GREEN ACCOUNTING DALAM PERSPEKTIF GLOBAL: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW
DOI:
https://doi.org/10.69714/rndm3v61Keywords:
Green Accounting, Bibliometrics, VOSviewer , Literature ReviewAbstract
Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
References
H. N. Rizka, H. Hastina, and S. E. Pramono, “A Bibliometric Analysis Of Green Accounting Research,” JAS (Jurnal Akunt. Syariah), vol. 8, no. 1, pp. 37–53, 2024, doi: 10.46367/jas.v8i1.1737.
M. M. Rahman and M. E. Islam, “The impact of green accounting on environmental performance: mediating effects of energy efficiency,” Environ. Sci. Pollut. Res., vol. 30, no. 26, pp. 69431–69452, 2023, doi: 10.1007/s11356-023-27356-9.
R. Putri, D. Nyoman, S. Werastuti, T. Risfandy, and T. R. Dewi, “The Determinants of Company Value: Green Accounting, CSR, and Profitability,” AFRE Account. Financ. Rev., vol. 6, no. 1, pp. 115–126, 2023, [Online]. Available: https://jurnal.unmer.ac.id/index.php/afr
I. Ahmad, A. Abdullah, A. Khalik, and A. H. P. K. Putra, “The Mediating Role of Green Accounting Management on Financial Performance: Integrated Stakeholder Theory and Natural Resource-Based View,” Int. J. Energy Econ. Policy, vol. 15, no. 3, pp. 245–261, 2025, doi: 10.32479/ijeep.18135.
B. Murgante, M. Salmani, M. Molaei Qelichi, and M. Hajilo, “A Multiple Criteria Decision-Making Approach to Evaluate the Sustainability Indicators in the Villagers’ Lives in Iran with Emphasis on Earthquake Hazard: A Case Study,” Sustainability, vol. 9, no. 8, p. 1491, Aug. 2017, doi: 10.3390/su9081491.
K. A. K. Saputra, D. T. H. Manurung, L. Rachmawati, E. Siskawati, and F. K. Genta, “Combining the concept of green accounting with the regulation of prohibition of disposable plastic use,” Int. J. Energy Econ. Policy, vol. 11, no. 4, pp. 84–90, 2021, doi: 10.32479/ijeep.10087.
M. S. Fannya, A. S. Annisa, D. A. Mufita, and Y. R. P. Maria, “Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023,” Profit J. Manajemen, Bisnis dan Akunt., vol. 3, no. 3, pp. 159–170, Jun. 2024, doi: 10.58192/profit.v3i3.2308.
H. D. Lestari and N. Restuningdiah, “The Effect of Green Accounting Implementation on the Value of Mining and Agricultural Companies in Indonesia,” Proc. 7th Reg. Account. Conf. (KRA 2020), vol. 173, no. Kra 2020, pp. 216–223, 2021, doi: 10.2991/aebmr.k.210416.028.
S. Budiono and J. Dura, “The Effect of Green Accounting Implementation on Profitability in Companies Compass Index 100,” Int. J. Educ. Res. Soc. Sci., vol. 2, no. 6, pp. 1526–1534, 2021, doi: 10.51601/ijersc.v2i6.216.
K. R. Gola, P. Mendiratta, G. Gupta, and M. Dharwal, “Green accounting and its application: A study on reporting practices of environmental accounting in India,” World Rev. Entrep. Manag. Sustain. Dev., vol. 18, no. 1–2, pp. 23–39, 2022, doi: 10.1504/WREMSD.2022.120767.
H. O. Awa, W. Etim, and E. Ogbonda, “Stakeholders, stakeholder theory and Corporate Social Responsibility (CSR),” Int. J. Corp. Soc. Responsib., vol. 9, no. 1, p. 11, Dec. 2024, doi: 10.1186/s40991-024-00094-y.
N. P. M. Julythiawati and P. A. A. Ardiana, “Pengaruh Pelibatan Pemangku Kepentingan dan Tanggung Jawab Sosial Pada Reputasi Perusahaan,” Public Serv. Gov. J., vol. 4, no. 2, pp. 239–246, Jul. 2023, doi: 10.56444/psgj.v4i2.1016.
M. Frisal, A. Gamar, and A. A. Widoretno, “Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi accounting on the firm value of Indonesia energy companies,” vol. 9, no. 1, pp. 1–12, 2024.
A. Su, W. He, and T. Huang, “Correction: Su et al. Sociocultural Adaptation Profiles of Ethnic Minority Senior High School Students in Mainland China: A Latent Class Analysis. Sustainability 2019, 11, 6942,” Sustainability, vol. 14, no. 3, p. 1350, Jan. 2022, doi: 10.3390/su14031350.
