{"id":"https://openalex.org/W7126080696","doi":"https://doi.org/10.15294/dp.v20i2.34111","title":"Development of Environmental Accounting Education through the Implementation of SAK EP-Based Green Accounting","display_name":"Development of Environmental Accounting Education through the Implementation of SAK EP-Based Green Accounting","publication_year":2025,"publication_date":"2025-12-15","ids":{"openalex":"https://openalex.org/W7126080696","doi":"https://doi.org/10.15294/dp.v20i2.34111"},"language":"en","primary_location":{"id":"doi:10.15294/dp.v20i2.34111","doi":"https://doi.org/10.15294/dp.v20i2.34111","is_oa":true,"landing_page_url":"https://doi.org/10.15294/dp.v20i2.34111","pdf_url":"https://journal.unnes.ac.id/journals/DP/article/download/34111/7609","source":{"id":"https://openalex.org/S4210195887","display_name":"Dinamika Pendidikan","issn_l":"1907-3720","issn":["1907-3720","2502-5074"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinamika Pendidikan","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unnes.ac.id/journals/DP/article/download/34111/7609","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5077172650","display_name":"Satsya Yoga Baswara","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Satsya Yoga Baswara","raw_affiliation_strings":["FEB Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FEB Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5124224531","display_name":"Dhifah Amaliyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dhifah Amaliyah","raw_affiliation_strings":["FEB Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FEB Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5058215087","display_name":"Eko Nurcahya Dewi","orcid":"https://orcid.org/0000-0002-3109-739X","observed_orcids":["https://orcid.org/0000-0002-3109-739X"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eko Nurcahya Dewi","raw_affiliation_strings":["FPIK Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FPIK Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114852864","display_name":"Sufa\u2019ah Hurumun Niam","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sufa'ah Hurumun Niam","raw_affiliation_strings":["FEB Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FEB Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5124283592","display_name":"Afifah Fitri Nuryanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210144738","display_name":"Universitas Sangga Buana YPKP","ror":"https://ror.org/053g25f89","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210144738"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Afifah Fitri Nuryanti","raw_affiliation_strings":["FE Universitas Sangga Buana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FE Universitas Sangga Buana","institution_ids":["https://openalex.org/I4210144738"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"20","issue":"2","first_page":"193","last_page":"204"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9887999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11835","display_name":"Sustainability in Higher Education","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.9380000233650208},{"id":"https://openalex.org/keywords/village-enterprises","display_name":"village enterprises","score":0.49799999594688416},{"id":"https://openalex.org/keywords/village-owned-enterprises","display_name":"village-owned enterprises","score":0.9079999923706055},{"id":"https://openalex.org/keywords/sustainable-village-development","display_name":"sustainable village development","score":0.9240000247955322},{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.6169999837875366},{"id":"https://openalex.org/keywords/reforestation","display_name":"reforestation","score":0.6859999895095825},{"id":"https://openalex.org/keywords/waste-management","display_name":"waste management","score":0.9959999918937683},{"id":"https://openalex.org/keywords/environmental-carrying-capacity","display_name":"environmental carrying capacity","score":0.7450000047683716},{"id":"https://openalex.org/keywords/pentahelix-collaboration","display_name":"pentahelix collaboration","score":0.8949999809265137},{"id":"https://openalex.org/keywords/stakeholder-engagement","display_name":"stakeholder engagement","score":0.8230000138282776},{"id":"https://openalex.org/keywords/living-labs","display_name":"living labs","score":0.9120000004768372}],"concepts":[{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.8065999746322632},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.7426999807357788},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7398999929428101},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6420000195503235},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5938000082969666},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5734000205993652},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5623999834060669},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.4717000126838684},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.4478999972343445},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4392000138759613},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.43619999289512634},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.4269999861717224},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.415800005197525},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4052000045776367},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.385699987411499},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.35089999437332153},{"id":"https://openalex.org/C43141900","wikidata":"https://www.wikidata.org/wiki/Q948732","display_name":"Environmental