Dwi Apriana (1), Khairudin Khairudin (2)
General Background: Climate change demands transparent environmental reporting. Specific Background: Green Accounting (GA) is an instrument that aligns economic and environmental aspects in the financial reporting system, but the Ministry of Forestry, as a public sector, has not implemented it comprehensively. Knowledge Gap: Most research on GA has been conducted in the private sector, and none has revealed the readiness of GA implementation within the framework of the Theory of Planned Behaviour. Objective: To explore the Ministry of Forestry's readiness to implement GA in the areas of regulation, human resources, and reporting systems, using the TPB framework. Methods: This research is qualitative, using a case-study approach through Focus Group Discussions (FGDs), in-depth interviews with policymakers, and expert judgment from environmental accounting experts. Results: The public sector is not yet ready to implement GA because formal policies and technical guidelines do not yet support it, while employee attitudes toward GA are positive. Novelty: This study is the first application of TPB in the public sector in the context of environmental accounting, which also highlights the importance of regulations and technical guidelines for GA implementation. Implications: These findings emphasize the importance of government regulations and technical guidance for the implementation of GA in the public sector.
Abdullah, M. W., & Amiruddin H. (2020). Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan. Ekuitas : Jurnal Ekonomi Dan Keuangan, 4(2), 166–186. https://doi.org/10.24034/j25485024.y2020.v4.i2.4145
Agriam, J. L. S., Acebedo, J. R. U., Bado, J. I., Bejarin, A. B., & Bernal, K. B. (2025). Environmental Practices and Level of Awareness in Green Accounting : A Descriptive-Correlational Analysis among Accountancy Students. Journal of Governance Risk Management Compliance and Sustainability. https://doi.org/10.31098/jgrcs.v5i1.2638
Agustiawan, Y. (2012). Perubahan Dalam Organisasi Pada Implementasi Sistem Informasi. Teknologi: Jurnal Ilmiah Sistem Informasi, 1(2), 110–116. https://doi.org/10.26594/teknologi.v1i2.64
Ahad, A. (2023). Green Accounting: A New Revolution. BULLET: Jurnal Multidisiplin Ilmu, 02(05), 1158–1167. https://www.journal.mediapublikasi.id/index.php/bullet/article/view/3710
Ajzen, I. (1991). The Theory of Planned Behavior. Academic Press. https://doi.org/ 10.1016/0749-5978(91)90020-T
Ashari, M. H., & Anggoro, Y. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391. https://doi.org/10.18415/ijmmu.v7i10.2102
Andira, A. R., & Khomsiyah, K. (2024). Pengaruh Penerapan Green accounting, Kinerja Lingkungan, dan CSR Disclosure terhadap Pertumbuhan Harga Saham. Ekonomi Digital, 2(2), 67–82. https://doi.org/10.55837/ed.v2i2.103
Baluku, M. M., & Nsereko, G. M. (2025). Integrated psychological capital and theory of planned behavior as predictors of entrepreneurial intentions among refugees. Discover Psychology, 5(143). https://doi.org/10.1007/s44202-025-00487-5
BPK RI. (2023). Laporan Keberlanjutan BPK 2023. https://www.bpk.go.id/assets/files/upload/laporan_keberlanjutan_bpk_2023.pdf
Budiman, J., Chrysti, A. V., & Candy, C. (2025). Green Finance Adoption : Unravelling The Behavioral Intention Of Bank Employees In Batam Moderated By Internal Measures. Jurnal Aplikasi Bisnis Dan Manajemen (JABM), 11(2), 575–585. https://doi.org/dx.doi.org/10.17358/jabm.11.2.576
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846. https://doi.org/10.1108/09513571011080144
Chemseddine, B. A., & Kamel, M. (2021). Using the Theory of Planned Behavior to Explore Employees Intentions to Implement Green Practices. Dirassat Journal Economic Issue, 12(1), 641-659. https://doi.org/10.34118/djei.v12i1.1118
Chowdhury, A., & Shil, N. C. (2021). Thinking ‘Qualitative’ Through a Case Study: Homework for a Researcher. American Journal of Qualitative Research, 5(2), 190–210. https://doi.org/10.29333/ajqr/11280
