Green Accounting di Sektor Publik: Tanggung Jawab Pemerintah dalam Sustainability Financial Reporting
DOI:
https://doi.org/10.71417/j-sime.v2i3.1711Keywords:
Green Accounting , Sektor Publik , Pelaporan Keberlanjutan, Akuntabilitas LingkunganAbstract
Perubahan iklim, degradasi lingkungan, dan meningkatnya tuntutan transparansi publik telah mendorong pemerintah untuk mengintegrasikan prinsip keberlanjutan ke dalam pengelolaan keuangan publik. Green accounting muncul sebagai pendekatan strategis yang memungkinkan entitas sektor publik untuk mengidentifikasi, mengukur, dan melaporkan dampak lingkungan secara sistematis. Penelitian ini mengkaji peran green accounting dalam meningkatkan akuntabilitas dan transparansi pelaporan keuangan berkelanjutan di sektor publik serta mengidentifikasi tantangan utama dalam implementasinya. Hasil penelitian menunjukkan bahwa green accounting meningkatkan akuntabilitas lingkungan, memperbaiki kualitas pelaporan keberlanjutan, dan memperkuat kepercayaan publik terhadap pengelolaan keuangan pemerintah. Namun, implementasinya masih terkendala oleh belum adanya kerangka pelaporan yang terstandarisasi, kesulitan dalam mengukur biaya lingkungan, keterbatasan kapasitas kelembagaan, serta praktik pengungkapan yang bersifat simbolis. Penelitian ini menegaskan bahwa green accounting merupakan instrumen penting dalam tata kelola berkelanjutan serta memberikan wawasan bagi pengembangan kebijakan dan penelitian di masa depan.
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Copyright (c) 2026 Athiyyah Mazaya Putri El Zahri, Rina Tjandrakirana DP (Author)
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