Zulkarnaen, Have and Irawan, Mohamad Rizal Nur (2026) INTEGRATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING IN SUPPORTING GREEN ECONOMY IN EAST JAVA PROVINCE 2023-2025. Journal of Artificial Intelligence and Digital Economy, 3 (9). ISSN 3032-1077

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Abstract

Objective: This study examines the role of environmental management accounting in supporting green economy implementation in East Java Province during 2023-2025. Method: A qualitative descriptive approach based on literature review and secondary data analysis is employed using official statistics from Statistics of East Java Province, publications of the Indonesia Financial Services Authority, and traceable scientific literature. Results: The analysis shows that East Java's Gross Regional Domestic Product at current prices increased from IDR 2,953.54 trillion in 2023 to IDR 3,168.29 trillion in 2024 and IDR 3,403.17 trillion in 2025, while annual growth was 4.95%, 4.93%, and 5.33%, respectively. Manufacturing remains the dominant sector in 2025 with a 31.32% contribution. This economic structure strengthens the need for environmental cost measurement and resource-efficiency management. Empirical evidence involving East Java MSMEs indicates that environmental accounting strategy and waste management are associated with sustainability performance, while MFCA supports financial performance. Novelty: The study concludes that EMA can connect profitability objectives with green economy goals through environmental cost identification, material and energy flow measurement, green budgeting, green investment appraisal, and environmental performance indicators.

Item Type:	Article
Uncontrolled Keywords:	management accounting, environmental management, green economy, green accounting, material flow cost accounting, East Java
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	10 Oct 2026 04:38
Last Modified:	10 Oct 2026 04:38
URI:	http://eprints.umsida.ac.id/id/eprint/17154

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