Amkop Management Accounting Review (AMAR)
Vol. 5 No. 2 (2025): July - December

Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective

Ahmed, Zakaria (Unknown)
Yenni Samri Juliati Nasution (Unknown)
Nurlaila (Unknown)



Article Info

Publish Date
23 Jul 2025

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...