OPTIMALISASI SUSTAINABLE FINANCE DAN PRATIK GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA PERUSAHAAN: MANFAAT DAN TANTANGAN IMPLEMENTASI DI INDONESIA
DOI:
https://doi.org/10.61722/jemba.v1i4.530Keywords:
sustainable finance, green accounting, sustainability, implementation challenges.Abstract
Abstrak: This study explores the implementation of sustainable finance and green accounting, focusing on their benefits, challenges, and strategies within the Indonesian context. Using a qualitative approach, secondary data were collected through literature reviews and case study analysis. The findings reveal that sustainable finance offers significant benefits, such as improved operational efficiency, reduced environmental risks, and increased investment appeal. Meanwhile, green accounting enhances corporate transparency and accountability through comprehensive reporting on environmental impacts. However, the implementation of these concepts faces challenges, including a lack of stakeholder awareness, inadequate regulations, and limited data and technical expertise. This study recommends strengthening regulations, enhancing sustainability literacy, and fostering collaboration among governments, companies, and educational institutions to accelerate the adoption of sustainable finance and green accounting. The study contributes to academic literature and offers practical insights to support the transition toward sustainability in the business sector.
Keywords: sustainable finance, green accounting, sustainability, implementation challenges.
Abstrak: Penelitian ini mengeksplorasi penerapan keuangan berkelanjutan dan akuntansi hijau, dengan fokus pada manfaat, tantangan, dan strategi implementasinya dalam konteks indonesia. Dengan menggunakan pendekatan kualitatif, data sekunder dikumpulakn melalui studi literatur dan analisis studi kasus. Hasil penelitian ini menunjukkan bahwa keuangan berkelanjutan memberikan manfaat gignifikan, seperti peningkatan efisiensi operasional, pengurangan risiko lingkungan, dan daya tarik investasi. Sementara itu, akuntansi hijau meningkatkan transparansi dan akuntabilitas perusahaan melalui pelaporan yang lebih komperhensif terkait dampak lingkungan. Namun, implementasi kedua konsep ini menghadapi tantangan berupa kurangnya kesadaran pemangku kepentingan, regulasi yang belum memadai, serta keterbatasan data dan keahlian teknis. Penelitian ini merekomendasikan penguatan regulasi, peningkatan literasi keberlanjutan, dan kolaborasi antara pemerintah, perusahaan serta institusi pendidikan untuk mempercepat adopsi keuangan berkelanjutan dan akuntansi hijau. Penelitian ini memberikan kontribusi bagi literatur akademik dan menawarkan wawasan praktis untuk mendukung transisi menuju keberlanjutan di sektor bisnis.
Kata Kunci: keuangan berkelanjutan, akuntansi hijau, keberlanjutan, tantangan implementasi.
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