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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen dan Ekonomi Kreatif Journal of Management and Social Sciences Jurnal Nirta: Studi Inovasi Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Titiek Rachmawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Penerapan Akuntansi Keberlanjutan Berbasis ESG dalam Pengidentifikasian Tanggung Jawab Lingkungan pada Dinas Pekerjaan Umum Bina Marga Kota Surabaya Elisabeth Lauboling; Marlinda Ina; Sirilia S.J Ruben; Titiek Rachmawati
Jurnal Manajemen dan Ekonomi Kreatif Vol. 4 No. 2 (2026): April: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v4i2.698

Abstract

The implementation of Environmental, Social, and Governance (ESG)-based sustainability accounting is gaining increasing attention in the public sector as an effort to strengthen transparency and accountability, particularly in environmental management. This study aims to examine how ESG-based sustainability accounting is applied in identifying environmental responsibilities at the Surabaya City Public Works and Highways Agency. The research used a qualitative approach, with data collection methods including interviews, observations, and documentation studies.  The research findings indicate that the application of ESG principles in financial management and operational activities is still in its early stages of development, particularly in environmental reporting. Efforts to identify environmental responsibilities have been implemented through various sustainable development programs, but they have not been optimally integrated into the existing accounting system. Several obstacles encountered include limited technical regulations, a lack of competent human resources, and the absence of uniform reporting standards. Therefore, strengthening policies and developing an ESG-based accounting system is necessary to enhance environmental accountability and support sustainable infrastructure development in Surabaya.
Analisis Praktik Akuntansi Keberlanjutan pada UMKM Jasa Barbershop: Studi Kasus Kualitatif Mendalam dengan Pendekatan Environmental, Social, dan Governance di Arif Barbershop Jombang Banafsyah Imanda Safa; Vidinia Nuansa Citra; Nicho Candra Hariyanto Putra; Titiek Rachmawati
Jurnal of Management and Social Sciences Vol. 4 No. 2 (2026): April : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i2.835

Abstract

Penelitian ini menganalisis praktik akuntansi keberlanjutan pada Arif Barbershop, sebuah usaha mikro, kecil, dan menengah (UMKM) di Jombang, Jawa Timur, Indonesia. Dengan menggunakan pendekatan studi kasus kualitatif, penelitian ini mengeksplorasi bagaimana barbershop menerapkan prinsip Environmental, Social, dan Governance (ESG) dalam operasional sehari-hari. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha dan dianalisis menggunakan analisis tematik. Temuan menunjukkan bahwa Arif Barbershop telah menerapkan praktik lingkungan dasar seperti pengelolaan limbah rambut melalui kantong plastik ke tempat pembuangan sampah, serta efisiensi energi dengan mematikan peralatan listrik setelah jam operasional. Dari aspek sosial, barbershop menjaga kepuasan pelanggan melalui konsistensi kualitas layanan dan sistem bagi hasil (60:40) kepada karyawan. Praktik tata kelola, meskipun bersifat informal, mencakup pencatatan keuangan sederhana menggunakan buku biasa. Namun demikian, barbershop belum memiliki izin usaha formal dan belum menerapkan kerangka akuntansi keberlanjutan yang terstandar. Penelitian ini menyoroti bahwa UMKM dapat mempraktikkan akuntansi keberlanjutan secara intuitif, dan menyarankan perlunya program pelatihan serta alat pelaporan yang disederhanakan.
Co-Authors Banafsyah Imanda Safa Dicky Satria Ananta Haqq Elisabeth Lauboling ELMA CAHYANING RATU Hanna Nelin Solossa Hilda Nabighoh Hafsha Indrian Arsya Nandito Laelatus Sholikhah Lisa Febriyanti Maharani Adi Pamasa Marcell Willard Susanto Maria Carolla Jenniver Ati Marlinda Ina Nekky Rahmiyati Neza Putri Pratama Nicho Candra Hariyanto Putra Putri Imeldatus Sholeha Salsabilla Azzahra Sirilia S.J Ruben Talib, Dr. Ahmad Vidinia Nuansa Citra Yehezkiel Benaya Nanlohi