Tren Perkembangan : System Literature Review Analisis Pemanfaatan Green Accounting Terhadap Kinerja Keuangan Perusahaan

Sendy Eko Syahputra; Fahzami Ahmad Nursati; Dien Noviany Rahmatika

doi:10.59581/jka-widyakarya.v2i3.3759

Authors

Sendy Eko Syahputra Universitas Pancasakti Tegal
Fahzami Ahmad Nursati Universitas Pancasakti Tegal
Dien Noviany Rahmatika Universitas Pancasakti Tegal

DOI:

https://doi.org/10.59581/jka-widyakarya.v2i3.3759

Keywords:

Green Accounting, Utilization of Green Accounting, Company Financial Performance

Abstract

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

References

Adams, C. A. (2004). The ethical, social and environmental reporting‐performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731–757. https://doi.org/10.1108/09513570410567791

Adnan Nuamaan, Suaad. (2022). The role of GRI standards in reporting the dimensions of sustainable developmentAn applied study in a number of local companies on the Iraq Stock Exchange. Journal of Economics and Administrative Sciences, 28, 200–215. https://doi.org/10.33095/jeas.v28i133.2364

Agnes, K. (2023). The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners’ Size on Corporate Social Responsibility Disclosure. IJPPR, 4(2), 117. https://doi.org/10.47667/ijppr.v4i2.203

Angelia, V., & Lastanti, H. (2024). The Effect of Green Accounting and Carbon Disclosure to Profitability, Intervened By: Green Innovation. International Journal of Education, Information Technology, and Others, 7(1), 239–249. https://doi.org/10.5281/zenodo.10558697

Angelina, M., & Nursasi, E. (2021). Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224. https://doi.org/10.56521/manajemen-dirgantara.v14i2.286

Annisa AzZahra, Rosada, M., Emilia Ambarwati, Bela nofita, Muji wasini, Yunira Hastuti, & Khoirul riyansah. (2023). Mengintegrasikan kinerja lingkungan ke dalam pelaporan keuangan: perspektif green accounting. Wanargi : Jurnal Manajemen Dan Akuntansi, 1(2), 192197. https://doi.org/10.62017/wanargi.v1i2.221

Arfan Ikhsan. 2008. Akuntansi Lingkungan & Pengungkapannya. Yogyakarta: Graha Ilmu

Arum, E. (2019). The Implementation Of Green Accounting And Its Implication On Financial Reporting Quality In Indonesia. Journal Of Business Studies And …. Retrieved from https://mail.onlinejournal.unja.ac.id/jbsmr/article/download/8646/10018

Astari Dianty, & Nurrahim, G. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan. 4(2), 126–135. https://doi.org/10.37278/eprofit.v4i2.529

Ayu Mayshella Putri, Nur Hidayati, & Moh. (2019). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Manufaktur Di Bursa Efek Indonesia. Retrieved from https://api.semanticscholar.org/CorpusID:214002642

Azhar, S. (2023). Pengaruh Strategic Management Accounting dalam memediasi Dampak Green Accounting dan Pengendalian Internal terhadap Kinerja Manajerial. Madani: Jurnal Ilmiah Multidisiplin, (Vol 1, No 6 (2023): Juli). Retrieved from https://jurnal.penerbitdaarulhuda.my.id/index.php/MAJIM/article/view/523/565

Bambang Ahmad Indarto, & Ani, D. A. (2023). The Role of Green Accounting Through the Implementation of Carbon Taxes as an Instrument for Climate Change Mitigation in Indonesia. The Accounting Journal of Binaniaga, 8(01), 73–84. https://doi.org/10.33062/ajb.v8i01.24

Bela, K., Said, D., & Rasyid, S. (2023). Green Accounting : Realitas dan pengungkapannya (Studi Pada Industri Kehutanan di Papua Selatan). Management Studies and Entrepreneurship Journal (MSEJ), 4(3), 3198–3205. https://doi.org/10.37385/msej.v4i4.2115

Budiono, S., & Dura, J. (2021). The Effect of Green Accounting Implementation on Profitability in Companies Compass Index 100. International Journal of Educational Research & Social Sciences, 2(6), 1526–1534. https://doi.org/10.51601/ijersc.v2i6.216

Chamorro Gonzalez, C., & Mendoza, K. H. (n.d.). Green accounting in Colombia: a case study of the mining sector.

