Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village
Abstract
This study aims to examine the integration of field findings based on UI green city metric indicators and green accounting approaches in the development of village sustainability reporting. This study was conducted in Karangpring village, Jember district, which is a case study village with abundant natural resources and strong local sustainability initiatives. A qualitative case study method was used, employing data collection techniques such as in-depth interviews, field observations, and document analysis. The results of the study show that Karangpring village has implemented various sustainable practices in terms of spatial planning, water management, mobility, waste management, energy, and village governance. However, these efforts have not been fully documented in a structured, accounting-based reporting system. By applying a green accounting approach, this study developed a green village financial report format consisting of a green balance sheet, an environment-based budget realization report, and notes to the green financial statements. This reporting format aims to improve transparency and accountability, as well as support evidence-based environmental policy formulation at the village level. This study contributes to the development of integrated and applicable village sustainability reporting, and opens up opportunities for regulation and digitization of environmental reporting at the local government level.
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References
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Cottafava, D., Ascione, G. S., Corazza, L., & Dhir, A. (2022). Sustainable development goals research in higher education institutions: An interdisciplinarity assessment through an entropy-based indicator. Journal of Business Research. 151, 138-155. [https://doi.org/10.1016/j.jbusres.2022.06.050](https://doi.org/10.1016/j.jbusres.2022.06.050).
Dewi, N. W. Y., Dewi, P. E. D. M., Vijaya, D. P., & Dewi, G. A. K. R. S. (2021). The barriers of sustainability reporting practise in village forest management institutions: A case study on the village forest management institution of Bhuana Utama, Panji village. (vol. 197, pp. 129-135). Advances in Economics, Business & Management Research, 197, 129-135. [https://doi.org/10.2991/aebmr.k.211124.075](https://doi.org/10.2991/aebmr.k.211124.075).
Dursun, B., Cesur, R., & Mocan, N. (2018). The impact of education on health outcomes and behaviors in a middle‐income, low‐education country. Economics & Human Biology, 31, 94-114. [https://doi.org/10.1016/j.ehb.2018.07.004](https://doi.org/10.1016/j.ehb.2018.07.004).
Hariniati, W., Mardiani, L., & Nabila, L. (2024). Application of social environmental accounting in village-owned business enterprises to realize green accounting. BIO Web of Conferences, 148, 02030. [https://doi.org/10.1051/bioconf/202414802030](https://doi.org/10.1051/bioconf/202414802030).
Hidayat, A., Kesuma, A. I., & Sakka, A. R. A. (2024). Masyarakat inklusif berbasis nilai budaya dan norma sosial di desa Lakawali Kabupaten Luwu Timur. Pepatudzu: Media Pendidikan & Sosial Kemasyarakatan, 20(1), 81-89. [https://doi.org/10.35329/fkip.v20i1.4985](https://doi.org/10.35329/fkip.v20i1.4985).
Islam, K. M. A., Amin, M. B., Bari, M. F., Hossain, M. S., Anonthi, F., Mostafa, R., & Erdey, L. (2024). Advancing sustainability: A comprehensive review of green technology innovations and their environmental impact. Journal of Infrastructure, Policy & Development, 8(15), 1-14. [https://doi.org/10.24294/jipd9481](https://doi.org/10.24294/jipd9481).
Kamila, N. K. N., & Buchari, Rd. A. (2024). Sustainable development goals (SDGs) village governance on zero poverty: A case of Suci village, Garut regency. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu & Praktek Administrasi, 21(1), 33-45. [https://doi.org/10.31113/jia.v21i1.1135](https://doi.org/10.31113/jia.v21i1.1135).
Kanu, I. M., Sule, P. C., Chukwurah, U. A., & Murtala, A. (2024). Enhancing health outcomes through community-based health education programs for underserved populations. World Journal of Advanced Research & Reviews. 24(3), 3260-3283. [https://doi.org/10.30574/wjarr.2024.24.3.3928](https://doi.org/10.30574/wjarr.2024.24.3.3928).
