Published date: May 17 2024

Journal Title: KnE Social Sciences

Issue title: 1st International Conference on Islamic Economics, Business Development and Studies (1st ICIEBDS)

Pages: 47–56

DOI: 10.18502/kss.v9i16.16233

Agus Kurniawanaguskurniawan@radenintan.ac.idUniversitas Islam Negeri (UIN) Raden Intan Lampung, Indonesia

Heni VerawatiUniversitas Islam Negeri (UIN) Raden Intan Lampung, Indonesia

This article aims to understand the role of environmental accounting in the public sector and how it can contribute to the development of a green and sustainable future. Using a qualitative approach and research instruments such as interviews and document analysis, this study finds that environmental accounting can be an important strategic tool for the public sector. In this context, environmental accounting can assist in (1) Informing decision-making by providing relevant information on the environmental costs and benefits of various actions and policies. (2) Increasing transparency and accountability by reporting on the environmental impacts of public sector activities. (3) Identify opportunities for efficiency and savings by tracking and analyzing resource use. (4) Encourage innovation by highlighting opportunities for the development of new processes or products that are more environmentally friendly. (5) And, support the achievement of sustainable goals by assisting in setting, tracking, and achievement of sustainable goals. This research contributes to our understanding of the strategic role of environmental accounting in promoting sustainability in the public sector, demonstrating that its adoption can help build a green and sustainable future.

Keywords: environmental accounting, public sector

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