Transformasi Akuntansi Keberlanjutan di Sektor Publik melalui Digitalisasi: Menuju Tata Kelola Berbasis ESG

Rina Komala; Layali  Ihyani; Widia  Febriana

doi:10.29303/jseh.v12i2.1017

Authors

Rina Komala Universitas Bumigora Mataram
Layali Ihyani Universitas Bumigora
Widia Febriana Universitas Bumigora

DOI:

https://doi.org/10.29303/jseh.v12i2.1017

Keywords:

sustainability accounting, public sector, digitalization, ESG, governance, transparency, accounting information systems

Abstract

The advancement of sustainability accounting within the public sector is becoming an increasingly important issue, driven by the rising demand for transparency, accountability, and management of public resources focused on sustainability. This research seeks to examine how digitalization contributes to the adoption of accounting that incorporates Environmental, Social, and Governance (ESG) principles across various public sector entities. The methodology employed is a descriptive qualitative approach, utilizing a literature review and an analysis of the implementation practices of digital systems in several governmental organizations. Findings indicate that leveraging digital technologies, including cloud computing-based accounting information systems, big data analytics, and integrated reporting platforms, can enhance the quality of sustainability information, making it available more swiftly, accurately, transparently, and in a more accessible manner. The incorporation of ESG indicators into.

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