TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Vol. 7 No. 1 (2025)

GREEN ACCOUNTING: THE CONCEPT OF ENVIRONMENTAL ECONOMICS AND ITS IMPLEMENTATION IN SUSTAINABLE ACCOUNTING PRACTICES

Mujahidi, Khairul (Unknown)
Krisnina Maharani Putri, Baiq (Unknown)
Windarti Hastuti, Ely (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

This study aims to explore the concept of green accounting within the framework of environmental economics and its application in sustainability-oriented accounting practices. Green accounting is an approach that seeks to integrate environmental factors into conventional financial reporting systems, with the main objective of increasing transparency of the impact of economic activity on the environment. The method used in this research is a literature study, by reviewing a number of literatures from scientific journals, academic books, and other relevant documents. The findings of this study indicate that green accounting can provide more comprehensive and socially accountable information to stakeholders, while supporting the achievement of the Sustainable Development Goals (SDGs). Nevertheless, the implementation of green accounting still faces various obstacles, such as the absence of standardized standards and resistance from business actors. Nevertheless, green accounting still has a strategic role in encouraging more environmentally sound and sustainable business practices.

Copyrights © 2025






Journal Info

Abbrev

tsarwatica

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

TSARWATICA (Islamic Economic, Accounting, and Management Journal) diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Februari dan Juli). Terbit perdana pada Juli 2019. Tujuan: 1) Menjadi media publikasi ...