Keterkaitan Green Accounting dan Green Budgeting pada Pemerintah Daerah: Scoping Review

Abstract

This study aims to examine the development, definition, implementation, interrelation, challenges, and research gaps concerning green accounting and green budgeting in the public sector, particularly within local governments. The research population consists of scientific publications discussing both concepts in the context of the public sector during the 2020–2026 period. The sample was selected using purposive sampling based on the Population–Concept–Context criteria. Searches conducted through Harzing’s Publish or Perish on Crossref, Google Scholar, and Semantic Scholar yielded 87 full-text articles. After deduplication and eligibility assessment, 50 articles were designated as the final sample. The study employed a scoping review method guided by PRISMA-ScR, structured data extraction, descriptive mapping, and narrative synthesis. The findings reveal an increase in research output toward the end of the review period, particularly in 2026, although the two concepts were generally examined separately. Green budgeting focuses on planning, budgeting, allocation, and evaluation of expenditures, while green accounting emphasizes the identification, recording, and disclosure of environmental costs. Implementation of both concepts still faces several obstacles, including regulatory limitations, capacity of government officials, inter-agency coordination, data availability, technological support, and traceability of environmental costs. Future research needs to empirically test the integration of these two concepts across various local governments.