Analisis Implementasi Akuntansi Keberlanjutan dan Dampaknya terhadap Sektor Perbankan
Studi Kasus pada Bank Mandiri
DOI:
https://doi.org/10.55606/cemerlang.v6i2.8882Keywords:
Bank Mandiri, Banking Sector, Environmental Performance, Operational Impact, Sustainability AccountingAbstract
Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.
Downloads
References
Bank Mandiri. (2022). Sustainability reporting Bank Mandiri.
Deloitte. (2019). Sustainability risk management.
Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B. (2017). Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability. Journal of Environmental Management, 192, 292–301. https://doi.org/10.1016/j.jenvman.2016.07.073
Hidayat, A. (2024). Tantangan kuantifikasi risiko lingkungan dalam portofolio kredit perbankan di Asia Tenggara. Jurnal Akuntansi dan Keuangan Kontemporer, 7(1), 45–60. https://doi.org/10.31599/jakke.v7i1.45
Hifni, S., Sayudi, A., & Hayat, A. (2019). Peran akuntansi keberlanjutan: Akuntabilitas dalam ekologi, sosio, dan ekonomik.
Ikatan Akuntan Indonesia (IAI). (2020). Kode etik akuntan Indonesia.
Lestari, D., & Wijaya, K. (2023). Analisis risiko greenwashing pada laporan keberlanjutan sektor perbankan di Indonesia. Masyarakat Akuntansi Indonesia, 12(2), 112–128. https://doi.org/10.31599/mai.v12i2.120
Lestari, P. (2022). Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Reputasi Perusahaan Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan Berkelanjutan, 5(2), 88–102. https://doi.org/10.37383/jakub.v5i2.50
Nugroho, B. S., & Wijaya, C. (2024). Analisis risiko transisi dan implementasi portofolio hijau pada bank BUMN di Indonesia. Jurnal Ekonomi dan Kebijakan Publik, 15(1), 34–50. https://doi.org/10.31599/jekopub.v15i1.55
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Lembaran Negara Republik Indonesia Tahun 2017. Jakarta: Menteri Hukum & HAM RI.
Prabowo, A., & Rahmawati, D. (2024). Analisis Dampak Pembiayaan Hijau terhadap Kualitas Aset Bank BUMN: Studi Empiris 2021-2023. Jurnal Riset Perbankan Terapan, 8(1), 45–59. https://doi.org/10.31599/jrpt.v8i1.74
Pratama, R., Santoso, B., & Handayani, S. (2024). Integrasi ESG dalam sistem akuntansi manajemen dan dampaknya terhadap stabilitas keuangan bank. International Journal of Sustainable Finance, 5(3), 201–215. https://doi.org/10.31599/ijsf.v5i3.68
Sari, R. K., Utami, W., & Hasanah, N. (2023). Sustainability reporting and firm value: Evidence from the Indonesian banking sector post-pandemic. International Journal of Sustainable Finance and Management, 4(3), 210–225. https://doi.org/10.1108/IJSFM-12-2022-0156
Setyawan, A. (2022). Implementasi corporate governance dalam mendukung green banking: Studi kasus Bank Mandiri. Jurnal Manajemen Keuangan Terapan, 9(3), 112–127. https://doi.org/10.31599/jmkt.v9i3.77
Sugiyono. (2018). Metode penelitian kombinasi (mixed methods). Bandung: CV Alfabeta.
Syifa Aristawati, & Erlyna Tri Rohmiatun. (2026). Pengaruh sustainability reporting terhadap nilai perusahaan pertambangan di Indonesia: Systematic literature review dengan pendekatan PRISMA 2020. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 3(1), 27–43. https://doi.org/10.61132/jeap.v3i1.2053
Utami, M. R., Hartono, S., & Pratama, R. (2023). Digitalisasi perbankan dan inklusi keuangan sebagai pilar keuangan berkelanjutan. Media Akuntansi dan Perpajakan Indonesia, 5(2), 201–218. https://doi.org/10.31599/mapi.v5i2.112
Utami, N. S. (2025). Akuntansi keberlanjutan dan peran inklusi keuangan dalam pemberdayaan UMKM. Jurnal Ekonomi Hijau, 4(1), 15–29. https://doi.org/10.31599/jeh.v4i1.11
Wicaksono, T., & Putri, A. (2024). Efisiensi operasional melalui digitalisasi: Perspektif akuntansi keberlanjutan di era industri 5.0. Tech-Accounting Review, 8(4), 310–325. https://doi.org/10.31599/tar.v8i4.122
Zulkarnain, F. (2023). Standardisasi global (GRI & TCFD) dalam pelaporan keberlanjutan perbankan nasional: Peluang dan tantangan. Indonesian Journal of Banking and Finance, 15(1), 54–72. https://doi.org/10.31599/ijbf.v15i1.35
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