education","level":2,"score":0.33379998803138733},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.3158000111579895},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.2985999882221222},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.2904999852180481},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.288100004196167},{"id":"https://openalex.org/C178008962","wikidata":"https://www.wikidata.org/wiki/Q295382","display_name":"Sustainable business","level":3,"score":0.2851000130176544},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.2777999937534332},{"id":"https://openalex.org/C21839126","wikidata":"https://www.wikidata.org/wiki/Q598188","display_name":"Green economy","level":3,"score":0.27309998869895935},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.27070000767707825},{"id":"https://openalex.org/C2780984029","wikidata":"https://www.wikidata.org/wiki/Q2930198","display_name":"Stakeholder engagement","level":2,"score":0.2702000141143799},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.26899999380111694},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.25839999318122864},{"id":"https://openalex.org/C91375879","wikidata":"https://www.wikidata.org/wiki/Q15473274","display_name":"Environmental planning","level":1,"score":0.2551000118255615},{"id":"https://openalex.org/C2776356880","wikidata":"https://www.wikidata.org/wiki/Q5381206","display_name":"Environmental data","level":2,"score":0.2508000135421753}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.15294/dp.v20i2.34111","doi":"https://doi.org/10.15294/dp.v20i2.34111","is_oa":true,"landing_page_url":"https://doi.org/10.15294/dp.v20i2.34111","pdf_url":"https://journal.unnes.ac.id/journals/DP/article/download/34111/7609","source":{"id":"https://openalex.org/S4210195887","display_name":"Dinamika Pendidikan","issn_l":"1907-3720","issn":["1907-3720","2502-5074"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinamika Pendidikan","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:02473ef189434287a49600cdd63a797a","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/02473ef189434287a49600cdd63a797a","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Dinamika Pendidikan, Vol 20, Iss 2 (2025)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.15294/dp.v20i2.34111","doi":"https://doi.org/10.15294/dp.v20i2.34111","is_oa":true,"landing_page_url":"https://doi.org/10.15294/dp.v20i2.34111","pdf_url":"https://journal.unnes.ac.id/journals/DP/article/download/34111/7609","source":{"id":"https://openalex.org/S4210195887","display_name":"Dinamika Pendidikan","issn_l":"1907-3720","issn":["1907-3720","2502-5074"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinamika Pendidikan","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9235000014305115,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"},{"score":0.685699999332428,"display_name":"Climate action","id":"https://metadata.un.org/sdg/13"},{"score":0.5925999879837036,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7126080696.pdf","grobid_xml":"https://content.openalex.org/works/W7126080696.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W1663638353","https://openalex.org/W2530430070","https://openalex.org/W2928942015","https://openalex.org/W3040877964","https://openalex.org/W3081911521","https://openalex.org/W3147904244","https://openalex.org/W3161194914","https://openalex.org/W4286723495","https://openalex.org/W4304614144","https://openalex.org/W4317904392","https://openalex.org/W4322752682","https://openalex.org/W4390505351","https://openalex.org/W4391032825","https://openalex.org/W4396231830","https://openalex.org/W4401300559","https://openalex.org/W4409142830"],"related_works":["https://openalex.org/W4413738930","https://openalex.org/W7215637556","https://openalex.org/W7221116696","https://openalex.org/W7218666438","https://openalex.org/W4392000574","https://openalex.org/W7216168012","https://openalex.org/W7216467735","https://openalex.org/W7125490963","https://openalex.org/W7222774629","https://openalex.org/W7215447583"],"abstract_inverted_index":{"This":[0],"study":[1,35],"examines":[2],"how":[3,133],"the":[4,17,51,79,120,123,130],"implementation":[5],"of":[6,19,53,81,126],"SAK":[7,70],"EP-based":[8],"Green":[9,54],"Accounting":[10,55],"at":[11],"BUMDes":[12],"Istambul":[13],"Karya":[14],"contributes":[15],"to":[16],"advancement":[18],"environmental":[20,82,100,107,144],"accounting":[21,88,108,145],"education":[22],"and":[23,32,43,84,96,119],"sustainable":[24],"village":[25],"development.":[26],"Using":[27],"a":[28,33,140],"descriptive":[29],"qualitative":[30],"design":[31],"case":[34,131],"approach,":[36],"data":[37],"were":[38],"obtained":[39],"through":[40,112],"interviews,":[41],"observations,":[42],"document":[44],"analysis.":[45],"The":[46],"findings":[47],"reveal":[48],"that":[49],"although":[50],"application":[52],"in":[56,67],"BUMDes\u2019":[57],"financial":[58,135],"reporting":[59],"is":[60],"not":[61],"yet":[62],"fully":[63],"optimized":[64],"or":[65],"standardized":[66],"accordance":[68],"with":[69],"EP,":[71],"it":[72],"provides":[73],"rich":[74],"learning":[75],"opportunities":[76],"for":[77,106,143],"understanding":[78],"integration":[80],"costs":[83],"ecological":[85],"responsibilities":[86],"into":[87],"practices.":[89],"Programs":[90],"such":[91],"as":[92,139],"reforestation,":[93],"waste":[94],"management,":[95],"ecology-oriented":[97],"infrastructure":[98],"enhance":[99],"carrying":[101],"capacity,":[102],"illustrating":[103],"practical":[104],"cases":[105],"studies.":[109],"Stakeholder":[110],"engagement":[111],"Pentahelix":[113],"collaboration\u2014government,":[114],"business":[115],"actors,":[116],"communities,":[117],"academics,":[118],"media\u2014further":[121],"supports":[122],"educational":[124],"value":[125],"this":[127],"initiative.":[128],"Overall,":[129],"demonstrates":[132],"community-based":[134],"management":[136],"can":[137],"serve":[138],"living":[141],"laboratory":[142],"education.":[146]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-01-30T00:00:00"}