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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) GREENOMIKA ADIMA
Erstiawan, Martinus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : GREENOMIKA

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Mapping Green Accounting Research Trends in Indonesia : A Systematic Literatur Review Perspective from 2017 to 2024 Erstiawan, Martinus
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.5

Abstract

Research Objective: This study examines the contribution of research to the development of green accounting, both theoretically and practically, and offers recommendations for future research based on a literature mapping. The literature review method was used, employing Harzing’s Publish or Perish (Window GUI Edition 8) application with Google Scholar as the source, using the keyword "green accounting." The data collected comprises 18 articles from open journal systems, 3 of which are nationally accredited at Sinta 4. Research Findings: This study shows that implementing green accounting can improve financial performance and investor appeal, demonstrating mutually beneficial economic and social benefits. The integration of religious values and local culture strengthens the implementation of green accounting, creating strong social and moral support. Environmental education plays a crucial role in promoting future awareness and practice of green accounting. Green accounting can enhance profitability and operational efficiency, proving that sustainability and economic gain can coexist. Corporate Social Responsibility (CSR) as a moderating factor can strengthen the effects of green accounting on company value and sustainability. Transparency and accountability in environmental reporting improve corporate reputation and meet stakeholder expectations. Conclusion: There was a peak in green accounting research in 2017, followed by a decline in research on this theme by 2023.
Mapping Green Accounting Research Trends in Indonesia : A Systematic Literatur Review Perspective from 2017 to 2024 Erstiawan, Martinus
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.5

Abstract

Research Objective: This study examines the contribution of research to the development of green accounting, both theoretically and practically, and offers recommendations for future research based on a literature mapping. The literature review method was used, employing Harzing’s Publish or Perish (Window GUI Edition 8) application with Google Scholar as the source, using the keyword "green accounting." The data collected comprises 18 articles from open journal systems, 3 of which are nationally accredited at Sinta 4. Research Findings: This study shows that implementing green accounting can improve financial performance and investor appeal, demonstrating mutually beneficial economic and social benefits. The integration of religious values and local culture strengthens the implementation of green accounting, creating strong social and moral support. Environmental education plays a crucial role in promoting future awareness and practice of green accounting. Green accounting can enhance profitability and operational efficiency, proving that sustainability and economic gain can coexist. Corporate Social Responsibility (CSR) as a moderating factor can strengthen the effects of green accounting on company value and sustainability. Transparency and accountability in environmental reporting improve corporate reputation and meet stakeholder expectations. Conclusion: There was a peak in green accounting research in 2017, followed by a decline in research on this theme by 2023.
Co-Authors Tony Soebijono