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Development of Environmental Accounting Education through the Implementation of SAK EP-Based Green Accounting

Dinamika Pendidikan · Vol. 20 No. 2 (2025) · hlm. 193–204

DOI
10.15294/dp.v20i2.34111
ISSN
2502-5074, 1907-3720
Terbit
2025-12-15
Penerbit
Economics Education Department Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study examines how the implementation of SAK EP-based Green Accounting at BUMDes Istambul Karya contributes to the advancement of environmental accounting education and sustainable village development. Using a descriptive qualitative design and a case study approach, data were obtained through interviews, observations, and document analysis. The findings reveal that although the application of Green Accounting in BUMDes’ financial reporting is not yet fully optimized or standardized in accordance with SAK EP, it provides rich learning opportunities for understanding the integration of environmental costs and ecological responsibilities into accounting practices. Programs such as reforestation, waste management, and ecology-oriented infrastructure enhance environmental carrying capacity, illustrating practical cases for environmental accounting studies. Stakeholder engagement through Pentahelix collaboration—government, business actors, communities, academics, and the media—further supports the educational value of this initiative. Overall, the case demonstrates how community-based financial management can serve as a living laboratory for environmental accounting education.

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  • State University of Semarang
  • Universitas Yudharta Pasuruan
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Rekan penulisOrganisasiArtikel bersama
Ratieh WidhiastutiAfiliasi tidak diketahui4
Ahmad NurkhinAfiliasi tidak diketahui2
Tandiyo RahayuAfiliasi tidak diketahui2
Muhamad Rekhan SaefullahAfiliasi tidak diketahui2
Sufa’Ah Hurumun Ni’amAfiliasi tidak diketahui2
Ulfah Mediaty AriefState University of Semarang1
Sri SukamtaAfiliasi tidak diketahui1
Talitha WidiatningrumAfiliasi tidak diketahui1
Delano Hafis AfdamAfiliasi tidak diketahui1
Andi Muhammad DzulfikarAfiliasi tidak diketahui1
Indah Novi YarmanAfiliasi tidak diketahui1
Johanes Adi PrasetyaAfiliasi tidak diketahui1
Yureza Rian WibowoAfiliasi tidak diketahui1
Gabriel Dading PurnomoAfiliasi tidak diketahui1
Amir MahmudUniversitas Yudharta Pasuruan1
Nurdian SusilowatiAfiliasi tidak diketahui1
Muhsin MuhsinAfiliasi tidak diketahui1
Hasan MukhibadAfiliasi tidak diketahui1
S MartonoAfiliasi tidak diketahui1
Anna Kania WidiatamiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/DP/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Development of Environmental Accounting Education through the Implementation of SAK EP-Based Green Accounting</dc:title>
	<dc:creator xml:lang="en">Baswara, Satsya Yoga</dc:creator>
	<dc:creator xml:lang="en">Amaliyah, Dhifah </dc:creator>
	<dc:creator xml:lang="en">Dewi, Eko Nurcahya</dc:creator>
	<dc:creator xml:lang="en">Niam, Sufa'ah Hurumun</dc:creator>
	<dc:creator xml:lang="en">Nuryanti, Afifah Fitri</dc:creator>
	<dc:subject xml:lang="en">Green Accounting, SAK EP, BUMDes, Environmental Sustainability</dc:subject>
	<dc:description xml:lang="en">This study examines how the implementation of SAK EP-based Green Accounting at BUMDes Istambul Karya contributes to the advancement of environmental accounting education and sustainable village development. Using a descriptive qualitative design and a case study approach, data were obtained through interviews, observations, and document analysis. The findings reveal that although the application of Green Accounting in BUMDes’ financial reporting is not yet fully optimized or standardized in accordance with SAK EP, it provides rich learning opportunities for understanding the integration of environmental costs and ecological responsibilities into accounting practices. Programs such as reforestation, waste management, and ecology-oriented infrastructure enhance environmental carrying capacity, illustrating practical cases for environmental accounting studies. Stakeholder engagement through Pentahelix collaboration—government, business actors, communities, academics, and the media—further supports the educational value of this initiative. Overall, the case demonstrates how community-based financial management can serve as a living laboratory for environmental accounting education.</dc:description>
	<dc:publisher xml:lang="en">Economics Education Department Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-12-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/DP/article/view/34111</dc:identifier>
	<dc:identifier>10.15294/dp.v20i2.34111</dc:identifier>
	<dc:source xml:lang="en">Dinamika Pendidikan; Vol. 20 No. 2 (2025); 193-204</dc:source>
	<dc:source>2502-5074</dc:source>
	<dc:source>1907-3720</dc:source>
	<dc:source>10.15294/dp.v20i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/DP/article/view/34111/7609</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Dinamika Pendidikan</dc:rights>
</oai_dc:dc>