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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia ILMU KELAUTAN: Indonesian Journal of Marine Sciences Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology Jurnal Pengolahan dan Bioteknologi Hasil Perikanan Journal of Marine Research Jurnal Kelautan Tropis Jurnal Ilmu Pangan dan Hasil Pertanian Squalen Bulletin of Marine and Fisheries Postharvest and Biotechnology Jurnal Perikanan Universitas Gadjah Mada Jurnal Kelautan dan Perikanan Terapan (JKPT) Jurnal Pascapanen dan Bioteknologi Kelautan dan Perikanan Journal of Aquaculture and Fish Health Jurnal Mutu Pangan : Indonesian Journal of Food Quality Jurnal Ilmu dan Teknologi Perikanan Depik Jurnal Ilmu-Ilmu Perairan, Pesisir dan Perikanan Jurnal Pengabdian Nasional (JPN) Indonesia Depik Jurnal Ilmu-Ilmu Perairan, Pesisir, dan Perikanan Economic Education Analysis Journal Dinamika Pendidikan
Eko Nurcahya Dewi
Program Studi Teknologi Hasil Perikanan, Jurusan Perikanan, Fakultas Perikanan dan Ilmu Kelautan, Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Dinamika Pendidikan

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Development of Environmental Accounting Education through the Implementation of SAK EP-Based Green Accounting Baswara, Satsya Yoga; Amaliyah, Dhifah; Dewi, Eko Nurcahya; Niam, Sufa'ah Hurumun; Nuryanti, Afifah Fitri
Dinamika Pendidikan Vol. 20 No. 2 (2025)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i2.34111

Abstract

This study examines how the implementation of SAK EP-based Green Accounting at BUMDes Istambul Karya contributes to the advancement of environmental accounting education and sustainable village development. Using a descriptive qualitative design and a case study approach, data were obtained through interviews, observations, and document analysis. The findings reveal that although the application of Green Accounting in BUMDes’ financial reporting is not yet fully optimized or standardized in accordance with SAK EP, it provides rich learning opportunities for understanding the integration of environmental costs and ecological responsibilities into accounting practices. Programs such as reforestation, waste management, and ecology-oriented infrastructure enhance environmental carrying capacity, illustrating practical cases for environmental accounting studies. Stakeholder engagement through Pentahelix collaboration—government, business actors, communities, academics, and the media—further supports the educational value of this initiative. Overall, the case demonstrates how community-based financial management can serve as a living laboratory for environmental accounting education.
Co-Authors - Sumardianto Agung Pratomo Agus Trianto Agustin, Dhita Widya Dyah Ahmad Fajar Ahmad Zakki Zulkarnain, Ahmad Zakki Ali, Noor Faqih Udin Amaliyah, Dhifah Andini, Lucky Anggraeni, Novia Antonius Budi Susanto apri dwi anggo Arifin Heraedi Arnyta Restu Pratiwi, Arnyta Restu Bani Chandra Mahardika Baswara, Satsya Yoga Bidari Mara Dewi Bobby Septian Sipayung, Bobby Septian Candra Tama S.A. Darmawan Darmawan Delianis Pringgenies Diana Nur Afifah, Diana Nur Diana Rachmawati Dolorosa, Roger G. Eko Susanto Fahmi, Ahmad Suheli Fathurrohman, Muhammad Dwilian Hafni Rahmawati Hapsoro, Mahadika Tjiptaning Himam, M. Iqbal Ima Wijayanti Irma Sundari Johannes Hutabarat Laras Rianingsih Ma'ruf, Widodo Farid Marfuah, Isnaini Matanjun, Patricia Mega Kharisma, Mega Mulyandari, Nunik Mulyani, Dian Rakhmawati N. Nazaruddin Nadia Bella Falistin, Nadia Bella Napitupulu, Romauli Juliana Niam, Sufa'ah Hurumun Niam, Sufa’ah Hurumun Ni’am, Sufa’Ah Hurumun Nugroho, Happy Is Nur Mulia Megawati Nurasih, Nok Ayu Nuryanti, Afifah Fitri Patricia, Angelina Sherly Nur Pramitha Nurma Deviyanti, Pramitha Nurma Purnamayati, Lukita Putra, Hakan Furqon Sukmana Putri Wening Ratrinia Putut Har Riyadi Ratieh Widhiastuti Ratna Ibrahim Rejeki, Sri Untari Puji Retno Ayu Kurniasih Romadhon Romadhon Rosiska Lutfiyanti RR. Ella Evrita Hestiandari Saefullah, Muhamad Rekhan Saputro, Benediktus Wahyu Sari, Berliana Luckyta Setyo Adi Nugroho sigit winarno Sri Rejeki Stevy Imelda Murniati Wodi Suita, Reka Vemberiana Sumardianto - Syahputra, Jasnur Tandiyo Rahayu Titik Susilowati Tri Winarni Agustini Tsaniya, Aulia Rahmawati Ulfah Amalia Utari, Kurnia Suci Tri Widodo Farid Ma’ruf Windarto, Seto Wulansari, Devi Y.S. Darmanto YS Darmanto Yuliani Yuliani Yulisa Meiriza, Yulisa Yuniar, Aldila Wulan Zulfitriani Zulfitriani