Penerapan Green Accounting: Strategi Keberlanjutan Dan Implikasinya Terhadap Kinerja Keuangan
DOI:
https://doi.org/10.37385/5j9agq72Keywords:
Green accounting; financial performance; sustainability; ROA; ROEAbstract
This study aims to analyze the implementation of green accounting as a sustainability strategy in the villa industry and its implications for financial performance, as measured by the profitability ratios of Return on Assets (ROA) and Return on Equity (ROE). The research adopts a descriptive quantitative approach, with data collected through interviews, direct observations, and documentation of Villa Sanglung’s financial reports for the period 2021–2024. The green accounting indicators examined include energy efficiency, water management, waste management, environmental costs, and environmental reporting. The findings indicate that the implementation of green accounting contributes to a more systematic identification and management of environmental costs, thereby supporting improvements in operational efficiency and asset utilization. Although the average ROA and ROE remain relatively low, each at 0.96%, this condition is influenced by seasonal factors such as the low season and the suboptimal management of environmental costs. Nevertheless, the integration of green accounting practices demonstrates the potential to enhance profitability and overall financial performance in the long term. Therefore, this study recommends strengthening the implementation of green accounting as a sustainability-oriented strategy to improve competitiveness and ensure business continuity within the villa industry.
References
Aisyah, A., & Sisdianto, E. (2025). Efisiensi biaya dan keberlanjutan melalui green accounting: Studi kasus hotel ramah lingkungan di Yogyakarta. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi. https://doi.org/10.61722/jemba.v2i1.597
Al Idris, M. Y., Mansur, F., & Hernando, R. (2025). The influence of green accounting, environmental performance, and carbon emission disclosure on profitability. Jurnal Akuntansi & Keuangan UNJA, 10(1). https://onlinejournal.unja.ac.id/jaku/article/view/45654
Antara, I. G. A. B., & Pramitari, I. G. A. A. (2025). Implementation of green accounting in Kaamala Resort Ubud. Journal of Applied Sciences in Accounting, Finance, and Tax, 8(1), 21–25. https://doi.org/10.31940/jasafint.v8i1.21-25
Asprilla Pramastha, T., & Sulistiyowati, L. N. (2025). Pengaruh green accounting, kinerja keuangan, dan ukuran perusahaan terhadap keberlanjutan keuangan. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 19(1), 1–12. https://doi.org/10.32815/jibeka.v19i1.2349
Atarwaman, R. J. (2025). The effect of green intellectual capital, green accounting, and firm size on financial performance through ESG. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 1805–1816. https://doi.org/10.37641/jiakes.v13i6.4319
Brigham, E. F., & Ehrhardt, M. C. (2023). Financial management: Theory and practice (Edisi terbaru). Salemba Empat.
Fitriyani, A., & Sungkar, M. S. (2024). Pengaruh penerapan akuntansi hijau, kinerja lingkungan, dan profitabilitas terhadap kinerja keuangan dengan tata kelola perusahaan. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(2), 309–326. https://doi.org/10.61132/jieap.v1i2.228
Hana’a Afifah, & Ramdani, D. (2025). Pengaruh ROA dan ROE terhadap kinerja keuangan perusahaan sektor hotel, rekreasi dan pariwisata. Manajemen Kreatif Jurnal, 1(2), 1313. https://doi.org/10.55606/makreju.v1i2.1313
Husna, R. P., Setiawan, P., & Nofranita, W. (2024). Penerapan green accounting dan pengaruhnya terhadap profitabilitas perusahaan. Menara Ilmu: Jurnal Penelitian dan Kajian Ilmiah. https://doi.org/10.31869/mi.v19i2.6230
