Penelitian Green accounting di Indonesia: Pendekatan Tema dan Metodologi (2015-2025)

Puspa Dwi Marlita Harahap; Wulan Oktaviani

doi:10.31004/riggs.v4i4.3362

Authors

Puspa Dwi Marlita Harahap Universitas Pembangunan Nasional Veteran Jakarta
Wulan Oktaviani Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.31004/riggs.v4i4.3362

Keywords:

Green Accounting, Bibliometrik, VOSviewer, environmental performance, indonesia

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan tema dan metode penelitian green accounting di Indonesia untuk periode 2015–2025. Data diambil dari 114 publikasi yang terindeks pada basis data Scopus dan dianalisis menggunakan pendekatan bibliometrik dengan bantuan VOSviewer serta analisis tambahan terhadap metode penelitian yang digunakan. Analisis dilakukan melalui visualisasi network, overlay, dan density untuk melihat hubungan antar-topik, mengamati tren perkembangan penelitian, serta mengidentifikasi tema-tema yang paling dominan. Hasil penelitian menunjukkan bahwa topik green accounting di Indonesia memiliki keterkaitan erat dengan isu kinerja lingkungan (environmental performance), tanggung jawab sosial perusahaan (corporate social responsibility), dan kinerja keuangan (financial performance). Tren penelitian terkini (2022–2024) menunjukkan pergeseran fokus dari pelaporan lingkungan menuju pengelolaan strategis keberlanjutan melalui tema seperti inovasi hijau (green innovation), ekonomi lingkungan (environmental economics), dan manajemen sumber daya manusia hijau (green human resource management). Analisis metodologi menunjukkan penelitian masih didominasi oleh pendekatan kuantitatif 73%, pendekatan kualitatif 12%, mixed methods 10%, dan bibliometrik 5%. Secara umum, hasil penelitian menunjukkan bahwa riset green accounting di Indonesia masih terus berkembang menuju arah yang lebih strategis dan multidisipliner. Namun, perlu perluasan pendekatan metodologis dan penguatan analisis reflektif agar green accounting tidak hanya berperan sebagai alat pelaporan, tetapi juga sebagai instrumen kebijakan untuk mendukung prinsip pembangunan berkelanjutan di Indonesia.

Downloads

Download data is not yet available.

References

H. N. Rizka, H. Hastina, and S. E. Pramono, “A Bibliometric Analysis Of Green Accounting Research,” JAS (Jurnal Akuntansi Syariah), vol. 8, no. 1, pp. 37–53, Jun. 2024, doi: 10.46367/jas.v8i1.1737.

A. Dwianika, E. Purwanto, Y. T. Suyoto, and E. Pitaloka, “Bibliometrics Analysis of Green Accounting Research,” International Journal of Energy Economics and Policy, vol. 14, no. 1, pp. 349–358, 2024, doi: 10.32479/ijeep.15055.

“SAL POJK 51 - keuangan berkelanjutan”.

D. Agustia, T. Sawarjuwono, and W. Dianawati, “The mediating effect of environmental management accounting on green innovation - Firm value relationship,” International Journal of Energy Economics and Policy, vol. 9, no. 2, pp. 299–306, 2019, doi: 10.32479/ijeep.7438.

H. A. Riyadh, M. A. Al-Shmam, H. H. Huang, B. Gunawan, and S. A. Alfaiza, “The analysis of green accounting cost impact on corporations financial performance,” International Journal of Energy Economics and Policy, vol. 10, no. 6, pp. 421–426, 2020, doi: 10.32479/ijeep.9238.

L. Endriana, D. Hartono, and T. Irawan, “Green economy priority sectors in Indonesia: a SAM approach,” Environmental Economics and Policy Studies, vol. 18, no. 1, pp. 115–135, 2016, doi: 10.1007/s10018-015-0114-5.

A. Banani and B. Sunarko, “Nexus between Green Finance, Creativity, Energy Accounting and Financial Performance: Banks Sustainability Analysis from Developing Country,” International Journal of Energy Economics and Policy, vol. 12, no. 6, pp. 447–455, 2022, doi: 10.32479/ijeep.13806.

