Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework
Abstract
This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs.
Keywords: Knowledge; Attitude; Perception; green accounting; economics.
Downloads
Download data is not yet available.
References
Ahmed, N., Sheikh, A. A., Hassan, B., Khan, S. N., Borda, R. C., Huamán, J. M. C., & Senkus, P. (2022). The Role of Educating the Labor Force in Sustaining a Green Economy in MINT Countries: Panel Symmetric and Asymmetric Approach. Sustainability (Switzerland), 14(19). https://doi.org/10.3390/su141912067
Al-Dhaimesh, O. H. (2020). Green accounting practices and economic value added: An applied study on companies listed on the Qatar stock exchange. International Journal of Energy Economics and Policy, 10(6), 164–168. https://doi.org/10.32479/ijeep.10199
Andrian, T., & Pangestu, A. (2022). Social Responsibility Disclosure: Do Green Accounting, Ceo Power, Board Gender, and Nationality Diversity Matter? Corporate Governance and Organizational Behavior Review, 6(4), 110–121. https://doi.org/10.22495/CGOBRV6I4P10
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186
Erwinsyah, E. (2021). Peluang Ekonomi Hijau Dan Ketrampilan Hijau Menuju Netral Karbon Indonesia Tahun 2060. JABE (Journal of Applied Business and Economic), 8(2), 159. https://doi.org/10.30998/jabe.v8i2.11621
Gonzalez, C. C., & Peña-Vinces, J. (2022). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w
Hatane, S. E., Victoria, E., & Wong, M. (2020). Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi. Business Accounting, 5, 10924–10929. http://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/11783%0Ahttp://publication.petra.ac.id/index.php/akuntansi-bisnis/article/viewFile/11783/10397
Hernawati, R. I., Festiana, D., & Saputro, H. (2020). Pengaruh Environmental Awareness Mahasiswa Terhadap Sustanability Environmental. Jurnal Riset Akuntansi, 10 (1), 2–24.
Listiorini, L. (2018). Pengaruh Jenjang Pendidikan Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Usaha Umkm Mitra Binaan Bank Sumut Medan. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 4(1). https://doi.org/10.31289/jab.v4i1.1503
Nhamo, G. (2010). Green economies and green jobs: Implications for South Africa. WIT Transactions on Ecology and the Environment, 131, 257–268. https://doi.org/10.2495/EEIA100221
Nursya’adah, D., & Kurniawan, A. (2019). Persepsi Mahasiswa Stie Sutaatmadja Terhadap Dimensi Kualitas Pelayanan Bandara. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 7(2), 35. https://doi.org/10.25157/je.v7i2.2840
Pamungkas, A. P., & Kristianti, I. (2019). Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM. AFRE (Accounting and Financial Review), 2(2), 107–112. https://doi.org/10.26905/afr.v2i2.3729
Pasi, I. R. (2017). Pengaruh Pengetahuan Dan Sikap Terhadap Perilaku Masyarakat Pada Bank Syariah. Jurnal Al-Qasd, 1(2), 4. http://e-journal.potensi-utama.ac.id/ojs/index.php/AL-QASD/article/view/509/779
Putu, N., Kusumawati, A., Made, N., Arie, W., Putu, N., & Windika, T. (2023). FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU ( STUDI FENOMENOLOGI ). 15(1), 150–162.
Sugiono, A. (2008). Panduan Praktis Dasar Anlisa Laporan Keuangan. Gramedia Widiasarana.
Sugiyono. (2019). Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.
Sundari, T., & Sulfitri, V. (2022). Green Accounting Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Profitabilitas. Postgraduate Management Journal, 2(1), 64–76. https://doi.org/10.36352/pmj.v2i1.344
Syamaun, S. (2019). PENGARUH BUDAYA TERHADAP SIKAP DAN PERILAKU KEBERAGAMAAN. Jurnal At-Taujih Bimbingan Dan Konseling Islam, 2(2), 81–95.
