Accounting Student Series on Emerging Trends
Vol. 1 No. 01 (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuhan Korpor

DINAMIKA INDEKS KUALITAS LINGKUNGAN HIDUP DALAM NERACA TERINTEGRASI EKONOMI DAN LINGKUNGAN INDONESIA BERBASIS KETAHANAN UDARA, AIR, DAN EKOSISTEM LAUT

Azwar (Universitas Pendidikan Muhammadiyah Sorong)
Aldi Suma (Universitas Pendidikan Muhammadiyah Sorong)



Article Info

Publish Date
31 Mar 2026

Abstract

This study examines the dynamics of Indonesia's Environmental Quality Index (IKLH) within the System of Integrated Environmental-Economic Accounting (SISNERLING) framework, focusing on three main pillars: air quality resilience, water quality, and marine ecosystems. Using data from Statistics of Indonesia's Environment 2025 (BPS, 2025) and SISNERLING 2019–2023, this research analyzes IKLH component trends and national per-capita asset values during 2020–2024. Results show that IKLH improved from 67.32 (2020) to 72.54 (2023), driven by improvements in the Air Quality Index (IKU) and Water Quality Index (IKA); however, the Marine Water Quality Index (IKALUT) experienced concerning downward pressure. Total per-capita national wealth increased from IDR 942.47 million (2020) to IDR 1,132.76 million (2023), yet the contribution of natural resource capital remained stagnant, indicating the need for more integrated environmental management policy reform. This study contributes to the development of a SEEA-EA-based environmental accounting framework and sustainable development policy recommendations for Indonesia.

Copyrights © 2026






Journal Info

Abbrev

asset

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Student Series on Emerging Trends (ASSET) is the official scientific proceeding published by the Accounting Department, Halu Oleo University. This proceeding is dedicated as a medium for the publication and dissemination of research results, ideas, and scientific papers specifically for ...