I. D. M. Endiana, N. L. G. M. Dicriyani, M. S. P. Adiyadnya, and I. P. M. J. S. Putra, “The Effect of Green Accounting on Corporate Sustainability and Financial Performance,” Journal of Asian Finance, Economics and Business, vol. 7, no. 12, pp. 731–738, 2020, doi: 10.13106/jafeb.2020.vol7.no12.731.

A. Susanto, “Exploring the relationship between corporate social responsiblity and environmental accounting in emerging country,” International Journal of Scientific and Technology Research, vol. 7, no. 5, pp. 147–150, 2018.

G. T. Solovida and H. Latan, “Linking environmental strategy to environmental performance: Mediation role of environmental management accounting,” Sustainability Accounting, Management and Policy Journal, vol. 8, no. 5, pp. 595–619, 2017, doi: 10.1108/SAMPJ-08-2016-0046.

F. Irhamni, B. K. Khotimah, and D. Rahmawati, “Improvement integrated performance measurement system (IPMS) for small and medium enterprise impact of information technology,” J Theor Appl Inf Technol, vol. 95, no. 2, pp. 319–327, 2017.

S. F. Fam, D. D. Prastyo, H. Yanto, A. L. Maukar, A. A. Jaafar, and M. H. Mustaffa, “Guidelines for accounting Melaka mobile units Greenhouse Gas (GHG) emissions,” International Journal of Engineering and Technology (UAE), vol. 7, no. 3.14 Special Issue 14, pp. 391–395, 2018.

B. Solikhah, A. A. Puteri, E. Sarwono, I. G. K. A. Ulupui, and M. A. S. Al-Faryan, “Improving understanding on determinant of environmental disclosure and moderating effect of corporate governance,” Academy of Strategic Management Journal, vol. 20, no. SpecialIssue2, pp. 1–9, 2021.

M. Widaningsih, B. Rusli, M. Purnomo, and C. Candradewini, “An empirical investigation of the relationship between institutional aspect and supply chain strategy in relation to investment policy in Indonesia,” International Journal of Supply Chain Management, vol. 7, no. 5, pp. 396–401, 2018.

Z. Zainiyah, E. Susanti, and N. Wulandari, “Identification of Polymorphism Angiotensin II Type 1 Receptor (AT1) 1166 A/C Gene and Potassium Levels in Pre-Eclampsia among The Madurese Population,” Res J Pharm Technol, vol. 17, no. 5, pp. 2217–2223, 2024, doi: 10.52711/0974-360X.2024.00349.

I. G. K. A. Ulupui, D. Maruhawa, U. Purwohedi, and K. Kiswanto, “Carbon Emission Disclosure, Media Exposure, Environmental Performance, Characteristics of Companies: Evidence from Non Fincancial,” IBIMA Business Review, vol. 2020, 2020, doi: 10.5171/2020.628159.

E. Sudaryati, D. Agustia, H. Tjaraka, and A. Rizki, “The mediating role of green innovation on the effect of environment-based culture on company performance,” International Journal of Innovation, Creativity and Change, vol. 11, no. 11, pp. 320–334, 2020.

undefined Iskandar, L. Setiawati, F. Diyanti, and D. M. Sari, “Student’s literacy on green accounting concept and its challenges ahead,” Journal of Educational and Social Research, vol. 11, no. 6, pp. 269–276, 2021, doi: 10.36941/jesr-2021-0146.

A. Imron and A. E. Husin, “Value engineering and lifecycle cost analysis to improve cost performance in green hospital project,” Archives of Civil Engineering, vol. 67, no. 4, pp. 497–510, 2021, doi: 10.24425/ace.2021.138514.

I. G. K. A. Ulupui, Y. Murdayanti, A. C. Marini, U. Purwohedi, undefined Mardi, and H. Yanto, “Green accounting, material flow cost accounting and environmental performance,” Accounting, vol. 6, no. 5, pp. 743–752, 2020, doi: 10.5267/j.ac.2020.6.009.

I. M. Yogiarta, N. M. Santini, N. N. Suriani, N. M. T. Sari, and A. A. K. Jayawarsa, “Analysis of the treatment of environmental costs for waste management,” Journal of Advanced Research in Dynamical and Control Systems, vol. 12, no. 1, pp. 183–192, 2020, doi: 10.5373/JARDCS/V12I1/20201028.

