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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Pada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Pengabdian dan Inovasi Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Jurnal Manajemen dan Ekonomi Terapan
Baiq Dinda Puspita Ayu
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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Accounting Students' Perception of Green Accounting: Implications on Financial Performance and Corporate Sustainability Muliani; Baiq Dinda Puspita Ayu; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p75-83

Abstract

This study aims to explore the perception of accounting students toward green accounting and its implications for financial performance and corporate sustainability. The method used is a qualitative method with a phenomenological approach to understanding student perceptions in depth as 60 students in the accounting program semester 4 in Bumigora University. The data collection technique was carried out through in-depth interviews with students of the accounting study program. The instrument used is a semi-structured interview guide that allows for further exploration flexibility. The study results show that accounting students have a progressive view of green accounting, corporate sustainability issues, respecting corporate social responsibility and environmental impact. These findings emphasize the importance for companies to implement green accounting and pay attention to the environmental impact of the company's operational activities so as not to damage the environment which will have a positive impact on the company's sustainability and financial performance in the long term.
Co-Authors Ambang Lestari, Ayu Ana Rahmatyar Aryani , R . Ayu Ida Aryani, Ayu Ida ARYANI, R AYU IDA Aulia , Dea Umul Baiq Nadia Nirwana Candra, Wahyu Lestari Dedent Eka Bimmaharyanto S. Defel Septian Devi Yulianti Fitri Apriliany, Fitri Fitriana, Laili Ika Ajiani Ika Putri Fitri Ajiani Ika Putri Fitri Ajiani Kresnapati, I Nyoman Bagus Aji Lestari, Ayu Ambang M. Chothibul Umam Assa’ady Muhammad Haris Nasri Muhammad Haris Nasri Muliani Muliani Muliani Muliani, Muliani Nadila, Halimatun Ni Ketut Sriwinarti Nukman R. Ayu Ida Aryani Recta Olivia Umboro Rina Komala Rina Komala Rini Adriani Auliana Rizqa Inayati Siti Soraya Vebiana, Ildha Ayu Putri Widani Darma Isasih Widia Febriana, Widia