Implementation of Environmentally Based Accounting Information Systems to Support Corporate Sustainability Reporting

Authors

  • I Putu Raka Candra DIPTA Warmadewa University
  • I Gede Fajar Adi PRADANA Warmadewa University
  • I Komang Aditya NUGRAHA Warmadewa University
  • I Komang Agus WIRYATAMA Warmadewa University

DOI:

https://doi.org/10.38142/ljes.v2i3.317

Keywords:

Accounting Information System (AIS), Sustainability Reporting, Environmental Accounting

Abstract

Purpose:
Today's companies are required to not only pursue financial profits but also pay attention to the environmental impact of their operational activities. One of the strategic efforts in supporting sustainability is to adopt an Accounting Information System (AIS) that is oriented towards environmental aspects. This article comprehensively reviews the basic concepts, benefits, and various obstacles in implementing environmentally-based AIS to increase transparency in sustainability reporting.
Methodology:
The research was conducted using a literature study method by reviewing various relevant literature in the fields of environmental accounting, accounting information systems, and corporate sustainability reporting.
Findings:
The results of the study indicate that the integration of environmental data into AIS can improve the quality of sustainability reports, increase the level of corporate accountability, and reduce potential environmental risks in the long term. This article also presents a hypothesis that the implementation of environmental-based AIS has a significant positive impact on the quality of corporate sustainability reporting.
Implication:
In the final section, the article emphasizes the importance of support from management, regulatory clarity, and the development of an integrated reporting system as keys to success in implementing this system.

Downloads

Download data is not yet available.

References

Ashari, M. H., & Muawanah, U. (2020). Keterkaitan Ukuran Organisasi dan Pemahaman Manajemen terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK), 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186

Diandono, I. S., Safitri, D., & Sujarwo. (2024). Dampak Globalisasi Terhadap Lingkungan di Negara Berkembang. JICN: Jurnal Intelek dan Cendikiawan Nusantara, 1(3), Juni–Juli 2024. https://jicnusantara.com/index.php/jicn/article/download/409/2380/11210

Hamzah, A. (2024). Kegiatan Bisnis Dalam Era Globalisasi dan Dampak Perubahan Teknologi pada Bisnis. Jurnal Fakultas Ekonomi dan Bisnis, Universitas Terbuka. Diakses dari https://jurnal.utpas.ac.id/index.php/jfomas/article/download/10/10/47

Ikhsan, A., & A. (2008). Implementasi Akuntansi Lingkungan dalam Hubungannya dengan Penerapan Akuntansi Lingkungan. Jurnal Ekonomi dan Pendidikan Indonesia, 8-23.

Jayawarsa, A. A. K., & Saputra, K. A. K. (2025). The Impact of Green Behavior and Energy-Saving Practices on Green Economic Growth: Empirical Evidence from the Restaurant Industry in Indonesia. International Journal of Social Science and Business, 9(1). https://doi.org/10.23887/ijssb.v9i1.71340

Jayawarsa, A. A. K., Saputra, K. A. K., & Narindra, A. A. N. M. (2025). Strengthening Ecotourism to Improve Quality of Life in Ubung Kaja Village through Creativity, Order, and Cultural Values. Community Service: Sustainability Development, 2(1), 109–114.

Jumaidi, L. T., Lestari, B. A. H., & Rahman. (2021). Pengaruh Sistem Informasi Akuntansi Manajemen, Gaya Kepemimpinan, Trust, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial (Studi kasus pada perusahaan Koperasi di Kota Mataram, Seleparang). Valid Jurnal Ilmiah, 19(1), 36–50.

Kingsley, A. O.-E., Endurance, O., Sunny, A. I., & Ozele, C. E. (2014). Responsibility Accounting: An Overview. Journal of Business and Management, Volume 16, Issue 1.

Lestari, S. T., & Solovida, G. T. (2024). Digitalisasi SIA, Ekosistem Inovasi Berkelanjutan dan Nilai Publik: Kualitas Informasi Laporan Keuangan sebagai Mediasi. Jurnal Database & Knowledge Management,1(2) https://ejournal2.undip.ac.id/index.php/jdbk/article/download/24883/12074

Marsono, & Dewayanto, T. (2025). Implementasi Akuntansi untuk Mengukur Dampak Lingkungan dalam Pelaporan Keberlanjutan. Journal Scientific of Mandalika (JSM), 6(5), 1351–1358. Tersedia di: http://ojs.cahayamandalika.com/index.php/jomla

Noviani, Ni Kadek Dwi Nana Ulan & Ketut Alit Suardana. 2019. Pengaruh Ukuran Perusahaan, Political Cost dan Kinerja Lingkungan terhadap Environmental Disclosure dalam Laporan Tahunan. E-Jurnal Akuntansi, Vol. 28, No. 3, hlm. 1904–1919. https://doi.org/10.24843/EJA.2019.v28.i03.p17

Nurita, V., & Sisdianto, E. (2025). Peran Akuntansi Lingkungan dalam Pengungkapan Informasi Keberlanjutan pada Laporan Keuangan di Era Digital. Jurnal Ilmiah Ekonomi Bisnis dan Akuntansi (JEMBA), 2(1), 406–418. https://doi.org/10.61722/jemba.v2i1.650

Saputra, K. A. K., Dewi, A. A., Laksmi, P. A. S., & Dharmawan, N. A. S. (2025). The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices. Jurnal Ilmiah Akuntansi dan Bisnis, 20(1). https://doi.org/10.24843/JIAB.2025.v20.i01.p02

Saputra, K. A. K., & Dharmawan, N. A. S. (2025a). Integration of Environmental Accounting and Blockchain: Achieving Transparency and Accountability in Sustainable Practices. ISRG Journal of Economics, Business & Management, III(II), 106–111. https://doi.org/10.5281/zenodo.15075119

Saputra, K. A. K., & Dharmawan, N. A. S. (2025b). The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia. International Journal of Environmental, Sustainability and Social Science, 6(1), 127–133.

Saputra, K. A. K., & Jayawarsa, A. A. K. (2025). Revealing The Hegemony of Selective Perception in Managing Ecotourism Based on Natural Environmental Preservation. Journal of Sustainability Science and Management, 20(6), 1138–1157. https://doi.org/https://doi.org/10.46754/jssm.2025.06.002

Saputra, K. A. K., Laksmi, P. A. S., & Dharmawan, I. N. A. S. (2025). Akuntansi Manajemen Lingkungan. In Manajemen Lingkungan (Vol. 7).

Sari, Y. K. (2021). Studi Meta-Analisis Pengaruh Pembelajaran Inkuiri terhadap Kemampuan Pemecahan Masalah Matematis Siswa. Tesis Magister Pendidikan Matematika, Universitas Pendidikan Indonesia. Tersedia di: https://repository.upi.edu

Zuhra, S., & Maresti, D. (2023). Penggunaan Sistem Informasi Akuntansi terhadap Keberlanjutan UMKM. JPAMS: Journal of Public Administration and Management Studies, 1(1), 1–9. https://journal.umnyarsi.ac.id/index.php/JPAMS

Downloads

Published

20-07-2025

Similar Articles

<< < 1 2 

You may also start an advanced similarity search for this article.