PERANAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA PERUSAHAAN

Abstrak

This research aims to investigate how green innovation, accounting information systems, and management accounting are interrelated in green accounting in influencing company financial performance. Green innovation refers to the development and implementation of new products, services or processes that aim to reduce negative impacts on the environment. Companies implementing green innovations often face challenges in measuring and monitoring their effectiveness. Accounting information systems play an important role in collecting data related to green innovation, enabling companies to analyze environmental impacts, operational costs and resource efficiency. Management accounting provides a framework for evaluating green innovation performance internally. By using tools such as cost-benefit analysis and other performance measurements, managers can identify areas where green innovation can improve operational efficiency and reduce long-term costs. A company's financial performance, especially in terms of profitability, is the result of effective integration between green innovation, accounting information systems and management accounting practices. This research will use meta-analysis methods to investigate various existing empirical studies, with the aim of identifying general patterns and trends in the impact of green innovation on financial performance. The meta-analysis methodology will integrate findings from previous studies to produce a deeper understanding of the complex relationship between green innovation, accounting information systems, management accounting, and financial performance. Data from various studies will be synthesized to provide greater insight into how green innovation practices can improve a company's overall profitability. This research emphasizes that environmentally friendly innovation strategies can increase creativity and the development of original ideas, which in turn improves company performance in terms of environmentally friendly products and services. In addition, the integration of information technology (IT) plays an important role in improving the quality of accounting information, through efficient data processing and storage, as well as delivering relevant and reliable information. Blockchain technology offers additional benefits in the form of security, transparency and trust in financial transactions. In conclusion, combining environmentally friendly innovation and information technology not only improves company performance but also supports sustainable development and efficiency in accounting.