TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW

Marannu Paledung, Desi Nurdiyanti, Ratna Ayu Damayanti, Darwis Said

Abstract


Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future.

Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study.

Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.


Save to Mendeley


Keywords


Akuntansi Hijau; Systematic Literature Review; Penelitian Akuntansi

Full Text:

PDF

References


Abdullah, M. W., & Amiruddin, H. (2017). Efek Green Accounting terhadap Material Flow Cost Accounting dalam Meningkatkan Keberlangsungan Perusahaan. Ekuitas: Jurnal Ekonomi dan Keuangan, 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145.

Afni, Z., Meuthia, R. F., Zahara, & Rahmayani, R. (2019). Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Account-ing Pada Perusahaan. Jurnal ASET (Akuntansi Riset), 11(2), 340-349. https://doi.org/10.17509/jaset.v11i2.20794.

Agustia, D., Sawarjuwono, T., & Dianawati, W. (2019). The Mediating Effect of Environmen-tal Management Accounting on Green Inno-vation-Firm Value Relationship. International Journal of Energy Economics and Policy, 9(2), 299–306. https://doi.org/10.32479/ijeep.7438.

Amoako, G. K., Adam, A. M., Arthur, C. L., & Tackie, G. (2021). Institutional Isomorphism, Environmental Management Accounting and Environmental Accountability: A Review. Environment, Development and Sustainability, 23(8), 11201–11216. https://doi.org/10.1007/s10668-020-01140-y.

Angelina, M., & Nursasi, E. (2021). Pengaruh Pen-erapan Green Accounting dan Kinerja Ling-kungan terhadap Kinerja Keuangan Perus-ahaan. Jurnal Manajemen Dirgantara, 14(2), 211–224.

Anggraeni, A. A., & Dewi, H. P. (2022). Green Ac-counting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia. Journal of Audiing, Finance, and Forensic Accounting, 10(1), 61–74. https://doi.org/10.21107/jaffa.v10i1.14034.

Buric, M. N., Filipovic, A. L., & Stojanovic, A. J. (2022). Green Accounting with Special Refer-ence to Montenegro. Proceedings. New Tech-nologies, Development and Applications V: Sarajevo.

Chairia, Ginting, J. V. B., Ramles, P., & Ginting, F. (2022). Implementasi Green Accounting (Akuntansi Lingkungan) di Indonesia: Studi Literatur. FINANCIAL (Jurnal Akuntansi), 8(1), 40–49. https://doi.org/10.37403/financial.v8i1.368.

Chamorro, C., Jesús, G., & Vinces, P. (2022). A Framework for a Green Accounting System - Exploratory Study in a Developing Country Context, Colombia. Environment, Development and Sustainability, 1, 1–25. https://doi.org/10.1007/s10668-022-02445-w.

Chasbiandani, T., Rizal, N., & Satria, I. (2019). Pen-erapan Green Accounting Terhadap Profit-abitas Perusahaan di Indonesia. AFRe: Ac-counting and Financial Review, 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722.

Chotaliya, M. (2022). Green Accounting in India as a Measure of Attaining Sustainable Devel-opment Goals. Proceedings. The 3rd Interna-tional Media Conference 2021: Surabaya.

Dewi, P. P., & Narayana, I. P. E. (2020). Implemen-tasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Journal Akuntansi, 30(12), 3252–3262. https://doi.org/10.24843/EJA.2020.v30.i12.p20.

Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of Social Responsibility Disclosure between Implementation of Green Account-ing and Sustainable Development: A Study on Heavily Polluting Companies in Bangla-desh. Corporate Social Responsibility and Envi-ronmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174.

Dura, J., & Suharsono, R. (2022). Application Green Accounting to Sustainable Development Im-prove Financial Performance Study in Green Industry. Jurnal Akuntansi, 26(2), 192–212. https://doi.org/10.24912/ja.v26i2.893.

Endiana, I. D. M., & Suryandari, N. N. A. (2020). Perspektif Akuntansi Manajemen Ling-kungan dan Pengungkapannya pada Nilai Perusahaan. Jurnal Akuntansi Dan Auditing, 17(1), 80–89. https://doi.org/10.14710/jaa.17.1.80-89.

Faizah, B. S. Q. (2020). Penerapan Green Account-ing Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779

Farhan, A. (2021). Isu-isu akuntansi modern. In C. Globalcare (Ed.), Teori Akuntansi - Perjalanan Filosofis Akuntansi dan Teori Menuju Praktik. Sidoarjo: CV Globalcare.

Febriandani, M. S., & Utomo, D. C. (2022). System-atic Literature Review: Penyebab Kecurangan. Diponegoro Journal of Accounting, 11(4), 1–11.

