Green leadership: Sustainability Accounting Catalyst towards Digital Business Development
Keywords:
Green leadership, Digital Business Accounting
Abstract
This research was conducted with the aim of developing descriptively the concept of green leadership as a catalyst for sustainability accounting towards digital business development. This study uses a qualitative method, with a literature review design. The secondary data sources tested were only articles or journals indexed by Scopus Q1, Q2, Q3, Q4 and International Journals. This research was conducted because there is still a scarcity of research themes on green leadership and digital business economics, especially sustainability accounting in Indonesia. This research is a development of the concept of accounting economics, especially green leadership towards the sustainable development of digital business.
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References
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Benevene, P., & Buonomo, I. (2020). Green human resource management: An evidence-based systematic literature review. Sustainability (Switzerland), 12(15). https://doi.org/10.3390/su12155974
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Kawiana, Ig. P., Riana, I. G., Rihayana, I. G., & Adi, I. N. R. (2020). How Transformational Leadership Intensify Employee Performance Mediating By Job Satisfaction. Mix Jurnal Ilmiah Manajemen, 10(3), 454. https://doi.org/10.22441/mix.2020.v10i3.010
Khan, A. N. (2023). Is green leadership associated with employees ’ green behavior ? Role of green human resource management. Journal of Environmental Planning and Management, 66(9), 1962–1982. https://doi.org/10.1080/09640568.2022.2049595
Kostis, P. C. (2021). Culture , innovation , and economic development. Journal of Innovation and Entrepreneurship, 7, 2–16.
Marrucci, L., Daddi, T., & Iraldo, F. (2021). The contribution of green human resource management to the circular economy and performance of environmental certified organisations. Journal of Cleaner Production, 319(August), 128859. https://doi.org/10.1016/j.jclepro.2021.128859
Masocha, R. (2019). Social sustainability practices on small businesses in developing economies: A case of South Africa. Sustainability (Switzerland), 11(12). https://doi.org/10.3390/SU11123257
Purwanto, F., Mujanah, S., & Sumiati, S. (2022). the Effect of Self-Leadership, Self-Ability and Resilient on the Performance of Surabaya Satreskrim Police Investigators Through Organizational Commitments As Intervening Variables. Business and Finance Journal, 7(1), 45–60. https://doi.org/10.33086/bfj.v7i1.2739
Prasetyo, D. W,, Kusmaningtyas, A., Mujanah, S. (2024). Green Competence Building, Green Employee Involvement and Green Work-Life Balance to Improve Environmental Performance through Green Organizational Culture. Journal of Environmental Management and Tourism 15 (1), 69-81.
Pratama, D. K. dan Mujanag, S. (2023). The Influence of Leadership Style, Organizational Culture, Job Satisfaction on Employee Performance in RSUD Dr Soetomo Surabaya. International Conference On Economics Business Management And Accounting (ICOEMA), Jilid 2, Halaman 753-764.
Ren, S., & Jackson, S. E. (2020). HRM institutional entrepreneurship for sustainable business organizations. Human Resource Management Review, 30(3), 100691. https://doi.org/10.1016/j.hrmr.2019.100691
Ren, S., Tang, G., & Jackson, S. E. (2020). Effects of Green HRM and CEO ethical leadership on organizations’ environmental performance. International Journal of Manpower, 42(6), 961–983. https://doi.org/10.1108/IJM-09-2019-0414
Setiono, B. A., Brahmasari, I. A., & Mujanah, S. (2019). Effect of Safety Culture, Safety Leadership, and Safety Climate on Employee Commitments and Employee Performance PT. Pelindo III (Persero) East Java Province. Sebelas Maret Business Review, 3(1), 6–10. https://doi.org/10.20961/smbr.v3i1.13680
Song, W., Yu, H., & Xu, H. (2020). Effects of green human resource management and managerial environmental concern on green innovation. European Journal of Innovation Management, 24(3), 951–967. https://doi.org/10.1108/EJIM-11-2019-0315
