Implikasi Sustainable Development Goals di Indonesia: Perspektif Riset Akuntansi dan Ekonomi
Abstract
Sustainable development is essential for the continuity of companies and economic activities. This research investigates the implications of Sustainable Development Goals (SDGs) in Indonesia by reviewing previous research and filling gaps using accounting and economic perspectives. This research adopted a systematic literature review and content analysis approach using 13 articles from published articles indexed by the Science and Technology Index (SINTA) 2 and 3. Research findings, namely the variable presence of a Corporate Social Responsibility Officer or Sustainability Officer, appear to be a predictor of SDGs disclosure in corporate reporting. The following research finding is that educational accountants as educational curriculum creators can align with SDGs. Another research finding, Zakat plays a role in achieving SDGs, namely poverty, hunger, health, and education.
Downloads
References
Aldi, B., & Djakman, C. D. (2020). Persepsi Manajemen dan Stakeholders pada Pencapaian Sustainable Development Goals (SDGs) dalam Sustainability Reporting. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 405–430. https://doi.org/10.17509/jrak.v8i2.21639
Anisa, Y., & Mukhsin, M. (2022). The Role Of Zakat In Realizing Sustainable Development Goals (SDGs) To Increase Community Economic Income. Jurnal Ekonomi Islam, 13(2), 2579–6453. https://doi.org/10.32507/ajei.v13i2.1726
Arifianti, N. P., & Widianingsih, L. P. (2023). Kualitas Pengungkapan SDGs: Apakah Berpengaruh Terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 269–288. https://doi.org/10.22219/jrak.v13i2.26629
Dahlan, D., & Nurhayati, M. (2022). The Effect of Green Innovation on Organizational Performance: Role of Enterprise Risk Management As A Mediation Variable. Asean International Journal of Business, 1(2). https://doi.org/10.54099/aijb.v1i2.187
Dosinta, N. F., & Astarani, J. (2021). Risk Disclosures in Bank Reporting: Sustainable Finance Roadmap Era. Journal of Accounting Research, Organization and Economics, 4(3), 248–263. https://doi.org/10.24815/jaroe.v4i3.22906
Dosinta, N. F., Djafar, F., & Yantiana, N. (2022). The Role of Corporate Governance in Corporate Human Development Disclosures. Journal of Accounting Research, Organization and Economics, 5(3), 282–296. https://doi.org/10.24815/jaroe.v5i3.30933
Dosinta, N. F., Hamsyi, N. F., & Astarani, J. (2022). Kualitas Sustainability Reporting dalam Riset Pelaporan Korporat. AKUNTABILITAS, 16(2), 305–324. https://doi.org/10.29259/ja.v16i2.15881
Fathurrahmi, N. L., & Samsiah, S. (2018). Sustainability Reporting at Universities. Jurnal Akuntansi Dan Ekonomika, 8(1), 49–54.
Firdaus, S. (2022). Al-Qur’an dan Pembangunan Lingkungan Berkelanjutan di Indonesia: Analisis Syariah untuk Pencapaian SDGs. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 7(2), 120. https://doi.org/10.24235/jm.v7i2.11594
Firmansyah, I. (2019). The Role of Accountants in Achieving Sustainable Development Goals: Academics Perspective. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 242–250. https://doi.org/10.24843/JIAB.2019.v14.i02.p09oi.org/10.24843/JIAB.2019.v14.i02.p09
Garg, A. (2015). Green Marketing for Sustainable Development: an Industry Perspective. Sustainable Development, 23(5), 301–3016. https://doi.org/10.1002/sd.1592
Kuzmin, E. A., Vinogradova, M. V, & Guseva, V. E. (2019). Projection of enterprise survival rate in dynamics of regional economic sustainability: case study of Russia and the EU. Entrepreneurship and Sustainability Issues, 6(4), 1602–1617. https://doi.org/10.9770/jesi.2019.6.4(4)
Luh, N., Ening, P., Indrayana, C. P., Gde, C., & Kusuma, A. (2022). Optimization of Village Sustainable Development Goals with Creative Tourism in Selumbung Village, Manggis, Karangasem. Ekuitas: Jurnal Pendidikan Ekonomi, 10(2), 407–411. https://doi.org/10.23887/ekuitas.v10i2.54219
Purvis, B., Mao, Y., & Robinson, D. (2019). Three pillars of sustainability: in search of conceptual origins. Sustainability Science, 14, 681–695. https://doi.org/10.1007/s11625-018-0627-5
Rahayu, N. I. (2019). Analisis Konten dan Komparatif Sustainability Report Perbankan Berdasarkan GRI G4. Jurnal Akuntanis Dan Ekonomika, 9(1), 50–60.