Kimkong, H., Promphakping, B., Hudson, H., Day, S. C. J., & Long, L. V. (2023). Income diversification and household wellbeing: Case study of the rural framing communities of Tang Krasang and Trapang Trabek in Stung Chreybak, Kampong Chhnang, Cambodia. Sustainability, 15(14), 11106. [https://doi.org/10.3390/su151411106](https://doi.org/10.3390/su151411106).
Kozarezenko, L. (2023). The theoretical and practical foundations for the implementation the “green” budgeting principles. University Economic Bulletin, Hryhorii Skovoroda University in Pereiaslav, Faculty of Financial, Economic & Vocational Education, 56, 174-182. [https://doi.org/10.31470/2306-546x-2023-56-174-182](https://doi.org/10.31470/2306-546x-2023-56-174-182).
Layn, Y. Y. (2024). The local Wisdom of the Sasi culture and green accounting (A qualitative approach from a sustainability perspective in Maluku province). Jurnal Ilmiah Manajemen Kesatuan, 12(6), 2337-2348. [https://doi.org/10.37641/jimkes.v12i6.2949](https://doi.org/10.37641/jimkes.v12i6.2949).
Lu, Y., & Qian, J. (2023). Rural creativity for community revitalization in Bishan village, China: The nexus of creative practices, cultural revival, and social resilience. Journal of Rural Studies, 97(1), 255-268. [https://doi.org/10.1016/j.jrurstud.2022.12.017](https://doi.org/10.1016/j.jrurstud.2022.12.017).
Majumdar, S. (2020). Developing integrated SMART villages for rural transformation in response to sustainable development goals. Africa Journal of Technical & Vocational Education & Training, 5(1), 2-17. [https://doi.org/10.69641/afritvet.2020.5199](https://doi.org/10.69641/afritvet.2020.5199).
Moreau, C., Blanco, J., Randriamalala, J., Laques, A. E., & Carrière, S. (2023). Participatory landscape sustainability assessment: Where do we stand? A systematic literature review. Landscape Ecology, 38, 1903-1918. [https://doi.org/10.1007/s10980-023-01695-x](https://doi.org/10.1007/s10980-023-01695-x).
Mujio, Rahayu, R. A., Waskitaningsih, N., & Mulyadi, E. (2023). Village development sustainability analysis: A case study in Cijeruk, Bogor regency. The Journal of Indonesia Sustainable Development Planning, 4(1), 57-68. [https://doi.org/10.46456/jisdep.v4i1.413](https://doi.org/10.46456/jisdep.v4i1.413).
Nadhiro, R. A., & Choiriyah, I. U. (2024). Community participation in village development planning. Indonesian Journal of Public Policy Review, 25(1), 1-19. [https://doi.org/10.21070/ijppr.v25i1.1366](https://doi.org/10.21070/ijppr.v25i1.1366).
Oktaviani, S. A., Pratiwi, B. Y., & Kurrohman, T. (2024). Penyusunan konsep sustainable village melalui analisis anggaran pendapatan dan belanja desa di kabupaten Jember. Jurnal Akuntansi Terapan & Bisnis 4(1), 21-31. [https://doi.org/10.25047/asersi.v4i1.4936](https://www.google.com/search?q=https://doi.org/10.25047/asersi.v4i1.4936).
Permatasari, P., Ilman, A., Tilt, C., Lestari, D., Islam, S., Tenrini, R. H., Rahman, A., Samosir, A., & Wardhana, I. (2021). The village fund program in Indonesia: Measuring the effectiveness and alignment to sustainable development goals. Sustainability, 13(21), 12294. [https://doi.org/10.3390/su132112294](https://doi.org/10.3390/su132112294).
Regmi, R., Zhang, Z., & Zhang, H. (2023). Entrepreneurship strategy, natural resources management and sustainable performance: A study of an emerging market. Resources Policy, 86(2), 104-202. [https://doi.org/10.1016/j.resourpol.2023.104202](https://doi.org/10.1016/j.resourpol.2023.104202).
Rendrarpoetri, B. L., Rustadi, E., Fauzi, A., & Pravitasari, A. E. (2024). Local sustainability assessment of the Wonogiri multipurpose reservoir catchment area in central Java province, Indonesia. Land, 13(11), 1938. [https://doi.org/10.3390/land13111938](https://doi.org/10.3390/land13111938).
