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Abstract

Purpose: This study investigates the contribution of green accounting to the efficiency of budget improvement at the North Minahasa Regency Finance and Asset Agency following Government Instruction Number 1 of 2025.
Method: This was a descriptive qualitative study.
Results: The results showed that the efficiency rate of budgets achieved a figure of 64.38%, which is categorized as efficient; wherein, this was supported by strategies such as the implementation of document digitization and also reduction in office supply use.
Novelty: This research is unique in its application of green accounting in local government budget management. 
Contribution:  This research adds to the literature by showing that green accounting practices can increase budget efficiency in local government institutions.


Abstrak : Mendefinisikan Ulang Efisiensi Anggaran Lokal melalui Akuntansi Hijau


Tujuan: Penelitian ini mengkaji praktik akuntansi hijau berkontribusi meningkatkan efisiensi anggaran di Badan Keuangan dan Aset Kabupaten Minahasa Utara setelah diterbitkannya Instruksi Presiden Nomor 1/2025.
Metode: Studi ini menggunakan pendekatan deskriptif kualitatif.
Hasil: Hasil menunjukkan tingkat efisiensi anggaran sebesar 64,38%, yang dianggap efisien, didorong oleh strategi termasuk penerapan digitalisasi dokumen dan pengurangan penggunaan perlengkapan kantor.
Kebaruan: Keunikan penelitian ini terletak pada penerapan akuntansi hijau dalam pengelolaan anggaran pemerintah daerah.
Kontribusi:  Penelitian ini berkontribusi pada literatur dengan menunjukkan bagaimana praktik akuntansi hijau dapat meningkatkan efisiensi anggaran pada instansi pemerintah daerah.

Keywords

Green Accounting Budget Efficiency Local Finance Transparency Public Accountability

Article Details

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Copyright (c) 2026 Freke Jimmi Johanis, Hedy Desiree Rumambi, Ivoletti Merlina Walukow, Stevie Kaligis, Jolly R Turangan, Andreuw Kristian Pantow

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