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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Henny Rakhmawati
Universitas Tulungagung, Indonesia

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THE INFLUENCE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE AND CORPORATE SUSTAINABILITY: STRATEGIC ACCOUNTING MANAGEMENT PERSPECTIVE Henny Rakhmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 5 (2025): MAY
Publisher : Adisam Publisher

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This study aims to analyze the effect of green accounting implementation on financial performance and corporate sustainability from the perspective of strategic accounting management. In an era of business that increasingly demands environmental responsibility, green accounting is seen as an innovative approach that not only records environmental costs but also integrates sustainability aspects into corporate strategy. This study uses a quantitative approach with data collected from manufacturing companies in Indonesia that have implemented green accounting practices. The results of the study indicate that green accounting contributes positively to corporate financial performance through cost efficiency and improved reputation in the eyes of stakeholders. In addition, this practice has been shown to strengthen the company's sustainability position by increasing compliance with environmental regulations and creating long-term value. These findings emphasize the importance of the role of strategic accounting management in designing and implementing environmental policies that are aligned with the company's financial and sustainability goals. The practical implications of this study encourage companies to make green accounting an integral part of their business strategy in order to create sustainable competitive advantage.
IMPLICATIONS OF THE USE OF ARTIFICIAL INTELLIGENCE IN MANAGEMENT ACCOUNTING: A LITERATURE REVIEW Henny Rakhmawati; Umarudin Kurniawan; Agus Prasetyo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The use of artificial intelligence (AI) technology has grown in importance as a ever-growing digital era. AI is able to provide more accurate and quality analysis for faster processing times, AI is able to offer higher efficiency and lower long-term costs to companies. In the field of management accounting, AI offers a lot of promise to increase the effectiveness and precision of commercial decision-making. Modern management accounting includes managing internal financial data processing as well as external financial data processing in the age of artificial intelligence company finances. The use of AI can help management accountants to produce quality information and AI can also help in the decision-making process by providing recommendations based on historical data and market trends so that management accountants have accurate information to manage company finances. Although AI has many benefits and can help in many aspects of management accounting, AI cannot replace the main role of humans, especially in decision-making. AI won't be able to fully replace management accounting experts, at least not in the near future, since AI cannot take the position of human creativity and emotion-based thinking. AI related to management accounting is a new area for business. Effective and ethical implementation is key to maximizing benefits while minimizing negative impacts.
Co-Authors Agus Prasetyo Umarudin Kurniawan