I. Itan, S. Sylvia, S. Septiany, and R. Chen, “The influence of environmental, social, and governance disclosure on market reaction: evidence from emerging markets,” Discov. Sustain., vol. 6, no. 1, p. 347, Apr. 2025, doi: 10.1007/s43621-025-01085-0.
K. A. K. Saputra, B. Subroto, A. F. Rahman, and E. Saraswati, “Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture,” J. Ilm. Akunt. dan Bisnis, vol. 18, no. 1, p. 147, Jan. 2023, doi: 10.24843/JIAB.2023.v18.i01.p10.
K. Fernando, H. Jocelyn, F. Frista, and B. Kurniawan, “The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries,” Int. J. Energy Econ. Policy, vol. 14, no. 1, pp. 377–382, Jan. 2024, doi: 10.32479/ijeep.15151.
Kartika Wulandhari and Nera Marinda Machdar, “Kontribusi Biaya Lingkungan, Green Accounting, CSR, dan Ukuran Perusahaan dalam Meningkatkan Profitabilitas Perusahaan,” J. Mutiara Ilmu Akunt., vol. 3, no. 1, pp. 151–164, Dec. 2024, doi: 10.55606/jumia.v3i1.3552.
S. P. May, I. Zamzam, R. Syahdan, and Z. Zainuddin, “Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development,” Owner, vol. 7, no. 3, pp. 2506–2517, Jul. 2023, doi: 10.33395/owner.v7i3.1586.
H. N. Rizka, H. Hastina, and S. E. Pramono, “A Bibliometric Analysis Of Green Accounting Research,” JAS (Jurnal Akunt. Syariah), vol. 8, no. 1, pp. 37–53, Jun. 2024, doi: 10.46367/jas.v8i1.1737.
M. W. Hidayatulloh, A. F. Alamsyah, and S. Andriani, “Analisis Trend Financial Restatement : Studi Bibliometrik dengan VOSviewer,” vol. 5, no. 1, pp. 73–81, 2024, doi: 10.47065/jtear.v5i1.1383.
N. Nuryakin, “Green Innovation: Trend Research Using Bibliometric Analysis,” J. Manaj. Bisnis, vol. 14, no. 2, pp. 313–322, Sep. 2023, doi: 10.18196/mb.v14i2.18712.
Y. D. Purnama, “Research Trends in Critical Thinking: Bibliometric Analysis Using VosViewer (1994–2023),” J. Res. Educ. Pedagog., vol. 1, no. 1, pp. 30–45, May 2024, doi: 10.70232/wdvegb78.
E. N. S. Patty, Yorman, T. C. Miswaty, A. Syahid, and Muti’ah, “Bibliometric analysis of the use of VOSviewer in educational research: Trends and implications,” Cypriot J. Educ. Sci., vol. 19, no. 1, pp. 61–76, Jan. 2024, doi: 10.18844/cjes.v19i1.9376.
E. W. H. Budianto and N. D. T. Dewi, “Research Mapping of Working Capital Turnover (WCT) Ratio in Islamic and Conventional Banking: Vosviewer Bibliometric Study and Literature Review,” Glob. Financ. Account. J., vol. 7, no. 2, p. 181, Dec. 2023, doi: 10.37253/gfa.v7i2.7709.
S. Khan and S. Gupta, “The interplay of sustainability, corporate green accounting and firm financial performance: a meta-analytical investigation,” Sustain. Accounting, Manag. Policy J., vol. 15, no. 5, pp. 1038–1066, 2023, doi: 10.1108/SAMPJ-01-2022-0016.
C. Chamorro Gonzalez and K. Herrera Mendoza, “Green accounting in Colombia: a case study of the mining sector,” Environ. Dev. Sustain., vol. 23, no. 4, pp. 6453–6465, Apr. 2021, doi: 10.1007/s10668-020-00880-1.
M. W. Abdullah and H. Amiruddin, “Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan,” EKUITAS (Jurnal Ekon. dan Keuangan), vol. 4, no. 2, pp. 166–186, Aug. 2020, doi: 10.24034/j25485024.y2020.v4.i2.4145.
A. Y. P. Simon, A. S. Wibowo, and R. Rosel, “Pengaruh Penerapan Green Accounting Terhadap Kinerja Keuangan dengan Good Corporate Governance Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020,” J. Manaj. Sains dan Organ., vol. 3, no. 3, pp. 221–231, Jan. 2023, doi: 10.52300/jmso.v3i3.7543.
J. Martínez-Ferrero and E. García-Meca, “Internal corporate governance strength as a mechanism for achieving sustainable development goals,” Sustain. Dev., vol. 28, no. 5, pp. 1189–1198, 2020, doi: 10.1002/sd.2068.
T. T. Tran and C. Herzig, “Material flow cost accounting in developing countries: A systematic review,” Sustain., vol. 12, no. 13, 2020, doi: 10.3390/su12135413.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Ilmiah Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
