Green Accounting dalam Kebijakan Fiskal Pemerintah: Studi Analisis atas Anggaran Berbasis Lingkungan

Abstract

This study aims to analyze the implementation of green accounting in Indonesia’s fiscal policy, particularly through environmentally-based budgeting approaches. Green accounting, as part of efforts to integrate environmental aspects into accounting systems and fiscal decision-making, is considered vital to achieving sustainable development. This research employs a descriptive qualitative method with a document analysis approach, examining regulations, government financial reports, and environmental budget documents from relevant ministries and agencies over the past five years. The findings reveal that although the government has adopted the green budgeting concept in its fiscal policy, implementation still faces challenges such as limited environmental performance indicators, lack of institutional integration, and suboptimal reporting of environmental impacts in financial statements. The study recommends regulatory harmonization, capacity building for human resources, and the development of standardized environmental accounting reporting systems to enhance the effectiveness of green budgeting in simultaneously supporting fiscal and environmental goals.