Call For Papers, D., & Sancall. (2013). Proceeding Seminar Nasional Green Accounting, Mengapa Dan Bagaimana?

Choiriah, S., & Lysandra, S. (2023). Effect of Green Accounting, Quality Management on Financial Performance, and Green Innovation as Moderation Variables. Journal Of Economics, Finance And Management Studies, 06(07). https://doi.org/10.47191/jefms/v6-i7-61

Dea Agnes Efria, Mellya Embun Baining, & Orinaldi, M. (2023). Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar Di Issi Tahun 2019-2021. Al Fiddhoh, 4(2), 77–88. https://doi.org/10.32939/fdh.v4i2.2568

Deswanto, V. (2022). Literature Review: Green Accounting Era 4.0 Menuju Society 5.0. Jurnal Riset Akuntansi Dan Manajemen Malahayati (JRAMM), 11(2), 42–48.

Dupa, A., Hizazi, A., & Wahyudi, I. (2023). Journal Of Management, Accounting, General Finance And International Economic Issues (Marginal) The Effect Of Implementing Green Accounting And Csr Disclosures On The Quality Of Financial Reporting With Institutional Ownership As A Moderation Variable (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period).

Dura;, J. (2022). Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green Industry. Jurnal Akuntansi, (Vol. 26 No. 2 (2022): May 2022), 192–212. Retrieved from https://ecojoin.org/index.php/EJA/article/view/893/854

Dwi, A., & Aqamal Haq. (2023). Pengaruh Green Accounting, Good Corporate Governance dan Ukuran Perusahaan Terhadapa Kinerja Keuangan. Jurnal Ekonomi Trisakti, 3(1), 663–676. https://doi.org/10.25105/jet.v3i1.15464

Dwianika, A., Purwanto, E., Suyoto, Y. T., & Pitaloka, E. (2024). Bibliometrics Analysis of Green Accounting Research. International Journal of Energy Economics and Policy, 14(1), 349–358. https://doi.org/10.32479/ijeep.15055

Efria, Dea Agnes, Baining, Mellya Embun, & Orinaldi, M. (2023). Pengaruh Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan Yang Terdaftar Di Issi Tahun 20192021. Al Fiddhoh: Journal of Banking, Insurance, and Finance, 4(2), 77–88.

Egiyi, M., & Florence, A. (2020). Green Accounting: The Way to Economic Sustainability Publication Process Date.

Elkington, J. (1999). Cannibals with forks: The triple bottom line of 21st century business. Capstone. Retrieved from https://books.google.co.id/books?id=Fl1gQgAACAAJ

Erliana Cahyaning Budi, & Zuhrohtun Zuhrohtun. (2023). Pengaruh Green Accounting, Kinerja Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan. Ekonomi Dan Bisnis Universitas Udayana (E-Journal), 1942–1942. https://doi.org/10.24843/eeb.2023.v12.i10.p05

Fatimah, S. (2019). Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness. Integrated Journal of Business and Economics (IJBE), (Vol 3, No 2 (2019): Integrated Journal of Business and Economics), 164–178. Retrieved from https://ojs.ijberesearch.com/index.php/IJBE/article/view/156/pdf

Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23.

Global Reporting Initiative, Coalition For Environmentally Responsible Economies, & United Nations Environment Programme. (2000). Global Reporting Initiative: sustainability reporting guidelines on economic, environmental, and social performance. Boston: Global Reporting Initiative.