Conner, M., & Norman, P. (2005). Predicting health behaviour: a social cognition approach. Predicting health behaviour, 2, 1-27. https://books.google.co.id/books?id=yjvux4q9s_wc
Darshil, S. (2023). An Empirical Investigation Of Green Accounting Adoption Intention By Small And Medium Enterprises Of Gujarat (Doctoral dissertation, Gujarat Technological University). https://doi.org/10.13140/RG.2.2.28267.31520
Deswanto, V. (2022). Literature Review: Green Accounting Era 4.0 Menuju Society 5.0. Jurnal Riset Akuntansi Dan Manajemen Malahayati, 11(2), 42–48. https://doi.org/10.33024/jur.jeram.v11i2.7213
Dewi, N. M. L. T., Dewi, N. K. P., Wardani, N. K. D. S., Putri, A. A. I. I. P., & Wulandari, D. N. (2025). The Effect of Green Accounting and Environmental Awareness on Environmental Performance in Manufacturing Companies in Indonesia. Loka : Journal of Environmental Sciences, 303–310. https://doi.org/10.38142/ljes.v2i3.313
Dunakhir, S., Hanisyahputra, F. D., Dahlan, L., & Zaimar , F. R. (2025). Environmental Literacy and Green Accounting in MSMEs. Journal of Social Science and Business Studies, 3(3), 562–570. https://doi.org/10.61487/jssbs.v3i3.181
Dumay, J., Guthrie, J., & Farneti, F. (2010). Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations: A critical review. Public Management Review, 12(4), 531–548. https://doi.org/10.1080/14719037.2010.496266
Hagger, M. S., & Hamilton, K. (2025). Progress on theory of planned behavior research : advances in research synthesis and agenda for future research. Journal of Behavioral Medicine, 48, 43–56. https://doi.org/10.1007/s10865-024-00545-8
Hamid, R. A. (2022). The Role of Employees’ Technology Readiness, Job Meaningfulness and Proactive Personality in Adaptive Performance. Sustainability. https://doi.org/10.3390/su142315696
Haninun, H., Lindrianasari, L., & Denziana, A. (2018). The effect of environmental performance and disclosure on financial performance. International Journal of Trade and Global Markets, 11(1-2), 138-148. https://doi.org/10.1504/IJTGM.2018.092471
Haryati, T., Kirana, N. W. I., Wilasittha, A. A. ., & Putri, S. Y. (2023). The Effect of Green Accounting Implementation on Islamic University Social Responsibility: Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility. Journal of Accounting Science, 7(1). https://doi.org/10.21070/jas.v7i1.1654
Kementerian Lingkungan Hidup dan Kehutanan. (2021). Laporan kinerja. https://www.kehutanan.go.id/s/uploads/1652775317_584975d821_240496d4fb.pdf
Liu, H.-T. (2021). The Influence of Public Servants’ Perceived Formalism and Organizational Environmental Strategy on Green Behavior in the Workplace. Sustainability, 13(19), 11020. https://doi.org/10.3390/su13191102
Liu, L., & Zhang, C. (2022). Linking environmental management accounting to green organisational behaviour : The mediating role of green human resource management. PLoS ONE 17(12): e0279568. https://doi.org/10.1371/journal.pone.0279568
Mahardhika, Z. M., Hapsari, I. M., & Rajib, R. K. (2024). Urgensi Reformasi Hukum Lingkungan Terhadap Perubahan Iklim Di Indonesia. Jurnal Kebijakan Pembangunan 19 (2):235-44.. https://doi.org/10.47441/jkp.v19i2.376
Marsono, M., & Dewayanto, T. (2025) . Implementasi Akuntansi untuk Mengukur Dampak Lingkungan dalam Pelaporan Keberlanjutan. Journal Scientific of Mandalika (JSM) E-ISSN 2745-5955 | P-ISSN 2809-0543, 6(5), 1351-1358. https://doi.org/10.36312/10.36312/vol6iss5pp1351-1358
Mogea, T. (2023). The Importance Of Human Resources Training To Improve Organizational Performance. Cendekia : Jurnal Ilmu Sosial, Bahasan Dan Pendidikan, 3(2). https://doi.org/10.55606/cendikia.v3i2.954
Mustofa, U. A., Edy, R. N. A. P., Kurniawan, M., & Kholid, M. F. N. (2020). Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 6(3), 508–520. https://doi.org/10.29040/jiei.v6i3.1372
Nurhasanah, L., Astriani, D., & Trisyanto, A. (2025). The Effect of Implementing Green Accounting and CSR On Profitability in Manufacturing Companies Listed on IDX. Journal La Bisecoman, 6(2), 398-417. https://doi.org/10.37899/journallabisecoman.v6i2.2165