D. A. Putri and N. Soewarno, “Firm performance in environmentally-friendly firms in Indonesia: The effects of green innovation,” International Journal of Innovation, Creativity and Change, vol. 13, no. 4, pp. 464–481, 2020.

K. A. K. Saputra, D. T. H. Manurung, L. Rachmawati, E. Siskawati, and F. K. Genta, “Combining the concept of green accounting with the regulation of prohibition of disposable plastic use,” International Journal of Energy Economics and Policy, vol. 11, no. 4, pp. 84–90, 2021, doi: 10.32479/ijeep.10087.

A. Firmansyah, R. A. Qadri, and Z. Arfiansyah, “The green supply chain and sustainability performance in emerging country,” Journal of Governance and Regulation, vol. 10, no. 1, pp. 139–152, 2021, doi: 10.22495/jgrv10i1art13.

T. G. Raka Sukawati, I. P. Astawa, and P. Silaen, “Green reputation of hotel improvement through green accounting and harmonious culture,” Quality - Access to Success, vol. 21, no. 174, pp. 112–117, 2020.

T. Andrian and A. Pangestu, “SOCIAL RESPONSIBILITY DISCLOSURE: DO GREEN ACCOUNTING, CEO POWER, BOARD GENDER, AND NATIONALITY DIVERSITY MATTER?,” Corporate Governance and Organizational Behavior Review, vol. 6, no. 4, pp. 110–121, 2022, doi: 10.22495/CGOBRV6I4P10.

D. Puspitaloka, Y. S. Kim, H. Purnomo, and P. Z. Fulé, “Analysis of challenges, costs, and governance alternative for peatland restoration in Central Kalimantan, Indonesia,” Trees, Forests and People, vol. 6, 2021, doi: 10.1016/j.tfp.2021.100131.

D. N. S. Werastuti, R. Sitawati, L. R. Rinandiyana, and T. Badriatin, “Management accounting system as mediator on sustainability performance,” Journal of Infrastructure, Policy and Development, vol. 8, no. 1, 2024, doi: 10.24294/jipd.v8i1.2833.

M. Tanjung, “Cost of capital and firm performance of ESG companies: what can we infer from COVID-19 pandemic?,” Sustainability Accounting, Management and Policy Journal, vol. 14, no. 6, pp. 1242–1267, 2023, doi: 10.1108/SAMPJ-07-2022-0396.

C. Sukmadilaga, S. Winarningsih, I. Yudianto, T. U. Lestari, and E. K. Ghani, “Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries,” International Journal of Energy Economics and Policy, vol. 13, no. 2, pp. 509–515, 2023, doi: 10.32479/ijeep.14071.

L. Lisnawati, T. Aryati, and J. Gunawan, “IMPLEMENTATION OF DIGITAL INNOVATION ON SUSTAINABILITY PERFORMANCE: THE MODERATING ROLE OF GREEN ACCOUNTING IN THE INDUSTRIAL SECTOR,” Eastern-European Journal of Enterprise Technologies, vol. 1, no. 13(127), pp. 59–68, 2024, doi: 10.15587/1729-4061.2024.298639.

K. A. K. Saputra, B. Subroto, A. F. Rahman, and E. Saraswati, “MEDIATION ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON THE EFFECT OF GREEN COMPETITIVE ADVANTAGE ON SUSTAINABLE PERFORMANCE,” J Sustain Sci Manag, vol. 18, no. 2, pp. 103–115, 2023, doi: 10.46754/jssm.2023.02.008.

K. Zaman, A. R. A. Aziz, S. Sriyanto, Sasmoko, Y. Indrianti, and H. B. Jambari, “The role of solar energy demand in the relationship between carbon pricing and environmental degradation: A blessing in disguise,” J Public Aff, vol. 22, no. 4, 2022, doi: 10.1002/pa.2702.

D. Widiyati, E. Murwaningsari, and J. Gunawan, “CONTINUOUS ACCOUNTING IMPLEMENTATION FOR A NEW FUTURE: OPENING THE BLACK BOX THROUGH GREEN TRANSFORMATIONAL LEADERSHIP BY SURVEYING INDONESIA BANKING EMPLOYEES,” Eastern-European Journal of Enterprise Technologies, vol. 2, no. 13–122, pp. 28–40, 2023, doi: 10.15587/1729-4061.2023.273567.