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Wang, S., & Huang, L. (2022). A Study of the Relationship between Corporate Culture and Corporate Sustainable Performance: Evidence from Chinese SMEs. Sustainability (Switzerland), 14(13). https://doi.org/10.3390/su14137527
Zihan, W., & Makhbul, Z. K. M. (2024). Green Human Resource Management as a Catalyst for Sustainable Performance: Unveiling the Role of Green Innovations. Sustainability, 16(4), 1453. https://doi.org/10.3390/su16041453
Alreahi, M., Bujdosó, Z., Kabil, M., Akaak, A., Benkó, K. F., Setioningtyas, W. P., & Dávid, L. D. (2023). Green Human Resources Management in the Hotel Industry: A Systematic Review. Sustainability (Switzerland), 15(1). https://doi.org/10.3390/su15010099
Aminata, J., Nusantara, D. I. K., & Susilowati, I. (2022). The Analysis of Inclusive Green Growth In Indonesia. Jurnal Ekonomi & Studi Pembangunan, 23(1), Layouting. https://doi.org/10.18196/jesp.v23i1.13811
Bahzar, M. (2019). Effects of green transformational and ethical leadership on green creativity, eco-innovation and energy efficiency in higher education sector of Indonesia. International Journal of Energy Economics and Policy, 9(6), 408–414. https://doi.org/10.32479/ijeep.8372
Bappenas. (2021). A GREEN ECONOMY FOR A NET-ZERO FUTURE: How Indonesia can build back better after COVID-19 with the Low Carbon Development Initiative (LCDI). In Ministry of National Development Planning (Vol. 12, Issue 4).
Benevene, P., & Buonomo, I. (2020). Green human resource management: An evidence-based systematic literature review. Sustainability (Switzerland), 12(15). https://doi.org/10.3390/su12155974
Butler, R. W. (1991). Tourism, Environment, and Sustainable Development. Environmental Conservation, 18(3), 201–209. https://doi.org/DOI: 10.1017/S0376892900022104
Cahyadi, A., Natalisa, D., Poór, J., Perizade, B., & Szabó, K. (2023). Predicting the Relationship between Green Transformational Leadership, Green Human Resource Management Practices, and Employees’ Green Behavior. Administrative Sciences, 13(1). https://doi.org/10.3390/admsci13010005
Chang, Y., & Ching-hsun, C. (2013). The Determinants of Green Product Development Performance : Green Dynamic Capabilities , Green Transformational Leadership , and Green Creativity. Journal Business Ethics, 107–119. https://doi.org/10.1007/s10551-012-1452-x
Constantinus, Brata, D. W., & Ardaniyati, L. (2022). Green Leadership: Kepribadian Ekstraversi, Kecerdasan Lingkungan dan Perilaku Ramah Lingkungan. Psyche 165 Journal, 15(4), 125–132. https://doi.org/10.35134/jpsy165.v15i4.198
Darvishmotevali, M., & Altinay, L. (2022). Green HRM, environmental awareness and green behaviors: The moderating role of servant leadership. Tourism Management, 88(July 2021), 104401. https://doi.org/10.1016/j.tourman.2021.104401
Edwards, M. G. (2021). The growth paradox, sustainable development, and business strategy. Business Strategy and the Environment, 30(7), 3079–3094. https://doi.org/10.1002/bse.2790
Egri, C. P., & Herman, S. (2000). LEADERSHIP IN THE NORTH AMERICAN ENVIRONMENTAL SECTOR : VALUES , LEADERSHIP STYLES , AND CONTEXTS OF ENVIRONMENTAL LEADERS AND THEIR ORGANIZATIONS. The Academy of Management Journal, 43(4), 571–604.
Grossmann, J., Halida, R., & Suryandari, T. (2021). Survey report The Green Corruption paradox : Natural resource management and environmental corruption in Indonesia (Issue September).
IA Brahmasari, IAB Ratih. (2024). The Effects of Organizational Values, Situational Leadership on Organizational Commitment and Performance with Competency as a Moderation Variable in Rural Bank Employees in The Region of Central Java Province, Indonesia. Kurdish Studies 12 (2), 4806-4823.
Jaya, I. M. L. M. (2023). Intervening the Role of Gender Equality on Intellectual Capital and Earnings Quality in Indonesia. International Journal of Computational Engineering Research (IJCER) Intervening, 13(19).