Tao, H., Tao, M., & Wang, R. (2022). Do Education Human Capital and Environmental Regulation Drive the Growth Efficiency of the Green Economy in China? Sustainability (Switzerland), 14(24), 1–20. https://doi.org/10.3390/su142416524
Tavita, G. E., Kurniadi, B., Helena, S., & Nurdiansyah, S. I. (2023). Implementasi Ekonomi Hijau ( Green Economy ) Dalam Pemanfaatan Sumber Daya Mangrove Dalam Mendukung Ketahanan Pangan. 8(1), 366–373.
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Utami, T. N., & Nanda, M. (2019). Pengaruh Pelatihan Bencana Dan Keselamatan Kerja Terhadap Respons Persepsi Mahasiswa Prodi Ilmu Kesehatan Masyarakat. JUMANTIK (Jurnal Ilmiah Penelitian Kesehatan), 4(1), 83. https://doi.org/10.30829/jumantik.v4i1.4127
Wahyuni, E. F., Hilal, S., & Madnasir. (2022). Analisis Implementasi Etika Kerja Islam, Ekonomi Hijau dan Kesejahteraan dalam Prespektif Ekonomi Islam. Jurnal Ilmiah Ekonomi Islam, 8(03), 3476–3486.
Wara, ika lestari, Sudirman, R., & Rusli, A. (2023). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 6(2), 1482–1489. https://doi.org/10.23969/jrak.v12i2.2779
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Yasrawan, K. T., & Werastuti, D. N. S. (2022). Bagaimana Peran Dan Penerapan Akuntansi Hijau Di Indonesia? Jurnal Akuntansi Kontemporer, 14(3), 151–161. https://doi.org/10.33508/jako.v14i3.3514
Zhafira, N. H., Ertika, Y., & Chairiyaton, C. (2020). Persepsi Mahasiswa Terhadap Perkuliahan Daring Sebagai Sarana Pembelajaran. Jurnal Bisnis Dan Kajian Strategi Manajemen, 4(1), 37–45. https://doi.org/10.35308/jbkan.v4i1.1981
Al-Dhaimesh, O. H. (2020). Green accounting practices and economic value added: An applied study on companies listed on the Qatar stock exchange. International Journal of Energy Economics and Policy, 10(6), 164–168. https://doi.org/10.32479/ijeep.10199
Andrian, T., & Pangestu, A. (2022). Social Responsibility Disclosure: Do Green Accounting, Ceo Power, Board Gender, and Nationality Diversity Matter? Corporate Governance and Organizational Behavior Review, 6(4), 110–121. https://doi.org/10.22495/CGOBRV6I4P10
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186
Erwinsyah, E. (2021). Peluang Ekonomi Hijau Dan Ketrampilan Hijau Menuju Netral Karbon Indonesia Tahun 2060. JABE (Journal of Applied Business and Economic), 8(2), 159. https://doi.org/10.30998/jabe.v8i2.11621
Gonzalez, C. C., & Peña-Vinces, J. (2022). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w
Hatane, S. E., Victoria, E., & Wong, M. (2020). Persepsi Mahasiswa Tentang Keterlibatan Akuntan Dalam Praktek Sustainability Melalui Teknologi Sistem Informasi. Business Accounting, 5, 10924–10929. http://publication.petra.ac.id/index.php/akuntansi-bisnis/article/view/11783%0Ahttp://publication.petra.ac.id/index.php/akuntansi-bisnis/article/viewFile/11783/10397
Hernawati, R. I., Festiana, D., & Saputro, H. (2020). Pengaruh Environmental Awareness Mahasiswa Terhadap Sustanability Environmental. Jurnal Riset Akuntansi, 10 (1), 2–24.
