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All Journal Jurnal Ilmiah Manajemen Kesatuan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Alves, Olinda Da Cruz
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Economics, Econometrics & Finance Social Sciences

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LITERATURE REVIEW: IMPLEMENTATION AND BENEFITS OF ENVIRONMENTAL ACCOUNTING Oematan, Desni Mariani; Kartini, Sisilia; Alves, Olinda Da Cruz
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study presents an in-depth review of the implementation and benefits of environmental accounting through a qualitative literature study approach. Using text analysis methods, this research explores recent developments in environmental accounting practices and their impact on organizational sustainability and performance. The analysis identifies patterns and trends in related research, providing a better understanding of how environmental accounting can be applied and yield significant benefits for companies. The findings highlight the importance of transparent and accountable environmental information disclosure to enhance stakeholder trust and strengthen corporate reputation. This study also delves into the practical and theoretical implications of implementing environmental accounting in the context of evolving regulations and societal demands for corporate social responsibility. This research makes a significant contribution to the environmental accounting literature by identifying the challenges and opportunities in adopting sustainable and environmentally responsive accounting practices.
Management Accounting Strategies for Environmental Cost Control and Performance Optimization in Green Manufacturing Companies Mayndarto, Eko Cahyo; Alves, Olinda da Cruz; Sularto, Lana
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4416

Abstract

Manufacturing firms increasingly face pressure to manage environmental costs from regulations and societal expectations, yet traditional cost accounting methods focusing on labor and materials are inadequate for these challenges. This research aims to explore and propose effective managerial accounting strategies for environmental cost control in green manufacturing firms, highlighting their role in optimizing both operational and financial performance. A qualitative research approach, utilizing secondary data from reputable academic and professional sources, is employed. The study reveals that integrating environmental management accounting tools such as activity-based costing, life cycle costing, and target costing for green design enables firms to better manage environmental costs, leading to improved efficiency and profitability. Furthermore, the study identifies contextual factors, including organizational culture, leadership, and technological capacity, which play significant roles in enhancing the effectiveness of environmental cost control strategies. By incorporating environmental accounting into strategic decision-making, companies can reduce inefficiencies, optimize resources, and align sustainability with financial success. This research provides both theoretical and practical contributions to the field of green manufacturing, offering recommendations for firms to integrate sustainability into their accounting systems to support long-term environmental and economic goals.
Co-Authors Kartini, Sisilia Lana Sularto Mayndarto, Eko Cahyo Oematan, Desni Mariani