted to test the relationship between variables and draw empirical conclusions.
Co-Authors Dian Purnamasari Lusy Lusy Winda Septina Yosef Pranata