Romandhon, B. A. Pramuka, P. Lestari, and M. E. Kaukab, “The impact of disclosure of green accounting information on company performance on the Indonesia Stock Exchange; El impacto de la divulgación de información contable verde sobre el desempeño de las empresas en la Bolsa de Valores de Indonesia,” Contaduria y Administracion, vol. 70, no. 1, pp. 148–168, 2023, doi: 10.22201/fca.24488410e.2025.5077.

J. T. G. Sinaga and V. Siagian, “GREEN ACCOUNTING AND AUDITOR’S OPINION ON FIRM PERFORMANCE (STUDY FROM CONSUMER NON CYCLICAL IN INDONESIA); OPINIÃO DOS VERDES CONTABILÍSTICOS E DOS AUDITORES SOBRE O DESEMPENHO DAS EMPRESAS (ESTUDO DE CONSUMIDORES NÃO CÍCLICOS NA INDONÉSIA); CONTABILIDAD VERDE Y OPINIÓN DEL AUDITOR SOBRE EL RENDIMIENTO DE LAS EMPRESAS(ESTUDIO DE CONSUMIDORES NO CÍCLICOS EN INDONESIA),” Revista de Gestao Social e Ambiental, vol. 18, no. 3, 2024, doi: 10.24857/rgsa.v18n3-184.

D. Orbaningsih, “Distribution Financial Performance of Corporate as an Impact of Green Accounting Regulation,” Journal of Distribution Science, vol. 21, no. 10, pp. 77–84, 2023, doi: 10.15722/jds.21.10.202310.77.

M. Wiguna, S. Indarti, T. Thamrin, and A. Tan, “Determinants of sustainable development: The role of CSR disclosure,” Problems and Perspectives in Management, vol. 21, no. 2, pp. 210–220, 2023, doi: 10.21511/ppm.21(2).2023.23.

A. Firmansyah and N. D. Kartiko, “Exploring the association of green banking disclosure and corporate sustainable growth: the moderating role of firm size and firm age,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2312967.

R. P. Setyaningrum, S. L. Ratnasari, D. Soelistya, T. Purwati, E. Desembrianita, and M. Fahlevi, “Green human resource management and millennial retention in Indonesian tech startups: mediating roles of job expectations and self-efficacy,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2348718.

T. Andrian, E. Murwaningsari, and Y. A. Sudibyo, “Factors Influencing Carbon Management Accounting Adoption in Indonesia,” International Journal of Sustainable Development and Planning, vol. 18, no. 6, pp. 1919–1928, 2023, doi: 10.18280/ijsdp.180628.

Rismawati, R. S. Hamid, and M. Lubis, “Inclusive Policies and Distribution of Green Economic Transformation of Mining Areas: A Regional Development Perspective,” Journal of Distribution Science, vol. 22, no. 3, pp. 71–81, 2024, doi: 10.15722/jds.22.03.202403.71.

C. Béssou et al., “Unravelling life cycle impacts of coffee: Why do results differ so much among studies?,” Sustain Prod Consum, vol. 47, pp. 251–266, 2024, doi: 10.1016/j.spc.2024.04.005.

S. Liu, R. Thurasam, and M. N. Mohamad, “Towards a Holistic Understanding of Green Innovation Adoption: A Systematic Review of Determinants, Barriers, and Outcomes,” Journal of Logistics, Informatics and Service Science, vol. 11, no. 10, pp. 501–543, 2024, doi: 10.33168/JLISS.2024.1029.

H. Rumambi, D. Willar, A. A. S. Ramschie, N. Senduk, and F. J. Tulung, “Construction Waste Management in the Green Accounting Perspective: A Study on Construction Companies in Indonesia,” Management and Accounting Review, vol. 22, no. 3, pp. 145–172, 2023, doi: 10.24191/MAR.V22I03-06.

N. R. Shiyammurti and B. Tjahjadi, “The nexus between governance elements and the green economy: Evidence from Indonesian publicly listed SOEs,” Cogent Business and Management, vol. 10, no. 3, 2023, doi: 10.1080/23311975.2023.2282230.

H. Akram, D. F. Levia, J. E. Herrick, H. Lydiasari, and N. Schütze, “Water requirements for oil palm grown on marginal lands: A simulation approach,” Agric Water Manag, vol. 260, 2022, doi: 10.1016/j.agwat.2021.107292.

