Melola Discovery

← Melola Discovery

Journal

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

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

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

Abstract

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.

Keywords

Collaboration network of the authors

5 authors · 10 co-authorship links · 7 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Diponegoro University
  • Universitas Sangga Buana YPKP
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/DP/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>