Rizki, T., & Widjaja, A. (2023). Green Corporate Social Responsibility and Sustainable Development Goals Disclosure : The Role of Female Board of Directors. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 13(2), 164–172. https://doi.org/10.26714/mki.13.2.2023.164-172
Saraswati, E., Ghofar, A., Atmini, S., & Dahlan, M. (2023). University Social Responsibility Reporting in Alignment with Sustainability Development Goals: A Conceptual Framework. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(2), 226–234. https://doi.org/10.24843/JIAB.2023.v18.i02.p03
Setiyowati, S. W., Fauzan, F., & Indiraswari, S. D. (2023). Menilai Pertumbuhan dan Trend Pada studi Sustainable Development Goals: Analisis Bibliometrik. Jurnal Ekonomi Modernisasi, 18(3), 332–355. https://doi.org/10.21067/jem.v18i3.7581
Setyawan, W., Tanzil, N. D., & Rosdin, D. (2022). Pengaruh Karakteristik Tata Kelola Perusahaan terhadap Pengungkapan Dukungan SDGS Dalam Laporan Keberlanjutan. Jurnal Akuntansi Aktual, 9(1), 15–24. https://doi.org/10.17977/um004v9i12022p015
Sivarajah, U., Kamal, M. M., Irani, Z., & Weerakkody, V. (2017). Critical analysis of Big Data challenges and analytical methods. Journal of Business Research, 70, 263–286. https://doi.org/10.1016/j.jbusres.2016.08.001
Soeherman, B., & Elim, V. (2023). Creating business values based on spirituality and authenticity of Sustainable Development Goals (SDGs): Inspiration from PwC and BTS. The Indonesian Accounting Review, 13(2), 181–189. https://doi.org/http://dx.doi.org/10.14414/tiar.v13i2.3348
Tu, J. C., & Huang, H. S. (2015). Analysis on the Relationship between Green Accounting and Green Design for Enterprises. Sustainability, 7(5), 6264–6277. https://doi.org/10.3390/su7056264
Wafa, F. D., Cahyanti, I. S., & Muhsin, M. (2022). Islamic Securities Crowdfunding (I-SCF): A Potential Analysis of Sustainable Development Goals Based on Al-Maqashid Sharia’s Perspectives. Journal of Accounting Research, Organization and Economics, 5(3), 314–330. https://doi.org/10.24815/jaroe.v5i3.30705
Yudawisastra, H. G., Anwar, M., Nidar, S. R., & Azis, Y. (2022). The Role of Green Entrepreneurship and Green Variables in Sustainable Development in the Culinary Sector in Indonesia: Early Days of the COVID-19 Pandemic. Indonesian Journal of Sustainability Accounting and Management, 6(2), 314–325. https://doi.org/10.28992/ijsam.v6i2.689
Zainal, D. (2017). Quality of Corporate Social Responsibility Reporting (CSRR): The Influence of Ownership Structure and Company Character. Asian Journal of Accounting Perspectives, 10(1), 16–35. https://doi.org/10.22452/ajap.vol10no1.2
Copyright (c) 2024 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.