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The Application of Green Management Accounting in Supporting Sustainability: A Case Study of the Banking Sector in Indonesia

インドネシア銀行業におけるサステナビリティ支援のためのグリーン管理会計の適用 (AI 翻訳)

Ummi Kalsum Mutmainnah, Magdalena Pazizi, Muhammad Tavif Al Muzacky, M. Mukhtaruddin

Indonesian Journal of Innovation Multidisipliner Research📚 査読済 / ジャーナル2026-04-21#その他
DOI: 10.69693/ijim.v4i2.492
原典: https://doi.org/10.69693/ijim.v4i2.492

🤖 gxceed AI 要約

日本語

この研究はインドネシアの銀行業におけるグリーン管理会計（GMA）の実装を検討。資源効率、環境コスト開示、エコポリシーの統合が発見されたが、報告基準の制限や理解不足が課題。GMAは透明性とコスト効率向上に貢献する。

English

This study examines Green Management Accounting (GMA) implementation in Indonesia's banking sector to support sustainability. It finds GMA involves resource efficiency, environmental cost disclosure, and integrating eco-friendly policies. Challenges include reporting standard limitations and lack of internal understanding, but GMA enhances transparency and cost efficiency.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

インドネシアの銀行業におけるグリーン管理会計の事例。日本企業にとって直接的な示唆は少ないが、管理会計と環境開示の統合という観点から参考になる可能性がある。

In the global GX context

This case study from Indonesia illustrates how Green Management Accounting can support sustainability in emerging market banks, offering lessons for global practice despite not addressing advanced disclosure frameworks like ISSB.

👥 読者別の含意

🔬研究者:Provides empirical evidence on GMA adoption in an emerging economy banking sector.

🏢実務担当者:Sustainability managers in banks can learn about environmental cost disclosure and resource efficiency practices from this case.

🏛政策担当者:Regulators in developing countries may find insights for promoting green accounting standards in the financial sector.

📄 Abstract（原文）

The purpose of this study is to examine how Indonesia's banking industry uses Green Management Accounting (GMA) to promote sustainability. The banking industry must prioritize social and environmental factors in addition to financial performance as environmental concerns and the need for sustainable business practices increase. Using case studies of various Indonesian banks that have adopted sustainability principles, a qualitative research methodology was used. Reviews of the literature, examination of sustainability reports, and documentation pertaining to GMA practices were used to gather data. According to the findings, GMA implementation in the banking industry entails resource efficiency, environmental cost disclosure, and the incorporation of eco-friendly policies into operations and finance. This implementation contributes to enhancing transparency, cost efficiency, and corporate reputation in supporting sustainability. However, challenges remain, such as limitations in reporting standards and a lack of internal understanding regarding the GMA concept. Therefore, a stronger commitment, along with the development of regulations and human resource capacity, is needed to optimize the implementation of GMA in the Indonesian banking sector.

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