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All Journal Jurnal Literasi Akuntansi Fairness
Fina Cholifiana
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Green Accounting for Medium Enterprises through Participatory Action Research Study in Realizing a Sustainable Future Fina Cholifiana
Fairness Vol. 1 No. 1 (2025)
Publisher : Generate Digital Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-fr.2025.1(1)-01

Abstract

Objective: This study aims to identify and map the issues, and develop an effective and appropriate green accounting reporting model for medium-sized enterprises by examining the impact of green accounting implementation on financial performance and corporate sustainability.Research Design & Methods: This research uses a qualitative approach, using a systematic literature review method to analyze previous studies on green accounting. The analysis was conducted descriptively to synthesize insights on the relationship between green accounting practices, environmental sustainability, and financial performance.Findings: The results show that the application of green accounting has a positive effect on operational efficiency, transparency, and corporate competitiveness. It also motivates companies to implement more sustainable resource management strategies. In the hospitality sector, aligning green accounting practices with local cultural values enhances its implementation and effectiveness.Implications & Recommendations: These findings underscore the need for government support through regulations and incentives, such as subsidies or tax breaks, to encourage the adoption of green accounting, especially among SMEs. Educational institutions should provide training programs to improve technical understanding and awareness of environmental accounting. Companies are advised to integrate green accounting practices into their strategies to achieve economic and sustainability goals.Contribution & Value Added: This study contributes to the literature by providing a comprehensive understanding of the role of green accounting in improving financial and environmental performance. The study highlights the importance of contextual adaptation, especially in culturally diverse sectors, and offers actionable insights for policymakers, businesses, and educators.
Systematic Literature Review: Implementasi SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Indonesia Sri Ayem; Fuadhillah Kirana Putri; Desi Fitriani Arang; Fina Cholifiana; Helen Rambu Laja Kodi R. Langu; Tiara Pratama Putri; Vivi Septiani
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.118

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia Method: Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengeksplorasi beberapa jurnal terkait. Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, dan lain-lain mempengaruhi implementasi SAK-EMKM. Metode pengumpulan data yang umum digunakan meliputi kuesioner, wawancara, dan observasi. Finding: Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, latar belakang pedidikan, lamanya berdiri usaha (umur usaha), omzet, persepsi pelaku, kesiapan pelaku umkm, pengungkapan catatan laporan keuangan, motivasi, pencatatan laporan keuangan, jenjang pendidikan, ukuran usaha pemahaman teknologi informasi, kualitas SDM, tingkat kesiapan pelaku UMKM, peningkatan penjualan dan persepsi UMKM mempengaruhi implementasi SAK EMKM.
Co-Authors Desi Fitriani Arang Fuadhillah Kirana Putri Helen Rambu Laja Kodi R. Langu Sri Ayem Tiara Pratama Putri Vivi Septiani