Indonesian Journal of Innovation Multidisipliner Research
Vol. 4 No. 2 (2026): April - Juni

The Application of Green Management Accounting in Supporting Sustainability: A Case Study of the Banking Sector in Indonesia

Ummi Kalsum Mutmainnah (Universitas Sriwijaya)
Magdalena Pazizi (Universitas Sriwijaya)
Muhammad Tavif Al Muzacky (Universitas Sriwijaya)
Mukhtaruddin Mukhtaruddin (Universitas Sriwijaya)



Article Info

Publish Date
21 Apr 2026

Abstract

The purpose of this study is to examine how Indonesia's banking industry uses Green Management Accounting (GMA) to promote sustainability. The banking industry must prioritize social and environmental factors in addition to financial performance as environmental concerns and the need for sustainable business practices increase. Using case studies of various Indonesian banks that have adopted sustainability principles, a qualitative research methodology was used. Reviews of the literature, examination of sustainability reports, and documentation pertaining to GMA practices were used to gather data. According to the findings, GMA implementation in the banking industry entails resource efficiency, environmental cost disclosure, and the incorporation of eco-friendly policies into operations and finance. This implementation contributes to enhancing transparency, cost efficiency, and corporate reputation in supporting sustainability. However, challenges remain, such as limitations in reporting standards and a lack of internal understanding regarding the GMA concept. Therefore, a stronger commitment, along with the development of regulations and human resource capacity, is needed to optimize the implementation of GMA in the Indonesian banking sector.

Copyrights © 2026






Journal Info

Abbrev

ijim

Publisher

Subject

Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

Indonesian Journal of Innovation Multidisipliner Research adalah jurnal yang menerbitkan artikel penelitian yang mencangkup multidisiplin, yang meliputi : Humaniora dan ilmu sosial, ilmu politik kontemporer, ilmu pendidikan, ilmu agama dan filsafat, ilmu teknik, bisnis dan ekonomi, Koperasi, ...