Reynilda, R., & Renal, M. (2025). Evaluation of public sector financial management and costing system in improving performance effectiveness. Economics & Digital Business Review, 6(1), 1015-1033. [https://doi.org/10.37531/ecotal.v6i1.2236](https://doi.org/10.37531/ecotal.v6i1.2236).
Ruja, I. N., Wahyuningtyas, N., Adi, K. R., Pebrianto, Moh., Putri, Z. M., Hidayat, V. N. A., & Asshidiqi, R. K. (2024). Sinergi stakeholder dalam mengembangkan desa wisata berkelanjutan: Pemetaan dan peran di desa Samar Tulungagung. Jurnal Humanitas: Katalisator Perubahan & Inovator Pendidikan, 10(4), 633-652. [https://doi.org/10.29408/jhm.v10i4.27465](https://doi.org/10.29408/jhm.v10i4.27465).
Rusu, T. M., Odagiu, A., Pop, H., & Paulette, L. (2024). Sustainability performance reporting. Sustainability, 16(19), 8538. [https://doi.org/10.3390/su16198538](https://doi.org/10.3390/su16198538).
Saliman, L., & Swee-Kiong, W. (2023). Enhancing rural wellbeing: Unravelling the impact of economic diversification in Sarawak. Journal of Production, Operations Management & Economics, 3(6), 21-28. [https://doi.org/10.55529/jpome.36.21.28](https://doi.org/10.55529/jpome.36.21.28).
Sciulli, N. (2011). The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study. Qualitative Research in Accounting & Management, 8(2), 139-160. [https://doi.org/10.1108/11766091111137555](https://doi.org/10.1108/11766091111137555).
Soraya, B., Nurrochmah, A., & Hwihanus, H. (2024). Business transformation towards sustainability: The role of green accounting in sustainability management. Journal of Environmental Economics & Sustainability, 1(3), 1-8. [https://doi.org/10.47134/jees.v1i3.342](https://doi.org/10.47134/jees.v1i3.342).
Sukoharsono, E. G. (2024). Implementation of universal standards on general disclosure of Donowarih village sustainability reports, Karangploso district, Malang district. The International Journal of Accounting & Business Society, 32(1), 78-88. [https://doi.org/10.21776/ijabs.2024.32.1.872](https://doi.org/10.21776/ijabs.2024.32.1.872).
Sundarasen, S., Rajagopalan, U., & Alsmady, A. (2024). Environmental accounting and sustainability: A meta-synthesis. Sustainability, 16(21), 9341. [https://doi.org/10.3390/su16219341](https://doi.org/10.3390/su16219341).
Tampaip, B., Ohoiwutun, Y., Tjilen, A. P., & Riyanto, P. (2024). Transformation of organizational behavior in village fund management: Evaluation study and increasing the effectiveness of development programs (pp. 1-12). Preprints.org. [https://doi.org/10.20944/preprints202409.1061.v1](https://doi.org/10.20944/preprints202409.1061.v1).
UI GreenMetric. (2024). Panduan UI greencitymetric ranking 2024. Depok: Universitas Indonesia. [suspicious link removed].
Vannevel, R., & Goethals, P. L. M. (2020). Identifying ecosystem key factors to support sustainable water management. Sustainability, 112(3), 1148. [https://doi.org/10.3390/su12031148](https://doi.org/10.3390/su12031148).
Wiesli, T. X., Liebe, U., Hammer, T., & Bär, R. (2021). Sustainable quality of life: A conceptualization that integrates the views of inhabitants of Swiss rural regions. Sustainability, 13(16),9187. [https://doi.org/10.3390/su13169187](https://doi.org/10.3390/su13169187).
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Published
2026-04-21
How to Cite
OKTAVIANI, Siska Aprilia et al.
Green Footprint Through the Development of a Sustainability Reporting Concept for Karangpring Village.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 33, n. 1, p. 57-73, apr. 2026.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1604>. Date accessed: 26 apr. 2026.
doi: https://doi.org/10.31966/jabminternational.v33i1.1604.
Section
Articles