D. Perret and H. Surachman, “Glassware from Kota Cina,” Archipel, no. 4, 2024, doi: 10.4000/13q6v.

D. Ratmono, R. Mail, N. Cahyonowati, and D. N. A. Janie, “The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility,” Environmental Economics, vol. 15, no. 1, pp. 46–55, 2023, doi: 10.21511/EE.15(1).2024.04.

A. Iqbal, E. Saraswati, S. T, and M. Tojibussabirin, “Green consumption behaviour in Indonesia: exploring the role of government support,” Cogent Soc Sci, vol. 10, no. 1, 2024, doi: 10.1080/23311886.2024.2439546.

M. Nurrasyidin, M. Meutia, E. Bastian, and A. S. Yulianto, “THE EFFECT OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION ON THE PROFITABILITY OF MINING COMPANIES,” Corporate and Business Strategy Review, vol. 5, no. 3, pp. 8–16, 2024, doi: 10.22495/cbsrv5i3art1.

S. Hermawan, T. T. Y. Alabdullah, S. Sriyono, S. Sudarso, and P. Utomo, “Green perspective on intellectual capital, corporate social responsibility, and competitive advantage: The role of firm performance,” Environmental Economics, vol. 15, no. 1, pp. 97–107, 2024, doi: 10.21511/EE.15(1).2024.08.

G. Hardiansyah et al., “Carbon Sequestration in the Green Open Spaces along Primary Road of Pontianak City, West Kalimantan, Indonesia,” Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan, vol. 14, no. 1, pp. 190–200, 2024, doi: 10.29244/jpsl.14.1.190.

R. A. Firnabillah, E. Mustari, and E. Marwani, “Biochemical composition and volatile profile analysis of three varieties of Coffea arabica and their correlation with the microclimate of Mount Tangkuban Perahu, West Java, Indonesia,” Biodiversitas, vol. 25, no. 7, pp. 3264–3276, 2024, doi: 10.13057/biodiv/d250748.

S. Susilawati, D. Arifiyanti, Samukri, M. Suryaningsih, and A. D. Kuraesin, “GREEN ACCOUNTING, CSR DISCLOSURE, FIRM VALUE, AND PROFITABILITY MEDIATION,” Ikonomicheski Izsledvania, vol. 2024, no. 1, pp. 14–26, 2024.

S. Ullah et al., “The first ITS1 profiling of honey samples from the Southeast Asian region Lombok, Bali and Banggi Island,” Sci Rep, vol. 14, no. 1, 2024, doi: 10.1038/s41598-024-64838-3.

Sasmoko et al., “Environmental Effects of Bio-Waste Recycling on Industrial Circular Economy and Eco-Sustainability,” Recycling, vol. 7, no. 4, 2022, doi: 10.3390/recycling7040060.

H. Chen et al., “Can digestate recirculation promote biohythane production from two-stage co-digestion of rice straw and pig manure?,” J Environ Manage, vol. 319, 2022, doi: 10.1016/j.jenvman.2022.115655.

A. J. Pramono, S. Suwarno, F. Amyar, and R. Friska, “The Effect of Environmental Management Accounting and Control System Integration on Sustainability Orientation through Sectoral Green Economy Mediation,” International Journal of Energy Economics and Policy, vol. 13, no. 5, pp. 348–354, 2023, doi: 10.32479/ijeep.14781.

H. Kusuma, M. Muafi, and M. N. Kholid, “PRO-ENVIRONMENTAL MSMES PERFORMANCE: THE ROLE OF GREEN IT ADOPTION, GREEN INNOVATIVE BEHAVIOR, AND FINANCIAL ACCOUNTING RESOURCES; DESEMPENHO DE MSMES PRÓ-AMBIENTAL: O PAPEL DA ADOÇÃO DE TI ECOLÓGICA, COMPORTAMENTO INOVADOR ECOLÓGICO E RECURSOS DE CONTABILIDADE FINANCEIRA,” Journal of Law and Sustainable Development, vol. 11, no. 4, 2023, doi: 10.55908/sdgs.v11i4.673.

L. Agustina, M. Meyliana, and H. Hanny, “Constructing CSR student self-consciousness through university social responsibility implementation: evidence in Indonesia,” Social Responsibility Journal, vol. 19, no. 5, pp. 885–905, 2023, doi: 10.1108/SRJ-05-2020-0170.

