International Journal of Accounting Innovation

Objective: This research aims to examine "The Influence of Financial Literacy, Lifestyle, and Income on Consumer Attitude Through Financial Management as a Moderating Variable Among Students of the Faculty of Law, Wijaya Kusuma University Surabaya." Method: This study employs a quantitative metho...

Financial Literacy Income Lifestyle Consumer Attitude Financial Management

Objective: Indonesia’s rapid population growth to 288 million in 2025 has driven total waste generation to 36 million t in 2024, with plastics accounting for 20% (around 7 million t) and 65% of plastic waste entering the environment. Marine plastic leakage declined from 615,000 t in 2018 to 350,0...

Taxation Plastic Tax Plastic Pollution Marine Marine Pollution Plastic Waste Waste Generation

Objective: This study develops a conceptual framework that integrates green hospital management and carbon accounting to support sustainable healthcare innovation. Method: This study uses a literature review and conceptual paper approach by synthesizing recent studies, sustainability frameworks, ...

Green hospital Carbon accounting Sustainable healthcare Hospital management ESG Healthcare innovation

Objective: This study aims to analyze the impact of rising plastic prices on production costs and profits of SMEs and examine the role of green accounting as a strategy in addressing cost pressures and sustainability demands. Method: The study used a qualitative approach with a literature review ...

Oil Plastic Price Increase Production Cost (HPP) SMEs Profit Green Accounting

Objective: Digital transformation in the public sector encourages Regional Government-Owned Enterprises (BUMD) to adopt technology-based accounting information systems to enhance financial accountability and reporting quality. This study aims to analyze the use of Accurate Accounting Software in ...

Accurate accounting software Accounting information system Efficiency Effectiveness Regional government-owned enterprise