Jaya, I. M. L. M., & Padilla, M. A. E. (2024). Tax Carbon Policy: Momentum to Accelerate Indonesia’s Sustainable Economic Growth Towards Green Economy. In Green Economy and Renewable Energy Transitions for Sustainable Development (pp. 171–183). IGI Global Publishing.
Kardoyo, K., Feriady, M., Farliana, N., & Nurkhin, A. (2020). Influence of the Green Leadership Toward Environmental Policies Support. Journal of Asian Finance, Economics and Business, 7(11), 459–467. https://doi.org/10.13106/jafeb.2020.vol7.no11.459
Kawiana, Ig. P., Riana, I. G., Rihayana, I. G., & Adi, I. N. R. (2020). How Transformational Leadership Intensify Employee Performance Mediating By Job Satisfaction. Mix Jurnal Ilmiah Manajemen, 10(3), 454. https://doi.org/10.22441/mix.2020.v10i3.010
Khan, A. N. (2023). Is green leadership associated with employees ’ green behavior ? Role of green human resource management. Journal of Environmental Planning and Management, 66(9), 1962–1982. https://doi.org/10.1080/09640568.2022.2049595
Kostis, P. C. (2021). Culture , innovation , and economic development. Journal of Innovation and Entrepreneurship, 7, 2–16.
Marrucci, L., Daddi, T., & Iraldo, F. (2021). The contribution of green human resource management to the circular economy and performance of environmental certified organisations. Journal of Cleaner Production, 319(August), 128859. https://doi.org/10.1016/j.jclepro.2021.128859
Masocha, R. (2019). Social sustainability practices on small businesses in developing economies: A case of South Africa. Sustainability (Switzerland), 11(12). https://doi.org/10.3390/SU11123257
Purwanto, F., Mujanah, S., & Sumiati, S. (2022). the Effect of Self-Leadership, Self-Ability and Resilient on the Performance of Surabaya Satreskrim Police Investigators Through Organizational Commitments As Intervening Variables. Business and Finance Journal, 7(1), 45–60. https://doi.org/10.33086/bfj.v7i1.2739
Prasetyo, D. W,, Kusmaningtyas, A., Mujanah, S. (2024). Green Competence Building, Green Employee Involvement and Green Work-Life Balance to Improve Environmental Performance through Green Organizational Culture. Journal of Environmental Management and Tourism 15 (1), 69-81.
Pratama, D. K. dan Mujanag, S. (2023). The Influence of Leadership Style, Organizational Culture, Job Satisfaction on Employee Performance in RSUD Dr Soetomo Surabaya. International Conference On Economics Business Management And Accounting (ICOEMA), Jilid 2, Halaman 753-764.
Ren, S., & Jackson, S. E. (2020). HRM institutional entrepreneurship for sustainable business organizations. Human Resource Management Review, 30(3), 100691. https://doi.org/10.1016/j.hrmr.2019.100691
Ren, S., Tang, G., & Jackson, S. E. (2020). Effects of Green HRM and CEO ethical leadership on organizations’ environmental performance. International Journal of Manpower, 42(6), 961–983. https://doi.org/10.1108/IJM-09-2019-0414
Setiono, B. A., Brahmasari, I. A., & Mujanah, S. (2019). Effect of Safety Culture, Safety Leadership, and Safety Climate on Employee Commitments and Employee Performance PT. Pelindo III (Persero) East Java Province. Sebelas Maret Business Review, 3(1), 6–10. https://doi.org/10.20961/smbr.v3i1.13680
Song, W., Yu, H., & Xu, H. (2020). Effects of green human resource management and managerial environmental concern on green innovation. European Journal of Innovation Management, 24(3), 951–967. https://doi.org/10.1108/EJIM-11-2019-0315
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Wang, S., & Huang, L. (2022). A Study of the Relationship between Corporate Culture and Corporate Sustainable Performance: Evidence from Chinese SMEs. Sustainability (Switzerland), 14(13). https://doi.org/10.3390/su14137527
Zihan, W., & Makhbul, Z. K. M. (2024). Green Human Resource Management as a Catalyst for Sustainable Performance: Unveiling the Role of Green Innovations. Sustainability, 16(4), 1453. https://doi.org/10.3390/su16041453
Published
2024-10-31
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