Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026

Systematic Literature Review Keberlanjutan Implementasi Green Investment Perbankan Di Indonesia Dengan Pendekatan Bibliometrik Berbasis Prisma

Andrea Chandra (Universitas Nusa Cendana)
Febriyanti G. Hunga (Universitas Nusa Cendana)
Ade Try Pratama (Universitas Nusa Cendana)
Sesilia Wilgis Klau (Universitas Nusa Cendana)
Rolland Epafras Fanggidae (Universitas Nusa Cendana)
Yonas Ferdinand Riwu (Universitas Nusa Cendana)



Article Info

Publish Date
31 Jul 2026

Abstract

The banking sector plays a strategic role in supporting sustainable development through green investment. However, research on the sustainability of green investment implementation in Indonesia’s banking sector remains limited. This study aims to analyze research developments from 2019 to 2025 by identifying research themes, topic interrelationships, and the challenges and opportunities associated with implementation. This study employs a Systematic Literature Review method with a bibliometric approach based on PRISMA. Articles were obtained from Google Scholar and selected from SINTA accredited journals and relevant Q1–Q4 international journals. The findings indicate that research on green investment in Indonesia’s banking sector remains limited and has not specifically focused on sustainability issues. Major challenges include emphasis on short-term investment returns, regulatory inconsistencies, greenwashing risks, limited human resource capacity, and low investor confidence. Nevertheless, opportunities for sustainable implementation are supported by green accounting, banking digitalization, green sukuk development, and integration with the blue economy concept. This study is expected to provide a reference for future research, policy development, and academic discussion in promoting sustainable green investment in Indonesia’s banking sector.

Copyrights © 2026






Journal Info

Abbrev

ambitek

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost ...