Application of Green Accounting Concepts through Accounting Education in Support of Green Economy
Abstract
This research aims to investigate the significant influence of the application of green accounting concepts and accounting education in supporting the green economy. This research uses quantitative methods with multiple linear analysis techniques to analyze the data. The population of this study consisted of students from the Faculty of Economics and Business, Muhammadiyah University of Palopo. Research sampling was carried out using the Slovin formula, which resulted in a total sample of 133 respondents. The results of this research significantly show that the application of the green accounting concept has a positive impact on the green economy. Apart from that, accounting education also plays an important role in supporting the green economy. Thus, this research concludes that the application of green accounting concepts through accounting education can make a significant positive contribution in supporting green economic growth.
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References
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Al-Dhaimesh, Othman Hel. “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, vol. 10, no. 6, 2020, pp. 164–68, https://doi.org/10.32479/ijeep.10199.
Anden, Trecy E. “Penerapan Konsep Green Economy : Dalam Pengembangan Pendidikan, Pariwisata Dan Rekreasi Sebagai Upaya Mewujudkan Pembangunan Berwawasan Lingkungan (Studi Pada Kota Palangka Raya).” Prosiding Seminar Nasional Universitas Pgri Palangka Raya, vol. 1, 2022, pp. 121–37, https://doi.org/10.54683/puppr.v1i0.17.
Ashari, Muhammad Hasyim, and Yudhi Anggoro. “Mewujudkan Keberhasilan Usaha Dengan Penerapan Akuntansi Hijau.” Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, vol. 5, no. 1, 2021, pp. 45–56, https://doi.org/10.33795/jraam.v5i1.005.
Darwis, Herman, and Meliana Meliana. “Pengaruh Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan.” Jurnal Ekonomi, Akuntansi Dan Manajemen Multiparadigma (JEAMM), vol. 1, no. 2, 2020, pp. 48–58, https://doi.org/10.51182/jeamm.v1i2.1850.
Demdoum, Zakaria, et al. “The Application of Green Accounting According to Activity-Based Costing for an Orientation Towards a Green Economy.” International Journal of Digital Strategy, Governance, and Business Transformation, vol. 11, no. 1, 2021, pp. 1–15, https://doi.org/10.4018/ijdsgbt.20210101.oa3.
Dhar, Bablu Kumar, et al. “Impact of Social Responsibility Disclosure between Implementation of Green Accounting and Sustainable Development: A Study on Heavily Polluting Companies in Bangladesh.” Corporate Social Responsibility and Environmental Management, vol. 29, no. 1, 2022, pp. 71–78, https://doi.org/10.1002/csr.2174.
Gonzalez, Candy Chamorro, and Jesús Peña-Vinces. “A Framework for a Green Accounting System-Exploratory Study in a Developing Country Context, Colombia.” Environment, Development and Sustainability, vol. 25, no. 9, 2022, pp. 9517–41, https://doi.org/10.1007/s10668-022-02445-w.
He, Xiaoyu, and Bo Li. “A Study on the Influence of Green Industrial Policy on Urban Green Development: Based on the Empirical Data of Ecological Industrial Park Pilot Construction.” Sustainability (Switzerland), vol. 15, no. 13, 2023, https://doi.org/10.3390/su151310065.
Herwastyo, Rachmad Arief. DAMPAK PENERAPAN AKUNTANSI HIJAU DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN. 2021. SEKOLAH TINGGI ILMU EKONOMI (STIE) MALANGKUCECWARA MALANG, http://repository.stie-mce.ac.id/id/eprint/1330.
Iskandar, et al. “Student’s Literacy on Green Accounting Concept and Its Challenges Ahead.” Journal of Educational and Social Research, vol. 11, no. 6, 2021, pp. 269–76, https://doi.org/10.36941/jesr-2021-0146.
Kartika Nuringsih, et al. “Mendorong Green Entrepreneurial Intention Melalui Green Economy Dan Green Entrepreneurial Orientation.” Jurnal Ekonomi, vol. 27, no. 3, 2022, pp. 417–38, https://doi.org/10.24912/je.v27i3.1203.
Maama, Haruna, and Kingsley Opoku Appiah. “Green Accounting Practices: Lesson from an Emerging Economy.” Qualitative Research in Financial Markets, vol. 11, no. 4, 2019, pp. 456–78, https://doi.org/10.1108/QRFM-02-2017-0013.
Nizaar, Muhammad. “Green Education Untuk Mengembangkan Karakter Entrepreneurship Siswa Abad 21.” Prosiding Seminar Nasional …, vol. 4, no. 1974, 2022, pp. 6–15, https://prosiding.ummetro.ac.id/index.php/snppm/article/view/91%0Ahttps://prosiding.ummetro.ac.id/index.php/snppm/article/download/91/54.
Nurcahyo, Wiwit, et al. “Konsep Keputusan Nasabah Dan Literasi Keuangan Pada Lembaga Perbankan.” Jurnal Riset Akuntansi & Perpajakan (JRAP), vol. 10, no. 1, 2023, pp. 21–32, https://doi.org/10.35838/jrap.2023.010.01.03.
Putri, Ayu Mayshella, et al. “E-JRA Vol. 08 No. 01 Februari 2019 Fakultas Ekonomi Dan Bisnis Universitas Islam Malang.” E-Jra, vol. 08, no. 03, 2019, pp. 12–28, http://riset.unisma.ac.id/index.php/jra/article/view/4043.
Ramadhani, Najla Afifah, et al. Pengaruh Pembelajaran Pendidikan Konservasi Terhadap Perilaku Konsumen Hijau (Green Consumers Behavior) Mahasiswa Fakultas Ekonomi Angkatan 2021 Di Universitas Negeri Semarang. no. 2, 2022, pp. 84–92, https://doi.org/10.15294/ijc.v11i2.37485.
Rosanti, Atik, et al. “Pendidikan Hijau (Green Education) Dalam Menghadapi Isu Nasional Dan Global.” Edumaspul: Jurnal Pendidikan, vol. 6, no. 1, 2022, pp. 1218–23, https://doi.org/10.33487/edumaspul.v6i1.3637.
Rounaghi, Mohammad Mahdi. Economic Analysis of Using Green Accounting and Environmental Accounting to Identify Environmental Costs and Sustainability Indicators. 2019, pp. 504–12, https://doi.org/10.1108/IJOES-03-2019-0056.
Taufiq, Abd Rohman, and Richo Diana Aviyanti. “Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan.” Owner, vol. 6, no. 2, 2022, pp. 1336–41, https://doi.org/10.33395/owner.v6i2.748.
Tavita, Gusti Eva, et al. Implementasi Ekonomi Hijau ( Green Economy ) Dalam Pemanfaatan Sumber Daya Mangrove Dalam Mendukung Ketahanan Pangan. no. 1, 2023, pp. 366–73.
Wahyuni, Wahyuni, et al. “The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia.” Binus Business Review, vol. 10, no. 2, 2019, pp. 131–37, https://doi.org/10.21512/bbr.v10i2.5767.
Wara, Ika Lestari, et al. “Penerapan Green Accounting Terhadap Kinerja Keuangan.” Jurnal Riset Akuntansi Kontemporer, vol. 6, no. 2, 2023, pp. 1482–89, https://doi.org/10.23969/jrak.v12i2.2779.
Wardani, Tasya, et al. “Perilaku Pengelolaan Keuangan Berbasis Green Economy.” Ekuitas: Jurnal Pendidikan Ekonomi, vol. 10, no. 1, 2022, pp. 138–44, https://ejournal.undiksha.ac.id/index.php/EKU/article/view/47190.
Wenni Anggita, et al. “Carbon Emission Disclosure And Green Accounting Practices On The Firm Value.” Jurnal Akuntansi, vol. 26, no. 3, 2022, pp. 464–81, https://doi.org/10.24912/ja.v26i3.1052.
Wiguna, Meilda, et al. “Determinants of Sustainable Development: The Role of CSR Disclosure.” Problems and Perspectives in Management, vol. 21, no. 2, 2023, pp. 210–20, https://doi.org/10.21511/ppm.21(2).2023.23.
Wijaya, Margaretha Jessica, and Nera Marinda Machdar. “Asimetri Informasi Memoderasi Akuntansi Hijau Dan Kualitas Pengungkapan Lingkungan Dan Sosial Terhadap Volatilitas Harga Saham.” KALBISIANA Jurnal Sains, Bisnis Dan …, vol. 8, no. 3, 2022, pp. 2767–84, http://ojs.kalbis.ac.id/index.php/kalbisiana/article/view/1481%0Ahttp://ojs.kalbis.ac.id/index.php/kalbisiana/article/download/1481/441.
Wijayanti, Rita, et al. “Upaya Peningkatan Kompetensi Calon Akuntan Dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial Dan Lingkungan.” The 15th University Research Colloqium 2022, 2022, pp. 108–13, http://repository.urecol.org/index.php/proceeding/article/download/2037/2000.
Wiredu, Ishmael, et al. “Does Green Accounting Influences Ecological Sustainability? Evidence from a Developing Economy.” Cogent Business and Management, vol. 10, no. 2, 2023, https://doi.org/10.1080/23311975.2023.2240559.
Zulfikar, Rizka, and Prihatini Ade Mayvita. “GREEN ECONOMY WORKSHOP : MEMPERSIAPKAN WIRAUSAHA MUDA YANG BERWAWASAN LINGKUNGAN DI SMKN 3 BANJARMASIN.” Prosiding Hasil-Hasil Pengabdian Kepada Masyarakat Tahun 2018 Dosen-Dosen Universitas Islam Kalimantan, 2018, pp. 53–61.
Published
2024-03-31
How to Cite
AGSHARI, Zara; RISMAWATI, Rismamati; SUPRI, Zikra.
Application of Green Accounting Concepts through Accounting Education in Support of Green Economy.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 3, p. 689-701, mar. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/108903>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i03.p10.
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