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All Journal Jurnal Pendidikan Akuntansi Indonesia Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Worksheet : Jurnal Akuntansi Applied Accounting and Management Review Jurnal Pengabdian Masyarakat dan Lingkungan
Oktaviani, Siska Aprilia
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Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

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STRENGTHENING LOCAL GOVERNMENT'S ROLE IN IMPLEMENTING SUSTAINABLE BUDGETING THROUGH ENVIRONMENT-BASED BUDGETING IN INDONESIA Kurrohman, Taufik; Oktaviani, Siska Aprilia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7196

Abstract

Environmental-based budgeting is one of the strategies to achieve the Sustainable Development Goals (SDGs), which were launched globally, including in Indonesia. This study examines whether value-for-money-based local government budgeting can be elaborated to incorporate environmental aspects and their implications for financial reporting. Its objective is to analyze the possibility of implementing sustainable budgeting through economic valuation in the Regional Budget (APBD). Its novelty lies in the implementation of economic valuation in government budgeting and its implications for financial reporting, which are highly relevant today. The research method is a mixed quantitative and qualitative approach, with economic valuation and qualitative analysis through case studies and policy documents. The results indicate that sustainable budgeting can be implemented with specific technical guidelines such as environmental indicators, green budget tagging, and a participatory approach. By implementing this budgeting, local governments will contribute positively to economic growth without harming the environment.
Co-Authors Albaab, Mochammad Rifki Ulil Andriyani, Fitriya Anwar, Imam Saiful Ardhiarisca , Oryza Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Dewangga, Vigo Fitrianto, Dwi Wahid Fitriya Andriyani Ghozali, Nur Azizah Wandinia Harkat, Avisenna Hartanto, Sugeng I Gede Wiryawan Kartika, Vina Fauzia Nugraheni, Ponti Primastuti Aulia Oryza Ardhiarisca Pinandita, Candra Pramula Rahma Rina Wijayanti Rani Purbaningtyas, Rani Rizky, Dian Setyo Wibowo, Nugroho Siti Anisa Sugiartono, Endro Taufik Kurrohman Wijaya, Dwi Indriani Fidiastutik Yudhistira, Prillinaya Yulianto, Alfin Dwi