K. Fernando, H. Jocelyn, F. Frista, and B. Kurniawan, “The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries,” International Journal of Energy Economics and Policy, vol. 14, no. 1, pp. 377–382, 2024, doi: 10.32479/ijeep.15151.

E. A. Steel et al., “Wild foods from forests: Quantities collected across Zambia,” People and Nature, vol. 4, no. 5, pp. 1159–1175, 2022, doi: 10.1002/pan3.10367.

A. T. Junaedi, N. Renaldo, I. Yovita, K. Veronica, and Jahrizal, “Digital Culture Revolution in Improving Firm Performance in Indonesia,” Journal of System and Management Sciences, vol. 14, no. 1, pp. 452–470, 2024, doi: 10.33168/JSMS.2024.0126.

undefined Sabihaini, A. A. Kurniawan, J. E. Prasetio, and R. Rusdiyanto, “Environmental analysis and impact on green business strategy and performance in SMEs post the Covid-19 pandemic,” Cogent Economics and Finance, vol. 12, no. 1, 2024, doi: 10.1080/23322039.2024.2330428.

L. Kumalawati, I. M. Sudarma, A. F. Rahman, and S. Iqbal, “Implementation of Environmental Management Accounting and Energy Efficiency for Green Economy Achievements in the Textile Industry in Indonesia,” International Journal of Energy Economics and Policy, vol. 13, no. 2, pp. 149–156, 2023, doi: 10.32479/ijeep.13950.

I. Farida and D. Setiawan, “Indonesia’s real estate value potential: the role of green innovation and effective management control systems,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2413384.

G. A. V. Pollo, N. Y. Antara, F. Alamsyah, and R. Pratiwi, “In Silico and Validation Approaches for Optimum Conditions of Rattus norvegicus Target Gene qPCR Primers,” J Trop Biodivers Biotechnol, vol. 8, no. 2, 2023, doi: 10.22146/jtbb.71765.

M. Suryaningsih, Supriatiningsih, S. Susilawati, Samukri, and R. Novianti, “THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PROFITABILITY6,” Ikonomicheski Izsledvania, vol. 33, no. 6, pp. 180–196, 2024.

Y. K. Akbar, J. Maratis, L. C. Nawangsari, R. K. Putri, and P. Sk, “The effects of green human resource management practices on sustainable university through green psychological climate of academic and non-academic staff,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2375404.

D. I. Lestari, A. Vasudevan, T. Adialita, and A. Rungsuk, “GREEN PRACTICE MOTIVATION IN SMALL BUSINESSES; MOTIVAÇÃO DE PRÁTICAS ECOLÓGICAS EM PEQUENAS EMPRESAS; MOTIVACIÓN DE PRÁCTICA VERDE EN PEQUEÑAS EMPRESAS,” Revista de Gestao Social e Ambiental, vol. 18, no. 1, 2024, doi: 10.24857/rgsa.v18n1-150.

A. Claudia and L. Lindrianasari, “THE ROLE OF WOMEN ON BOARD AND FIRM VALUE IN THE ASSOCIATION OF SOUTHEAST ASIAN NATIONS POLLUTING FIRMS,” Corporate Board: Role, Duties and Composition, vol. 20, no. 3, pp. 20–29, 2024, doi: 10.22495/cbv20i3art2.

R. Marota, “UNCOVERING THE POTENTIAL OF SUSTAINABILITY: OPPORTUNITIES AND CHALLENGES IN APPLYING GREEN ACCOUNTING FOR NATURAL ENVIRONMENTAL SUSTAINABILITY IN COMPANIES,” J Sustain Sci Manag, vol. 19, no. 8, pp. 89–102, 2024, doi: 10.46754/jssm.2024.08.007.

M. I. Taufiq, D. I. Lestari, A. Vasudevan, T. Adialita, T. H. Sam, and A. Rungsuk, “Raising or lowering: Can green accounting and environmental performance affect stock prices when profitability rises?,” Journal of Infrastructure, Policy and Development, vol. 8, no. 8, 2024, doi: 10.24294/jipd.v8i8.4416.

