Indonesian Journal of Sustainability Accounting and Management
Vol. 8 No. 1 (2024): June 2024

A Systematic Literature Review of Financial Sustainability

Ni Luh Gde Novitasari (Faculty of Economics and Business, Universitas Udayana, Denpasar, Indonesia)
I Ketut Yadnyana (Faculty of Economics and Business, Universitas Udayana, Denpasar, Indonesia)
Gayatri Gayatri (Faculty of Economics and Business, Universitas Udayana, Denpasar, Indonesia)
I Nyoman Wijana Asmara Putra (Faculty of Economics and Business, Universitas Udayana, Denpasar, Indonesia)



Article Info

Publish Date
30 Jun 2024

Abstract

This study aims to examine the progression of financial sustainability by conducting a systematic literature review. It involves critical evaluations of prior research endeavors and endeavors to pinpoint potential directions for future analyses. The data were analyzed using a qualitative approach, which involved examining 27 articles published between 2013 and 2022. Certain reviews have adopted a quantitative method, primarily focusing on microfinance institutions and banks, there has been limited discourse on the implementation of financial sustainability in both the private and public sectors. The results of this research offer a thorough examination of the development of financial sustainability over the past decade. The conducted review addresses a gap in the existing literature and acts as a valuable roadmap for future investigations into financial sustainability. This research fills a critical gap in existing literature and lays the groundwork for future investigations. Its implications extend to informing decision-makers, practitioners, and policymakers, emphasizing the need for a holistic approach in comprehending the multifaceted aspects of sustainable financial practices. The value of the study is offering a nuanced perspective that bridges a gap in existing literature. The findings contribute to informed decision-making for practitioners, policymakers, and academics, fostering a holistic approach to sustainable financial practices.

Copyrights © 2024






Journal Info

Abbrev

ijsam

Publisher

Subject

Description

Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social ...