Green Accounting dalam Kebijakan Fiskal Pemerintah: Studi Analisis atas Anggaran Berbasis Lingkungan
DOI:
https://doi.org/10.31334/transparansi.v8i1.4793Keywords:
green accounting, environmental budgeting, fiscal policy, sustainable development, government accounting, akuntansi hijau, penganggaran lingkungan, kebijakan fiskal, pembangunan berkelanjutan, akuntansi pemerintah,Abstract
(Green Accounting in Government Fiscal Policy: An Analytical Study on Environmental Budgeting) 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. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi green accounting dalam kebijakan fiskal Indonesia, khususnya melalui pendekatan penganggaran berbasis lingkungan. Green accounting, sebagai bagian dari upaya untuk mengintegrasikan aspek lingkungan ke dalam sistem akuntansi dan pengambilan keputusan fiskal, dianggap penting untuk mencapai pembangunan berkelanjutan. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan analisis dokumen, mengkaji peraturan, laporan keuangan pemerintah, dan dokumen anggaran lingkungan hidup dari kementerian dan lembaga terkait selama lima tahun terakhir. Temuan penelitian menunjukkan bahwa meskipun pemerintah telah mengadopsi konsep anggaran hijau dalam kebijakan fiskalnya, namun dalam implementasinya masih menghadapi berbagai tantangan seperti terbatasnya indikator kinerja lingkungan hidup, kurangnya integrasi kelembagaan, dan belum optimalnya pelaporan dampak lingkungan hidup dalam laporan keuangan. Studi ini merekomendasikan harmonisasi peraturan, peningkatan kapasitas sumber daya manusia, dan pengembangan sistem pelaporan akuntansi lingkungan yang terstandardisasi untuk meningkatkan efektivitas penganggaran hijau dalam mendukung tujuan fiskal dan lingkungan secara bersamaan.References
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