A. Naipospos and R. Azzura, “The Impact of Indonesia Green Economy in Masterplan for Future Urban Farming Indonesia,” Journal of Sustainable Development and Regulatory Issues, vol. 1, no. 3, pp. 175–188, 2023, doi: 10.53955/jsderi.v1i3.20.

T. Haposan et al., “All-inorganic copper-halide perovskites for large-Stokes shift and ten-nanosecond-emission scintillators,” J Mater Chem C Mater, vol. 12, no. 7, pp. 2398–2409, 2024, doi: 10.1039/d3tc03977c.

N. S. Rahayu, “Assessing the determinant factors affecting green entrepreneurial intention among female entrepreneurs in Indonesia,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2378919.

Maisaroh, H. S. Runing Sawitri, S. Sunaryo, and H. Hendarsjah, “Multiple pathways linking commitment to the environment and green entrepreneurship behavior: the mediating and moderating analysis,” Cogent Business and Management, vol. 11, no. 1, 2024, doi: 10.1080/23311975.2024.2402516.

M. R. Khaddafi, Munandar, Chalirafi, Nazaruddin, Miranda, and R. N. Ilham, “The Influence of Blue Accounting, Corporate Social Responsibility, and Stakeholders Influence Capacity on Financial Performance,” Journal of Ecohumanism, vol. 3, no. 8, pp. 2943–2949, 2024, doi: 10.62754/joe.v3i8.4945.

I. Hidayat, Hamdani, D. S. Abbas, N. T. Lam, and P. A. Sari, “The Role of Environmental Management Accounting in Mediating Green Innovation to Firm Value: Moderated by Quality Management,” International Journal of Energy Economics and Policy, vol. 14, no. 3, pp. 281–287, 2024, doi: 10.32479/ijeep.15869.

M. Mahsina and N. Soewarno, “The mediation effect of firm performance on the association between two-tier independent boards and green innovation practices: Evidence from Indonesia,” Intangible Capital, vol. 20, no. 1, pp. 126–151, 2024, doi: 10.3926/IC.2367.

K. A. K. Saputra, P. A. S. Laksmi, C. J. Smark, and C. A. Bareto, “THE INFLUENCE OF ACCOUNTING DIGITALISATION TRANSFORMATION AND SUSTAINABLE MANAGEMENT ON ESG PERFORMANCE TO ACHIEVE ENVIRONMENTAL SUSTAINABILITY,” J Sustain Sci Manag, vol. 19, no. 7, pp. 120–135, 2024, doi: 10.46754/jssm.2024.07.007.

N. L. H. Sholehah, P. Ishak, and S. A. Utiarahman, “Pentahelix Model in the Prevention of Environmental Accounting Fraud in the 3T Region,” Global Business and Finance Review, vol. 29, no. 11, pp. 88–100, 2024, doi: 10.17549/gbfr.2024.29.11.88.

S. Handoyo, “Green supply chain management: a bibliometric analysis of global research trends and future directions,” Prod Manuf Res, vol. 12, no. 1, 2024, doi: 10.1080/21693277.2024.2422614.

Maulita, A. Azizah, and F. B. Luturmas, “The Impact of Environmental Management Accounting Adoption on the Shipping Industry’s Environmental Performance, Influenced by Green Shipping and Regulatory Pressure,” Management and Accounting Review, vol. 23, no. 2, pp. 351–367, 2024, doi: 10.24191/MAR.V23i02-15.

D. Darsono, D. Ratmono, S. Lee, N. Cahyonowati, and L. Lianawati, “ESG and Environmental Performance: Multiple Mediation Models of Green Accounting and CSR Disclosure,” International Journal of Energy Economics and Policy, vol. 14, no. 5, pp. 365–371, 2024, doi: 10.32479/ijeep.16682.

L. Ardini and M. Fahlevi, “Circular economy from an environmental accounting perspective: Strengthening firm performance through green supply chain management and import regulation in Indonesia’s plastic recycling industry,” Uncertain Supply Chain Management, vol. 12, no. 3, pp. 1633–1646, 2024, doi: 10.5267/j.uscm.2024.3.017.

M. Indriastuti and A. Riansyah, “Sustainable Performance: Evidence of SMEs in Indonesia,” Asian Journal of Business and Accounting, vol. 17, no. 1, pp. 291–313, 2024, doi: 10.22452/ajba.vol17no1.10.