Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices

This research examines the relationship among government policy, academic support, and the sustainable green economy in mining regions through the lens of behavioral accounting. Using a cross-sectional design with 201 stakeholders and structural equation modeling, findings show significant positive...

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Main Authors: Rismawati, Rahmad Solling Hamid
Format: Article
Language:Indonesian
Published: Lembaga Penelitian Universitas Swadaya Gunung Jati 2024-06-01
Series:Jurnal Kajian Akuntansi
Subjects:
Online Access:https://ejournalugj.com/index.php/jka/article/view/9554
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author Rismawati
Rahmad Solling Hamid
author_facet Rismawati
Rahmad Solling Hamid
author_sort Rismawati
collection DOAJ
description This research examines the relationship among government policy, academic support, and the sustainable green economy in mining regions through the lens of behavioral accounting. Using a cross-sectional design with 201 stakeholders and structural equation modeling, findings show significant positive impacts of government policy and industry awareness on green practices, while community participation was not significant. Academic support modestly but significantly drives sustainability. Regulation from the central government did not significanly moderate these relationships, suggesting a possible disconnect with local invinitive. Limitations include the cross-sectional design and reliance on self-reported data, suggesting the need for longitudinal studies. The study underscores the importance of cohesive policies and the role of academic contributions and industry awareness in promoting sustainable mining practices.
format Article
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institution Kabale University
issn 2579-9975
2579-9991
language Indonesian
publishDate 2024-06-01
publisher Lembaga Penelitian Universitas Swadaya Gunung Jati
record_format Article
series Jurnal Kajian Akuntansi
spelling doaj-art-4082173c3f1146f9bf7b0c6161707d8c2025-02-06T13:56:54ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912024-06-01819411410.33603/jka.v1i1.95548798Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining PracticesRismawati0Rahmad Solling Hamid1Universitas Muhammadiyah PalopoUniversitas Muhammadiyah PalopoThis research examines the relationship among government policy, academic support, and the sustainable green economy in mining regions through the lens of behavioral accounting. Using a cross-sectional design with 201 stakeholders and structural equation modeling, findings show significant positive impacts of government policy and industry awareness on green practices, while community participation was not significant. Academic support modestly but significantly drives sustainability. Regulation from the central government did not significanly moderate these relationships, suggesting a possible disconnect with local invinitive. Limitations include the cross-sectional design and reliance on self-reported data, suggesting the need for longitudinal studies. The study underscores the importance of cohesive policies and the role of academic contributions and industry awareness in promoting sustainable mining practices.https://ejournalugj.com/index.php/jka/article/view/9554akuntansi perilakudukungan akademisekonomi hijaukebijakan pemerintahkesadaran industripertambangan hijau berkelanjutan
spellingShingle Rismawati
Rahmad Solling Hamid
Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
Jurnal Kajian Akuntansi
akuntansi perilaku
dukungan akademis
ekonomi hijau
kebijakan pemerintah
kesadaran industri
pertambangan hijau berkelanjutan
title Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
title_full Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
title_fullStr Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
title_full_unstemmed Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
title_short Behavioral Accounting: Evaluating Policy and Academic Support Impact on Sustainable Green Mining Practices
title_sort behavioral accounting evaluating policy and academic support impact on sustainable green mining practices
topic akuntansi perilaku
dukungan akademis
ekonomi hijau
kebijakan pemerintah
kesadaran industri
pertambangan hijau berkelanjutan
url https://ejournalugj.com/index.php/jka/article/view/9554
work_keys_str_mv AT rismawati behavioralaccountingevaluatingpolicyandacademicsupportimpactonsustainablegreenminingpractices
AT rahmadsollinghamid behavioralaccountingevaluatingpolicyandacademicsupportimpactonsustainablegreenminingpractices