cover
Contact Name
Aam Slamet Rusydiana
Contact Email
aamsmart@gmail.com
Phone
+6289513117552
Journal Mail Official
smartinsight.id@gmail.com
Editorial Address
SMART Insight - Shariah Economic Applied Research and Training (SMART) Indonesia Office: Kolaborato Bogor Baru No.A. 4, Tegallega Bogor Tengah, Bogor City, West Java - Indonesia 16129
Location
Kota bogor,
Jawa barat
INDONESIA
Accounting and Sustainability
Published by Smart Insights
ISSN : -     EISSN : 30308461     DOI : -
Accounting and Sustainability (AS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Accounting and Sustainability Journal published two (2) times in 1 year with the scope on accounting, auditing, tax, and their relation to the sustainability issue.
Articles 22 Documents
What is Carbon Accounting? Firmansyah, Irman
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.608

Abstract

This study aims to see the development of research on the topic of "Carbon Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Carbon Accounting" which comes from the Dimension database with a total of 18956 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Carbon Accounting" research development in the world. The results of the study found that there were 3 clusters with the most used words being carbon emission, emission, carbon, production, factor, change, accounting, effect, and consumption. Then, the topics of research paths related to Carbon Accounting are Carbon accounting in biomass estimation, Carbon accounting in emission reduction strategies, and Carbon accounting in Yellow River Basin development.
Green Disclosure Regulation: How Far has been Researched? Rusydiana, Aam Slamet
Accounting and Sustainability Vol. 3 No. 2 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i2.610

Abstract

This study aims to see the development of research on the topic of "Green Disclosure Regulation" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Green Disclosure Regulation" which comes from the Dimension database with a total of 500 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Green Disclosure Regulation" research development in the world. The results of the study found that there were 5 clusters with the most used words being regulation, disclosure, evidence, analysis, company, and environmental information disc. Then, the research path topics related to Green Disclosure Regulation are Effect of green disclosure regulation, Quality of corporate environmental disclosure, ESG rating on green innovation, Role of environmental regulation in finance, and Sustainability effects of green credit policy.

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