Pebriani, R. A., Hendarmin, R. M. R., & Setia Ningrum, A. L. (2025). Sustainability disclosure as a mediation between green accounting and corporate performance. Jurnal Ilmiah Ekonomi Global Masa Kini, 16(1), 286–295. https://doi.org/10.36982/jiegmk.v16i1.5768
Pratama, A. R. Y., Prapanca, D., & Sriyono. (2024). Return on asset (ROA), return on investment (ROI), earning per share (EPS) terhadap harga saham (Studi kasus perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2020–2023). Management Studies and Entrepreneurship Journal (MSEJ), 5(1). https://doi.org/10.37385/msej.v5i2.5103
Purba, I. R., & Purba, B. (2025). Analisis kinerja keuangan berdasarkan rasio profitabilitas pada perusahaan jasa perhotelan yang terdaftar di Bursa Efek Indonesia. Jurnal Manajemen dan Bisnis, 20(2), 1015. https://doi.org/10.54367/jmb.v20i2.1015
Putri, R. L. (2024). Akuntansi teknologi hijau: Keberlanjutan industri perhotelan. Jurnal Khazanah Intelektual, 8(1). https://doi.org/10.37250/khazanah.v8i1.233
Putri, Z. V., & Wardhani, N. K. (2025). Nilai perusahaan di era keberlanjutan: Analisis akuntansi hijau, ROA, dan ukuran perusahaan. Media Bisnis, 17(2), 239–250. https://doi.org/10.34208/mb.v17i2.2928
Rosdiana, A. (2024). The relationship between green accounting and environmental performance with financial performance. Journal of Economics, Business, and Government Challenges, 7(1). https://doi.org/10.33005/ebgc.v7i01.1383
Rosharlianti, Z., & Laia, Y. (2025). Peran green accounting dan struktur modal dalam meningkatkan financial performance. Jurnal Proaksi, 12(2), 6999. https://doi.org/10.32534/jpk.v12i2.6999
Sekar Ayu, A., & Abdullah. (2024). Kajian green accounting, kinerja lingkungan, dan ESG disclosure terhadap profitabilitas. Jurnal Akunida. https://doi.org/10.30997/jakd.v11i1.19361
Sekar Ayu, N., & Wardhan. (2025). Pengaruh pengungkapan laporan keberlanjutan, ukuran perusahaan, dan akuntansi hijau terhadap pengembalian aset. Jurnal Akuntansi Terapan dan Keuangan Berkelanjutan, 1(3), 131–140. https://doi.org/10.65440/aasf.v1i3.131
Setyawati, A. A., & Rochmatullah, M. R. (2025). Dampak akuntansi hijau dan kinerja lingkungan terhadap kinerja keuangan di sektor makanan dan minuman. Jurnal Interdisipliner Ekonomi Syariah Indonesia, 8(2), 1. https://doi.org/10.31538/iijse.v8i2.6859
Sinto Polapa, M. P., Noholo, S., & Husain, S. P. (2025). The impact of green accounting implementation on the profitability of food and beverage industry sector companies listed on the Indonesia Stock Exchange in 2019–2023. Multidisciplinary Indonesian Center Journal (MICJO), 2(2), 792. https://doi.org/10.62567/micjo.v2i2.792
Susantri, S., Arafat, Y., & Maliah, M. (2024). Pengaruh rasio pasar dan rasio profitabilitas terhadap return saham (Studi empiris pada industri perhotelan di Bursa Efek Indonesia). Jurnal Media Wahana Ekonomika, 21(1). https://doi.org/10.31851/jmwe.v21i1.12807
Surabaya, I. A., & Mariana, M. (2025). The effect of green accounting implementation and environmental performance on corporate profitability. Finance: International Journal of Management Finance, 3(1), 112. https://doi.org/10.62017/finance.v3i1.112
Triwacananingrum, W., & ‘Alim, N. (2024). Green accounting and different perspective of financial performance. EL MUHASABA: Jurnal Akuntansi, 15(2). https://doi.org/10.18860/em.v15i2.26775
Yulianthi, A. D. (2025). Praktik akuntansi hijau di industri perhotelan Bali: Pendekatan strategis untuk manajemen hotel berkelanjutan. Jurnal Ilmiah Manajemen Kesatuan, 13(4), 2699–2710. https://doi.org/10.37641/jimkes.v13i4.3450
