Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Choironi, Aribah Muthi’
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Biaya Lingkungan dalam Laporan Keuangan Pemerintah: Tersembunyi, Terabaikan, atau Memang Tidak Terukur? Choironi, Aribah Muthi’; Tjandrakirana DP, Rina
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Environmental costs in government financial statements remain poorly understood despite their significance for public accountability. Using a Systematic Literature Review with PRISMA protocol, this study synthesizes 38 articles published between 2020 and 2026 to examine whether environmental costs are hidden, ignored, or unmeasurable. Findings reveal that all three conditions occur simultaneously and reinforce one another. Environmental costs are hidden through selective disclosure as a legitimacy management strategy, ignored due to path dependency and institutional inertia rather than mere technical incapacity, and deemed unmeasurable more as a social-institutional construction than an absolute technical limitation. Among developing countries including Indonesia, the "ignored" dimension dominates due to absent binding standards, limited capacity, and weak enforcement. Effective solutions must simultaneously address technical dimensions through standards that accommodate uncertainty, institutional dimensions through mandatory reporting obligations, and political dimensions through genuine government commitment beyond rhetoric.
Co-Authors Tjandrakirana, Rina