Hamidi, H., Nuzuwar, N., & Nurmal, I. (2019). Peran Kepala Sekolah Sebagai Administrator dan Supervisor. Journal of Administration and Educational Management (Alignment), 2(1), 39–47. https://doi.org/10.31539/alignment.v2i1.743

Handoko, J., & Santoso, V. (2023). Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi. Nominal Barometer Riset Akuntansi Dan Manajemen, 12(1), 84–101. https://doi.org/10.21831/nominal.v12i1.56571

Helmisar Saifuddin, A. C. D. H., & Wiyono, S. (2023). Analisis Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan Dan Pengungkapan CSR Terhadap Tingkat Profitabilitas Perusahaan (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tahun 2018-2021). Jurnal Ekonomi Trisakti, 3(1), 1197–1208. https://doi.org/10.25105/jet.v3i1.16078

Hidayat, S., Aris, M., Bisnis, F., & Muhammadiyah Surakarta, U. (2023). The Influence Of Corporate Social Responsibility, Green Accounting And Environmental Performance On Financial Performance Pengaruh Corporate Social Responsibility, Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan. Management Studies and Entrepreneurship Journal, 4(6), 8395–8404.

Indra, R. (2019). Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), (Vol 2, No 2 (2019): December), 126–132. Retrieved from https://jurnal.unmer.ac.id/index.php/afr/article/view/3722/pdf

Indriastuti, M., & Mutamimah, M. (2023). Green Accounting and Sustainable Performance of Micro, Small, and Medium Enterprises: The Role of Financial Performance as Mediation. The Indonesian Journal of Accounting Research, 26(02). https://doi.org/10.33312/ijar.691

Indriastuti, M., Chariri, A., & Fuad. (2022). Green Accounting Adoption Toward Sustainable Performance. Lecture Notes in Networks and Systems, 527 LNNS, 264–273. https://doi.org/10.1007/978-3-031-14627-5_26

Jurnal, L., Gusti, I., Purnamawati, A., Yuniarta, G., Putu, I., & Diatmika, G. (2018). Green Accounting: A Management Strategy and Corporate Social Responsibility Implementation. International Journal of Community Service Learning, 2(3), 149–156.

Kamila Ramadhani, Saputra, M. S., & Wahyuni, L. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 9(2), 229–244. https://doi.org/10.25105/jat.v9i2.14559

Karsam, K., Sasmita, J., Hudin, N. S., Rainanto, B. H., Solihin, S., & Noor, B. (2022). The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company. International Journal Of Trends In Accounting Research, 3(2), 84–93. https://doi.org/10.54951/ijtar.v3i2.401

Kartyaningsih Bela, R., Said, D., & Rasyid, S. (2023). Green Accounting: Reality And Disclosure (Studies In The Forestry Industry In South Papua). Management Studies and Entrepreneurship Journal, 4(3), 3198–3205. http://journal.yrpipku.com/index.php/msej

Khan, S., & Gupta, S. (2023). The interplay of sustainability, corporate green accounting and firm financial performance: a metaanalytical investigation. Sustainability Accounting, Management and Policy Journal, aheadofprint(aheadofprint). https://doi.org/10.1108/SAMPJ0120220016

Kusumaningtias. (2013). Proceeding seminar nasional green accounting, mengapa dan bagaimana?

Lako, Andreas Prof. Dr. (2018). Akuntansi hijau : isu, teori, dan aplikasi. Jakarta: Salemba Empat

Linawati, D., Srie Yuniawati, A., Farman, F., Akuntansi, P., Ekonomi, F., Bisnis, D., … Utara, S. (2022). The Effect of Biological Asset Intensity and Green Accounting On The Financial Performance Of Agricultural Companies Listed On The Indonesia Stock Exchange, 2017-2019. 5(1).

Lutfillah, N., & Amadea, T. (2022). Does Environmental Performance in Green Accounting Affect Profitability?

Marannu Paledung, Desi Nurdiyanti, Ratna Ayu Damayanti, & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Retrieved from Jurnal Akuntansi Kontemporer website: https://api.semanticscholar.org/CorpusID:258848033

Niken Safitri, Nurmala Ahmar, Zaky, M., & Moh. Ali Rahmani. (2022). Green Intellectual Capital And Environmental Management Accounting: A Literatur Review. Jurnal Proaksi, 9(3), 281–291. https://doi.org/10.32534/jpk.v9i3.3096

Ningsih, W. F., & Rachmawati, R. (2017). Implementasi Green Accounting dalam Meningkatkan Kinerja Perusahaan. JABE (Journal of Applied Business and Economic), 4(2), 149. https://doi.org/10.30998/jabe.v4i2.2142

Nkwo, C. (2024). Green Accounting Practices: A Comparative Analysis of Environmental Accounting and Natural Resource Accounting in Business Operations. International Journal of Advanced Academic Research |, 10(2), 2488–9849.