Listiorini, L. (2018). Pengaruh Jenjang Pendidikan Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Usaha Umkm Mitra Binaan Bank Sumut Medan. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 4(1). https://doi.org/10.31289/jab.v4i1.1503
Nhamo, G. (2010). Green economies and green jobs: Implications for South Africa. WIT Transactions on Ecology and the Environment, 131, 257–268. https://doi.org/10.2495/EEIA100221
Nursya’adah, D., & Kurniawan, A. (2019). Persepsi Mahasiswa Stie Sutaatmadja Terhadap Dimensi Kualitas Pelayanan Bandara. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 7(2), 35. https://doi.org/10.25157/je.v7i2.2840
Pamungkas, A. P., & Kristianti, I. (2019). Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM. AFRE (Accounting and Financial Review), 2(2), 107–112. https://doi.org/10.26905/afr.v2i2.3729
Pasi, I. R. (2017). Pengaruh Pengetahuan Dan Sikap Terhadap Perilaku Masyarakat Pada Bank Syariah. Jurnal Al-Qasd, 1(2), 4. http://e-journal.potensi-utama.ac.id/ojs/index.php/AL-QASD/article/view/509/779
Putu, N., Kusumawati, A., Made, N., Arie, W., Putu, N., & Windika, T. (2023). FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU ( STUDI FENOMENOLOGI ). 15(1), 150–162.
Sugiono, A. (2008). Panduan Praktis Dasar Anlisa Laporan Keuangan. Gramedia Widiasarana.
Sugiyono. (2019). Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.
Sundari, T., & Sulfitri, V. (2022). Green Accounting Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Profitabilitas. Postgraduate Management Journal, 2(1), 64–76. https://doi.org/10.36352/pmj.v2i1.344
Syamaun, S. (2019). PENGARUH BUDAYA TERHADAP SIKAP DAN PERILAKU KEBERAGAMAAN. Jurnal At-Taujih Bimbingan Dan Konseling Islam, 2(2), 81–95.
Tao, H., Tao, M., & Wang, R. (2022). Do Education Human Capital and Environmental Regulation Drive the Growth Efficiency of the Green Economy in China? Sustainability (Switzerland), 14(24), 1–20. https://doi.org/10.3390/su142416524
Tavita, G. E., Kurniadi, B., Helena, S., & Nurdiansyah, S. I. (2023). Implementasi Ekonomi Hijau ( Green Economy ) Dalam Pemanfaatan Sumber Daya Mangrove Dalam Mendukung Ketahanan Pangan. 8(1), 366–373.
Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
Utami, T. N., & Nanda, M. (2019). Pengaruh Pelatihan Bencana Dan Keselamatan Kerja Terhadap Respons Persepsi Mahasiswa Prodi Ilmu Kesehatan Masyarakat. JUMANTIK (Jurnal Ilmiah Penelitian Kesehatan), 4(1), 83. https://doi.org/10.30829/jumantik.v4i1.4127
Wahyuni, E. F., Hilal, S., & Madnasir. (2022). Analisis Implementasi Etika Kerja Islam, Ekonomi Hijau dan Kesejahteraan dalam Prespektif Ekonomi Islam. Jurnal Ilmiah Ekonomi Islam, 8(03), 3476–3486.
Wara, ika lestari, Sudirman, R., & Rusli, A. (2023). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 6(2), 1482–1489. https://doi.org/10.23969/jrak.v12i2.2779
Wiredu, I., Osei Agyemang, A., & Agbadzidah, S. Y. (2023). Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2240559
Yasrawan, K. T., & Werastuti, D. N. S. (2022). Bagaimana Peran Dan Penerapan Akuntansi Hijau Di Indonesia? Jurnal Akuntansi Kontemporer, 14(3), 151–161. https://doi.org/10.33508/jako.v14i3.3514
Zhafira, N. H., Ertika, Y., & Chairiyaton, C. (2020). Persepsi Mahasiswa Terhadap Perkuliahan Daring Sebagai Sarana Pembelajaran. Jurnal Bisnis Dan Kajian Strategi Manajemen, 4(1), 37–45. https://doi.org/10.35308/jbkan.v4i1.1981
Published
2023-10-30
How to Cite
HASINAH, Hasinah; RISMAWATI, Rismawati; SUPRI, Zikra.
Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2565-2577, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/107746>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p03.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