Georg, S., & Justesen, L. (2017). Counting to Zero: Accounting for a Green Building. Accounting, Auditing & Accountability Journal, 30(5), 1065–1081. https://doi.org/10.1108/AAAJ-04-2013-1320.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Ba-dan Penerbit Universitas Diponegoro.

Gonzalez, C. C., & Mendoza, K. H. (2020). Green Accounting in Colombia: Case Study of the Mining Sector. Environment, Development and Sustainability, 23(4), 6453–6465. https://doi.org/10.1007/s10668-020-00880-1.

Hadriyani, N. L. I., & Dewi, N. W. Y. (2022). Pengaruh Aspek Green Accounting Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 13(2), 357–367. https://doi.org/10.23887/jimat.v13i02.

Hamidi, H. (2019). Analisis Penerapan Green Ac-counting Terhadap Kinerja Perusahaan. Equilibiria, 6(2), 23–36. https://doi.org/10.33373/jeq.v6i2.2253.

Herdiansyah, H. (2013). Wawancara, Observasi, dan Focus Groups sebagai Instrumen Penggalian Data Kualitatif. Jakarta: RajaGrafindo Persada.

Imansari, A. R., Roekhudin, & Prihatiningtias, Y. W. (2019). Akuntansi Hijau dan Industri Per-hotelan: Sebuah Keniscayaan Jurnal Economia: Review of Business and Economics Studies, 15(2), 189–208. https://doi.org/10.21831/economia.v15i2.24127.

Indriastuti, M., Chariri, A., & Fuad. (2022). Green Accounting Adoption Toward Sustainable Performance. Proceedings. International Con-ference on Intelligent Networking and Col-laborative Systems: Sanda-Shi.

Kholmi, M., & Nafiza, S. A. (2022). Pengaruh Pen-erapan Green Accounting dan Corporate So-cial Responsibility Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2019). Reviu Akuntansi Dan Bisnis Indonesia, 6(1), 1–13. https://doi.org/10.18196/rabin.v6i1.12998.

Lako, A. (2017). Krisis Ekologi dan Urgensi Tatakelola Bisnis dan Akuntansi Hijau. Didapat dari dari https://www.researchgate.net/profile/Andreas-Lako/publication/329841326_krisis_ekologi_dan_urgensi_akuntansi_hijau/links/5c1cf8d6458515a4c7eedacc/krisis-ekologi-dan-urgensi-akuntansi-hijau.pdf, 02 Februari 2023, pukul 17.00 WIB.

Lako, A. (2018). Akuntansi Hijau: Isu, Teori & Ap-likasi. Jakarta: Salemba Empat.

Lubis, H. Z., & Diani, A. (2018). Analisis Penera-pan Akuntansi Lingkungan (Green Account-ing) dalam Pengelolaan Limbah Perusahaan. Proceedings. Konferensi Nasional Ke- 8 Aso-siasi Program Pascasarjana Perguruan Tinggi Muhammadiyah’ Aisyiah (APPPTMA): Me-dan.

Maama, H., & Appiah, K. O. (2019). Green Ac-counting practices: Lesson From an emerging Economy. Qualitative Research in Financial Markets, 11(4), 456–478. https://doi.org/10.1108/QRFM-02-2017-0013

Marina, A., Wahjono, S. I., & Desipradani, G. (2017). Akuntansi Hijau Berbasis Etika Bisnis: Implementasi di RSUA Ponorogo, Jawa Ti-mur. BALANCE (Economic, Business, Manage-ment, and Accounting Journal), 14(1). https://doi.org/10.30651/blc.v14i01.1560.

Maulid, R. (2021). Mengenal Analisis Konten dalam Analisis Data Kualitatif. Didapatkan dari https://dqlab.id/mengenal-analisis-konten-dalam-analisis-data-kualitatif.

Maya, M., Mukhzarudfa, M., & Arum, E. D. P. (2018). Analisis Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan (Studi Kasus Pada ‎Celebrate The Success Of Top 20 Companies In Asia)‎. Jurnal Akuntansi & Keuangan Unja, 3(6), 39–46. https://doi.org/10.22437/jaku.v3i6.6042.

Miqdad, M. (2016). Membangun Corporate Sus-taiability Melalui Implementasi Green Ac-counting untuk Merespon Kebutuhan Pasar. Prosiding. Seminar Nasional Akuntansi, Ma-najemen & Keuangan: Malang.

Murniati, M., & Sovita, I. (2021). Penerapan Green Accounting Terhadap Profitabilitas Perus-ahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015–2019. Jurnal Ekonomi dan Bisnis Dharma Andalas, 23(1), 109–122. https://doi.org/10.47233/jebd.v23i1.208.

Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Interven-ing. Jurnal Ilmiah Ekonomi Islam, 6(3), 508–520. https://doi.org/10.29040/jiei.v6i3.1372.

Prasetyo, E., Hana, C. & Nastia, D. A. (2019). Ana-lisis Profitabilitas Terhadap Perusahaan Pelaku Green Accounting (Studi Kasus Pada Perusahaan Peraih Industri Hijau yang Ter-catat di Bursa Efek Indonesia). Seminar Na-sional Manajemen Ekonomi dan Akuntansi (SENMEA 2019): Kediri.

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

Praditya, A., & Utomo, D. U. (2022). Systematic Literature Review: Hubungan Sistem Infor-masi Akuntansi dengan Kinerja Perusahaan. Diponegoro Journal of Accounting, 11(4), 1–13.

Pratiwi, D. N., & Pravasanti, Y. A. (2018). Analisis Penerapan Green Accounting Pada Industri Batik Laweyan. Accounthink: Journal of Ac-counting and Finance, 3(2), 536–550. https://doi.org/10.35706/acc.v3i02.1478.

Riadi, M. (2022). Green Accounting (Tujuan, Karakter-istik, Prinsip, Komponen dan Pengukuran). Didapatkan dari: https://www.kajianpustaka.com/2022/07/green-accounting.html, 12 Januari 2023, pukul 12.30 WIB.

Rosaline, V. D., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting dan Environ-mental Performance Terhadap Economic Per-formance. Jurnal Riset Akuntansi Dan Keu-angan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158.

Rossi, A., & Vilchez, M. L. (2021). The Implementa-tion of Sustainability Reporting in a Small and Medium Enterprise and the Emergence of Integrated Thinking. Meditari Accountancy Research, 29(4), 966–984. https://doi.org/10.1108/MEDAR-02-2020-0706.

Rounaghi, M. M. (2019). Economic Analysis of Us-ing Green Accounting and Environmental Accounting to Identify Environmental Costs and Sustainability Indicators. International Journal of Ethics and Systems, 35 (4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056.

Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2020). Effect of Environ-mental Management Accounting Practices on Organizational Performance: Role of Process Innovation as a Mediating Variable. Business Process Management Journal, 27(4), 1296–1314. https://doi.org/10.1108/BPMJ-06-2020-0264.

Sulistiawati, E., & Dirgantari, N. (2016). Analisis Pengaruh Penerapan Green Accounting Ter-hadap Profitabilitas pada Perusahaan Per-tambangan yang Terdaftar di Bursa Efek In-donesia. Jurnal Reviu Akuntansi dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082.

Sunaningsih, S. N., Khabibah, N. A., & Suryati-mur, K. P. (2020). Penerapan Green Account-ing pada Rumah Sakit Umum Daerah Munti-lan Kabupaten Magelang. Jurnal TECH-NOBIZ: International Journal of Business, 3(2), 30–34. https://doi.org/10.33365/tb.v3i2.846.

Sunarmin. (2020). Green Technology Accounting as an Innovation to Reduce Environmental Pollution. Neraca: Jurnal Akuntansi Terapan, 1(2), 135–141. https://doi.org/10.31334/neraca. v1i2. 862.

Susetyarini, E., & Fauzi, A. (2020). Trend of Critical Thinking Skill Researches in Biology Educa-tion Journals Across Indonesia: From Re-search Design to Data Analysis. International Journal of Instruction, 13(1), 535–550. https://doi.org/10.29333/iji.2020.13135a.

Undang-Undang Republik Indonesia Nomor 40 Tahun 2007. (2007). Tahun2 007.dari https://peraturan.bpk.go.id/Home/Details/39965.

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

Wulandari, R., Natasari, D., & Faiz, A. F. (2019). Penerapan Akuntansi Lingkungan pada Ba-dan Usaha Milik Desa untuk Mewujudkan Green Accounting (Studi Kasus pada Badan Usaha Milik Desa “X”). MONEX: Journal of Accounting Research, 8(1), 169–187. https://doi.org/10.30591/monex.v8i1.1093.

Yasrawan, K. T., & Werastuti, D. N. S. (2022). Bagaimana Peran dan Penerapan Akuntansi Hijau di Indonesia? Jurnal Akuntansi Kontem-porer, 14(3), 151–161. https://doi.org/10.33508/jako.v14i3.3514.

Yuliana, Y. K., & Sulistyawati, A. I. (2021). Green Accounting: Pemahaman dan Kepedulian Dalam Penerapan (Studi Kasus Pada Pabrik Kecap Lele Di Kabupaten Pati). Solusi, 19(1), 45–59. https://doi.org/10.26623/slsi.v19i1.2999.




DOI: https://doi.org/10.33508/jako.v15i2.4366