STUDI LITERATUR: KONTRIBUSI ACCOUNTING MATTERS DALAM SUSTAINABLE DEVELOPMENT GOALS
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Abstract
Abstract — This research will answer the following question: how do accounting support sustainable development goals (SDGs). In the process, this research used the method of literature study using sources from journals, reports and books. The results of this study indicate that accounting has considerable capacity in achieving SDGs, even accounting itself can contribute to each of the 5P dimensions (people, planet, prosperity, peace, and partnerships). The main dimensions of spirituality also play a large role in achieving sustainability balance.
Keywords: accounting contributions, sustainable development goals (SDGs), sustainable development, spirituality
Abstrak— Skripsi ini akan menjawab pertanyaan berikut: bagaimana kontribusi akuntansi dan pelaku akuntansi dalam mendukung sustainable development goals (SDGs). Dalam prosesnya, penelitian ini menggunakan metode studi literatur atau studi pustaka menggunakan sumber-sumber yang berasal dari jurnal-jurnal, laporan, dan buku. Hasil penelitian ini menunjukan bahwa akuntansi memiliki kemampuan yang cukup besar dalam pencapaian SDGs, bahkan akuntansi dan pelakunya dapat berkontribusi dalam setiap dimensi 5P (people, planet, prosperity, peace, dan partnerships). Dimensi- dimensi utama dalam spiritualitas juga berperan besar dalam pencapaian keseimbangan sustainability.
Kata kunci: kontribusi akuntansi dan pelakunya, sustainable development goals (SDGs), sustainable development, spiritualitas
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