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Social, Ecology, Economy for Sustainable development goals Journal
Published by Institute for Advanced Science, Social, and Sustainable Future
ISSN : -     EISSN : 30253942     DOI : https://doi.org/10.61511/seesdgj.v1i1.2023
Core Subject : Economy, Humanities, Science, Social,
Humanities Economics, Econometrics & Finance Energy Environmental Science Social Sciences
The focus of this journal is to facilitate students, researchers, and lecturers to publish original research articles or theoretical and empirical review articles focused on 17 sustainable development goals, namely: No Poverty, Zero Hunger, Good Health and Well-being, Quality Education, Gender Equality, Clean Water and Sanitation, Affordable and Clean Energy, Decent Work and Economic Growth, Industry, Innovation and Infrastructure, Reduced Inequality, Sustainable Cities and Communities, Responsible Consumption and Production, Climate Action, Life Below Water, Life on Land, Peace and Justice Strong Institutions, and Partnerships to achieve the Goal. The journal will be published in English and Indonesian
Arjuna Subject : Ilmu Lingkungan (semua ketegori) - Ilmu Lingkungan (Lain-Lain)
Articles 2 Documents
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Search results for , issue "Vol. 4 No. 1: July (2026)" : 2 Documents clear
Beyond the balance sheet: How green accounting, innovation, and regulation shape sustainable growth in middle-income economies Abubakari, Zakaria; Ayimpoya, Redruth Nyaaba; Owusu, Mohammed
Social, Ecology, Economy for Sustainable Development Goals Journal Vol. 4 No. 1: July (2026)
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/seesdgj.v4i1.2026.2650

Abstract

Background: This study investigates the influence of green accounting practices on economic growth in middle-income economies, emphasizing the mediating role of technological innovation and the moderating effect of regulatory quality. It seeks to clarify whether environmental accounting frameworks can simultaneously support economic expansion and sustainability across diverse institutional and innovation contexts. Methods: Guided by Ecological Modernization Theory, Endogenous Growth Theory, and Institutional Theory, the study uses balanced panel data from 24 middle-income countries spanning 2010–2023. Fixed-effects regressions assess direct effects, Baron and Kenny’s (1986) mediation framework examines technological innovation’s role, and moderated regression models evaluate regulatory quality’s conditioning influence. Findings: Green accounting significantly enhances aggregate GDP growth but may constrain short-term per capita welfare, reflecting transitional distributional trade-offs. While green accounting promotes technological innovation, this channel does not mediate its effect on economic growth. Strong regulatory quality, particularly rule-of-law enforcement, amplifies the positive impact of green accounting on economic performance. Conclusion: Policymakers should integrate green accounting into broader governance and innovation strategies. Aligning environmental disclosure with fiscal incentives, R&D investment, and transparent regulatory systems can foster inclusive and sustainable growth trajectories. Findings may have limited generalizability across all middle-income economies due to institutional heterogeneity and data constraints. Future studies could expand country coverage and examine sector-specific effects. Novelty/Originality of this article: The study offers an integrated empirical framework demonstrating how institutional quality and innovation capacity jointly shape the developmental returns of green accounting, providing actionable insights for sustainable growth in emerging economies.
The role of PT. Pegadaian in supporting sustainable development: Analysis of social financing and governance implementation based on results second-party opinion Wiraputra, Jhody; Ridwansyah; Andriani, Yulia; Sari, Okta
Social, Ecology, Economy for Sustainable Development Goals Journal Vol. 4 No. 1: July (2026)
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/seesdgj.v4i1.2026.3503

Abstract

Background: The purpose of this study is to produce an in-depth critical analysis of the real contribution of PT. Pegadaian to sustainable development, identify verified successes at the micro level, critique the gaps in governance and risk management practices detected by Second-Party Opinion, and formulate targeted strategic recommendations to strengthen the accountability and long-term sustainability of PT. Pegadaian is a state-owned enterprise. Methods: This study employs a qualitative design, specifically a single-case study, with Critical Content Analysis techniques to explore in-depth the mechanisms, strategic narratives, and operational alignment behind PT. Pegadaian sustainability claims. The analysis was conducted by synthesizing secondary data from the 2024 Annual Report and Social Financing Implementation Report, validated against independent findings in the Second-Party Opinion (SPO) to assess the credibility of corporate governance and social impact. Findings: The findings of the study showed that PT. Pegadaian managed to synergize impressive financial performance reflected in Net Profit of Rp5.85 trillion and Outstanding Loan growth of 26.1%, with real social achievements through the distribution of Social Financing Targeting 2.9 million customers in the MSME and education segments. Validation through Second-Party Opinion (SPO) 2024 confirmed the company's significant contribution to SDGs targets of 1, 4, 8, and 10, where the majority of respondents reported an increase in income and the ability to resolve education costs. Conclusion: The study concludes that although PT. Pegadaian has successfully proven its real impact as an accelerator of financial inclusion through strong financial performance and the achievement of SDGs targets. Its long-term credibility in the eyes of global investors depends heavily on improved governance, particularly in fund tracking transparency and social financing accountability systems. Novelty/Originality of this article: The Novelty of this study lies in the use of the critical findings of the Second-Party Opinion (SPO) 2024 as an instrument to dissect governance gaps in the pawnshop social financing fund tracking mechanism, which provides a new perspective on the challenges of pawn institution accountability within the framework of sustainable finance in emerging markets.

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