Nur Afni, F., & Achyani, F. (2023). Pengaruh Green Accounting, Sustainability Report Dan Material Flow Cost Accounting Terhadap Profitability Dengan Intellectual Capital Sebagai Variabel Moderasi. Innovative: Journal of Social Science Research, 3, 2023–2196.

Nur, M., Molina, Indriyanto, E., & Digdowiseiso, K. (2023). The Implementation of Green Accounting in Indonesia: A Bibliometric Analysis. Management, Business and Social Science (IJEMBIS) Peer-Reviewed -International Journal, 3(2), 470–480.

Nurafika, P., & Sari, E. N. (2019). Analisis Penerapan Green Accounting Di Ptpn Iii Kebun Rambutan Dan Kebun Gunung Para. Jurnal Akuntansi Dan Keuangan Kontemporer (JAKK), 2(1), 69–80. https://doi.org/10.30596/jakk.v2i1.4466

Oktavia Marpaung. (2023). Penerapan dan Peran Green Accounting Pada Sektor Industri Dan Bisnis Di Indonesia. Jurnal Kewirausahaan Bukit Pengharapan, 3(1), 52–66. https://doi.org/10.61696/juwira.v3i1.101

Paledung, M., Nurdiyanti, D., Damayanti, R. A., & Said, D. (2023). Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review. Jurnal Akuntansi Kontemporer, 15(2), 72–81. https://doi.org/10.33508/jako.v15i2.4366

Pedersen, E. R. G. (2015). Corporate Social Responsibility. SAGE Publications. Retrieved from https://books.google.co.id/books?id=pbICwAAQBAJ

Petta, K. (2020). Green Accounting and Its Implementation in Indonesia. Efektor, (Vol 7 No 1 (2020): Efektor Vol.7 No.2 Tahun 2020), 59–72. Retrieved from https://ojs.unpkediri.ac.id/index.php/efektore/article/view/14414/1605

Rahman, A., Muliati, & Supriadi, A. (2024). The Role of Sustainable Corporate Development and Green Accounting: Literature Review. IJHESS, 6(1), 190~199. https://doi.org/10.56338/ijhess.v6i1.4765

Riadi, M. (2022). Green Accounting (Tujuan, Karakteristik, Prinsip, Komponen dan Pengukuran). Didapat dari https://www.kajianpustaka.com/2022/07/green-accounting.html

Rini. (2019). Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, (Volume 20, No.2, 2019), 124–131. Retrieved from https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/5990/pdf_1

Riska. (2023). Pengaruh Implementasi Green Accounting dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal Ekonomi Trisakti, (Vol. 3 No. 1 (2023): April), 1257–1266. Retrieved from https://ejournal.trisakti.ac.id/index.php/jet/article/view/16014/9250

Ritu, Ms., & Chawla, P. (2021). Green Accounting - A Systematic Review Based on Environmental Sustainability. International Research Journal on Advanced Science Hub, 3(Special Issue 7S), 96–102. https://doi.org/10.47392/irjash.2021.217

Riyadh, H. A., Al-Shmam, M. A., Huang, H. H., Gunawan, B., & Alfaiza, S. A. (2020). The Analysis Of Green Accounting Cost Impact On Corporations Financial Performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238

Rounaghi, M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35, 504–512. https://doi.org/10.1108/IJOES-03-2019-0056

Safitri, N., Setiatin, T., Zaelani, R., Zaky, M., & Suaebah, E. (2024). Eksplorasi Green Intellectual Capital dan Green Accounting: Tinjauan Literatur dalam Mendukung Keberlanjutan Usaha. JPK, 11(1), 3047. https://doi.org/10.32534/jpk.v11i1.5482