Pratiwi, R. I., Haliah, H., & Kusumawati, A. (2024). The Influence of Transparency, Governance, and Financial Accountability in Managing Financial Reporting in the Public Sector. International Journal of Education and Life Sciences (IJELS), 2(10), 1165–1179. https://doi.org/10.59890/ijels.v2i10.2571
Rafi, S. B. M., Rahman, M. F. B. A., & Shohaili, A. H. B. (2025). Green Accounting in Public Sectors : A Systematic Review. Journal of STEM and Education, 5(1), 42–54. https://journalstem.net/ojs/index.php/pkb/article/view/84
Rahmawati, E., Nazaruddin, I., Widiastuti, H., Sofyani, H., & Kholid, A. W. N. (2024). Environmental accounting in public sector: systematic literature review. Journal of Accounting and Investment, 25(1), 75–90. https://doi.org/10.18196/jai.v25i1.21344
Rahmawati, T., & Hamzah, A. (2025). Green Accounting Enhances Sustainability Report Integrity: Does Governance Support Voluntary Disclosure Perspectives?. Jurnal Akuntansi, 29(3), 448–468. https://doi.org/10.24912/ja.v29i3.2957
Rajak, Z. S. A. (2022). Influence Of The Implementation Of Green Accounting , Environmental Performance And Liquidity On The Profitability Of Manufacturing Companies In The Indonesia Stock Exchange In 2015 – 2019. Proceeding of International Conference On Economics, Business Management, Accounting and Sustainability, 16–21. https://doi.org/10.55980/icebas.vi.33
Sävström, A. (2012). Integrating Environmental Aspects into Management Accounting Practices - Identifying Problems and Outlining Solutions. https://www.lifecyclecenter.se/wp-content/uploads/2012_3-Integrating-environmental-aspects-into-management-accounting-practices.pdf
Sharma, S. (2023). Overcoming barriers to sustainability accounting: An ISM approach. GRENZE International Journal of Engineering and Technology, 10(2), 2405–2416. https://thegrenze.com/index.php?display=page&view=journalabstract&absid=2953&id=8
Sidarta, A. L., Sukoharsono, E. G., & Laily, A. N. R. (2023). The influence of green accounting on the company profitability. The influence of green accounting on the company profitability. Revista De Gestão E Secretariado, 14(6), 9829–9841. https://doi.org/10.7769/gesec.v14i6.2343
Soewito, S., Haninun, H., Nurdiawansyah, N., Khairudin, K., & Amna, L. S. (2023). Strategi Meningkatkan Kepercayaan Publik Di Indonesia: Peran Good Governance dan E-Government. Jurnal Akuntansi & Keuangan. http://dx.doi.org/10.36448/jak.v14i1.3046
Sundarasen, S., Rajagopalan, U., & Alsmady, A. A. (2024). Environmental Accounting and Sustainability : A Meta-Synthesis. Sustainability, 1–16. https://doi.org/10.3390/su16219341
Tong, A., Sainsbury, P., & Craig, J. (2007). Consolidated criteria for reporting qualitative research (COREQ): A 32-item checklist for interviews and focus groups. International Journal for Quality in Health Care, 19(6), 349–357. https://doi.org/10.1093/intqhc/mzm042
Trirahayu, D. (2023). Effects of Employee Training and Development Programs on Corporate Financial Performance. Atestasi : Jurnal Ilmiah Akuntansi, 6(1), 511–527. https://doi.org/10.57178/atestasi.v6i1.914
Widasari, E., Ashari, M. H., & Kurniawan , U. (2025). Green Accounting in Sustainable Business Strategies: An Empirical Study of Environmentally Friendly Startups in Indonesia. Oikonomia : Journal of Management Economics and Accounting, 2(4), 20–28. https://doi.org/10.61942/oikonomia.v2i4.389
Wong, C. W. Y., Wong, C. Y., Boon-itt, S., & Tang, A. K. Y. (2021). Strategies for Building Environmental Transparency and Accountability. Sustainability. https://doi.org/10.3390/su13169116
Yuwono, B. (2025). Green Accounting dalam Kebijakan Fiskal Pemerintah : Studi Analisis atas Anggaran Berbasis Lingkungan. Transparansi : Jurnal Ilmiah Ilmu Administrasi. 8(1), 7–13. https://doi.org/10.31334/transparansi.v7i2.4793
Zahrani, A. A. (2024). The influence of green human resource management practices on organizational environmental performance : mediating roles of green innovation and employee performance innovation and employee performance. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2387378