Transformasi Akuntansi Manajemen Lingkungan di Era Digital: Peluang dan Tantangan pada Sektor Energi Terbarukan
DOI:
https://doi.org/10.61722/jemba.v2i1.622Keywords:
digital transformation; environmental management accounting; renewable energy; sustainability; technology integration.Abstract
The renewable energy sector has increasingly recognized the importance of digital transformation in enhancing environmental management accounting (EMA) practices. This study aims to explore the impact of digital transformation on EMA in the renewable energy sector, focusing on the opportunities and challenges associated with integrating advanced technologies such as big data and the Internet of Things (IoT). Utilizing a qualitative research approach through literature analysis, the findings indicate that digital technologies significantly improve data accuracy and transparency in environmental impact reporting, thereby supporting sustainability goals. However, challenges related to technology infrastructure, data privacy, and organizational culture must be addressed for successful implementation. Overall, the study emphasizes the need for proactive strategies to leverage digital transformation in achieving greater sustainability outcomes.
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