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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Fokus Ekonomi Jurnal ULTIMA Accounting Jurnal STIE Semarang (Edisi Elektronik) Asia Pacific Fraud Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan International Journal of Economics, Business and Accounting Research (IJEBAR) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) JRABA
Totok Dewayanto
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

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Implementasi Akuntansi untuk Mengukur Dampak Lingkungan dalam Pelaporan Keberlanjutan Marsono; Dewayanto, Totok
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1351-1358

Abstract

This study explores the implementation of accounting practices in measuring and reporting environmental impacts within sustainability reporting frameworks. Using a qualitative approach through comprehensive literature review and library research methodology, this research analyzes the current practices, challenges, and effectiveness of environmental accounting in corporate sustainability reporting. The study examines data from academic publications, scientific journals, and relevant research papers to understand how organizations integrate environmental costs and impacts into their accounting systems. The findings reveal that companies implementing established sustainability accounting frameworks demonstrate a 25% improvement in environmental performance and a 30% increase in transparency. The research also identifies several key challenges, including the lack of standardized reporting guidelines and insufficient integration of environmental costs into financial decision-making processes. Furthermore, the study highlights that firms with higher environmental performance, larger size, and lower debt ratios show improved productivity in their sustainability reporting practices. The implementation of environmental accounting not only enhances corporate accountability but also contributes to better decision-making processes and environmental stewardship. This research contributes to the existing literature by providing insights into effective environmental impact measurement methodologies and suggesting practical approaches for improving sustainability reporting practices.
Co-Authors Adrian, Fariz Hudi Caseba, Farah Labibah Dewi, Finecia Shinta Dwi Ratmono Fahrezi, Moh. Nanda Putra Firawan, Panji Aldy Firdaus, Faiq Fadhil Hanin, Ghalizha Failazufah Hastuti, Indhi Herlina Herlina Hidayat, Kira Ninda Sarasati Indah, Indah Dwi Novianti Irmadhani, Aldina Syifa Nur Malik, Muhammad Fahad Marsono Nadia Husnaningtyas Nugraha, Agung Setya Nur Cahyonowati Prasetyo, Sindu Putra, Idam Manik Setia Rahadiansyah, Arief Raharjo, Hana Jovita Sari Indra Pratama Silaen, Raymonth Pieter Syahronny, Muhammad Ray Tarissa, Berliana Via