Salim, M. J. M., Eksandy, A., & Sofia, I. P. (2023). The Effect Of Green Accounting And Firm Size On Financial Report Performance (Empirical Study Of Mining Sector Companies Listed On The Indonesia Stock Exchange In 2017-2021). International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 1(4), 432–441. https://doi.org/10.61990/ijamesc.v1i4.13

Santi Rahma Dewi. (2016). Pemahaman Dan Kepedulian Penerapan Green Accounting : Studi Kasus Ukm Tahu Di Sidoarjo.

Sari, N., & Tri Ayu Astari. (2023). Green Accounting Implementation on the Improvement of Company Financial Performance. International Journal of Business, Humanities, Education and Social Sciences, 5(1), 1–7. https://doi.org/10.46923/ijbhes.v5i1.222

Sudimas, M. R., Ramdany, R., & Ispriyahadi, H. (2023). Does Financial Performance Mediate the Impact of Green Accounting and Environmental Performance on Firm Value? Journal of Governance Risk Management Compliance and Sustainability, 3(1), 58–73. https://doi.org/10.31098/jgrcs.v3i1.1487

Sudariana, N., & Yoedani, M. M. (n.d.). Analisis statistik regresi linier berganda.

Sundari, T. M., & Sulfitri, V. (2022). Universitas Ibnu Sina (Uis) Penerapan Green Accounting, Corporate Social Responsibility, Dan Ukuran Perusahaan Terhadap Profitabilitas. www.idx.co.id

Suprapto, Y., & Junita, J. (2023). Pengaruh Variabel Macroeconomic terhadap Firm Performance pada Sektor LQ45. Jurnal Ekonomi Akuntansi Dan Manajemen, 22(2), 115. https://doi.org/10.19184/jeam.v22i2.39718

Suryani, M. (n.d.). Metode SLR untuk Mengidentifikasi Isu-Isu dalam Software Engineering. http://ieeexplore.ieee.org/Xplore/home.jsp

Trisnawati, L. P. P., Nawangsari, L. C., Johannes Lo, S., Zainal, V. R., & Irmaningsih, E. S. (2022). Literature Review of Corporate Sustainability in Practices (The Implementation of Green Accounting in Modern Industries). International Journal of Social Science and Human Research, 05(11). https://doi.org/10.47191/ijsshr/v5-i11-48

Utami, R. D., & Nuraini, A. (2020). Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas. Jurnal Ilmiah Akuntansi Kesatuan, 8(2), 197–206. https://doi.org/10.37641/jiakes.v8i2.378

Verlita, R. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, (Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]), 569–578. Retrieved from https://ejournal.upi.edu/index.php/JRAK/article/view/26158/13450

Vivi Kumalasari Subroto; Eni Endaryati. (2022). Penerapan Green Management System Dan Green Accounting Pasca Covid19 Di Indonesia. JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan, (Vol. 1 No. 1 (2022): April : Jurnal Manajemen Bisnis Kewirausahaan), 17–22. Retrieved from https://jurnalstiepari.ac.id/index.php/jumbiwira/article/view/26/24

Widiyati, D., & Hasanah, N. (2023). Pengaruh Business Networking, Praktik Operasional Hijau, dan Akuntansi Digital terhadap Kinerja Perusahaan. Inovasi, 10(2), 335. https://doi.org/10.32493/inovasi.v10i2.p335-344.36113

Yulia Eka Riyanti; Etty Murwaningsari. (2023). Corporate Governance Role as Moderating Green Intellectual Capital and Green Accounting Influence on Sustainable Finance Implementation in IDX Listed Banks. Devotion : Journal of Research and Community Service, (Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service), 1593–1611. Retrieved from https://devotion.greenvest.co.id/index.php/dev/article/view/545/980

Yunia, A., Agus Satrya Wibowo, & Rosel, R. (2023). Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal Manajemen Sains Dan Organisasi, 3(3), 221–231. https://doi.org/10.52300/jmso.v3i3.7543