The role of digital green accounting and environment performance on forest sustainable development goals: A case study on customary forest in Papua

Safkaur, O.; Pangayow, B.; Hutajulu, H.; Hanasbey, L.

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International Journal of Data and Network Science

ISSN 2561-8156 (Online) - ISSN 2561-8148 (Print) Quarterly Publication Volume 9 Issue 3 pp. 677-688 , 2025

The role of digital green accounting and environment performance on forest sustainable development goals: A case study on customary forest in Papua Pages 677-688 Download PDF

Authors: Otniel Safkaur, Bill Pangayow, Halomoan Hutajulu, Lediana Hanasbey

DOI: 10.5267/j.ijdns.2024.7.011

Keywords: Digital green accounting, Environmental performance, Forest Sustainable Development Goals, Customary fores

Abstract: Management of customary forests through green accounting is an important approach in efforts to achieve Sustainable Development Goals (SDGs). Customary forests, which constitute an important cultural and ecological heritage for local communities, are often threatened by unsustainable exploitation (deforestation) activities. Therefore, Green Accounting is a business concept that focuses on the efficiency and effectiveness of long-term resource use in integrating the customary forest environmental functions and providing social benefits. Therefore, the implementation of green accounting in customary forest management aims to measure and monitor the economic, social and environmental impacts of extractive activities on these forests. This research aims to analyze the relationship between digital green accounting variables on financial performance, environmental performance on sustainable development and digital green accounting towards sustainable development. This research method is quantitative causal which tests the relationship between several variables. The population of this research is indigenous community leaders and the sample of respondents for this research is 432 indigenous community leaders determined using a simple random sampling method. Data analysis for this research uses structural equation modelling (SEM) partial least squares (PLS) with data processing tools using SmartPLS 4.0 software. Research data was obtained by distributing online questionnaires using social media. The independent variables of this research are digital green accounting, environmental performance and the dependent variable is sustainable development. The stages of research data analysis are the outer model test including reliability and validity tests and the inner model test including termination tests and hypothesis tests. Based on the results of data analysis, it is concluded that digital green accounting has a positive and significant relationship to financial performance, environmental performance has a positive and significant relationship to sustainable development and digital green accounting has a positive and significant relationship to sustainable development.

How to cite this paper

 Safkaur, O., Pangayow, B., Hutajulu, H & Hanasbey, L. (2025). The role of digital green accounting and environment performance on forest sustainable development goals: A case study on customary forest in Papua.International Journal of Data and Network Science, 9(3), 677-688.

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