Green Accounting dan Pengendalian Intern: Strategi Akuntansi Berkelanjutan untuk Mendorong Industri Manufaktur Ramah Lingkungan

Abstract

The global environmental crisis is driving the manufacturing sector to adopt sustainable business strategies. Issues such as global warming and carbon emissions demand the integration of environmental aspects into accounting practices. This study aims to examine green accounting strategies as part of sustainable accounting that can promote the transformation of the manufacturing industry toward environmentally friendly practices. The research method uses a qualitative descriptive approach with a literature study. Data were obtained from journals, books, regulations, and official reports, then analyzed thematically to assess the relationship between green accounting, green economic policies, and sustainability practices. The results show that the implementation of green accounting increases energy efficiency (70% of companies) and reduces greenhouse gas emissions (60%). This practice improves corporate image, supports green manufacturing, and strengthens green supply chains. Green economic policies encourage innovation, although SMEs face limitations in funding and technology. Harmonization with IFRS S1 and S2 shows high conformity with national regulations and enhances reporting transparency. In conclusion, green accounting functions not only as a reporting tool but also as a strategic instrument that unites economic, social, and environmental interests. The novelty of this research lies in emphasizing the role of green accounting alongside internal control and global standards in accelerating the transition toward an inclusive and sustainable green economy.