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This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.

Digital transformation through adoption cloud technology has become catalyst in effort efficiency energy and reduction greenhouse gas emissions glass (GHG). Research This aim for analyze contribution cloud technology against efficiency operational and impact the environment in framework economy green. With use approach studies literature and secondary data analysis from report institution international and journals scientific, research This find that migration to cloud computing can reduce consumption energy up to 84% and emissions carbon up to 88% compared to with traditional IT infrastructure. These results show that cloud computing is not only solution technology, but also important strategy in support development sustainable.

The Green Economy and Sustainable Development Goals (SDGs) have the same goal as an environmentally friendly and sustainable development program. This research aims to examine the implementation of Green Economy in villages as a strategy to realize Village SDGs. More precisely, to describe and analyze the implementation of the green economy in rural areas, as well as analyze the important reasons for the Green Economy in realizing the Village SDGs. This research is a literature study (library research), using a qualitative approach. The data source used is a secondary data source. Data was obtained through literature and documentation. The research results show that the implementation of a Green Economy can start from villages, such as sustainable waste management, establishing micro hydro power plants, solar power plants, using natural dyes in home batik businesses, and green farming. Green Economy is very important in realizing Village SDGs, as an effort to protect the environment and natural resources; promote social equality and inclusion; and building a resilient and sustainable economy.

The transition to a green economy demands innovation in the utilization of environmentally friendly and sustainable renewable energy sources. This article analyzes a business strategy based on biogas energy from cow dung as an alternative solution in providing renewable electricity. Using a descriptive qualitative approach, this study evaluates the potential, challenges, and business models that can be applied to develop a sustainable biogas business. The findings show that biogas utilization not only contributes to reducing greenhouse gas emissions and managing livestock waste, but also has high economic value if supported by the right business strategy. Key success factors include technological innovation, supporting policies, and access to financing. This article recommends strengthening the community-based renewable energy business ecosystem as a concrete step towards a just and environmentally friendly energy transition..

This study uses a qualitative method to analyze the impact of green fiscal policy on sustainable investment in Indonesia from a public economics perspective. The focus of this research is on how fiscal instruments such as tax incentives, environmentally friendly subsidies, and government spending are directed to support economic growth while preserving environmental sustainability. In the context of Indonesia, which is facing challenges such as climate change and natural resource degradation, green fiscal policy has become a crucial strategy for achieving sustainable development. The study finds that well-implemented green fiscal policies can encourage investment in sustainable sectors such as renewable energy, eco-friendly agriculture, and green transportation. However, the success of these policies is highly dependent on inter-institutional synergy, data-based fiscal planning, and consistent regulatory support. The findings of this study are expected to contribute to the strengthening of Indonesia’s green fiscal policy design, which can better promote environmental protection and positively impact the long-term economy. Therefore, strong government commitment is required to position fiscal policy as a primary instrument in the transition toward a green economy.  

The purpose of this community service is to educate the concept of Waste Bank, Green Economy, and Circulating Money to the community in Medan Belawan District. The specific target in this community service is that the Berkah Waste Bank workers in Medan Belawan Subdistrict know what Waste Bank, Green Economy, and Money Circulating to the Community in Medan Belawan Subdistrict, how to apply them to become household income opportunities, for example by becoming a new source of income from saving household waste that has been applied so that they can read the economic and environmental problems that occur. The materials presented in this community service are: what is a Waste Bank, Green Economy, and Circulating Money, how the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

This essay focuses on sustainable development in archipelagic nations like Indonesia and how the Green and Blue economies may work together. This study identifies and analyzes a range of ideas, policies, and practices that bring the two economies together using a qualitative methodology and a literature review technique. A Green Economy is one that prioritizes social inclusion, resource efficiency, and low-carbon development. In the meantime, there's the Blue Economy, which promotes coastal environment preservation and economic growth via responsible resource management. According to this article's literature review, today's social and environmental problems may have their answers in the merging of these two economies. Sustainable development goals (SDGs) may be achieved, human well-being can be enhanced, and Indonesia's natural resource potential can be fully used by integrating sustainability concepts from both economies. This study's findings highlight the critical need of coordinating Green Economy and Blue Economy initiatives in order to foster mutually beneficial synergies that promote ecologically conscious and socially equitable sustainable growth.

Education on the Concept of Waste Bank, Green Economy, and Circulating Money to the Community is carried out in order to understand how its application becomes a household income opportunity, for example by becoming a new source of income from saving household waste that has been applied so that it is able to read the economic and environmental problems that occur. How the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.

The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

Integration between Islamic economy and green economy in the context of sustainable development. In this modern era, environmental challenges are increasingly pressing, and a holistic approach is needed to overcome these problems. The concept of maqashid sharia, which includes the protection of religion, life, reason, property and descendants, provides a comprehensive framework for integrating social, economic and environmental aspects in development. Education and environmental awareness based on Islamic values ​​are one of the important pillars in creating a society that cares about the environment. Several mosques in Indonesia have implemented environmentally friendly principles by optimizing the use of renewable energy and managing waste effectively. This shows that religious institutions can play an active role in supporting the green economy. However, there are still many challenges faced in implementing a green economy in Indonesia, including a lack of environmental literacy in society and human exploitation of other humans. Therefore, this paper aims to find strategies and recommendations that can be implemented to integrate Islamic economics within a sustainable development framework, so as to create synergy between economic growth, social welfare and environmental preservation. Therefore, it is hoped that this paper can contribute to the moral and material development of Islamic society and encourage active participation in environmental conservation efforts. Criticism and suggestions from readers are highly welcomed for future improvements.

The purpose of this service is to educate the Concept of Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District. The special target in this community service is for the workers of the Blessing Waste Bank in Medan Belawan District to know what the Waste Bank, Green Economy, and Money Supply to the Community in Medan Belawan District is, how its application is an opportunity for household income, for example by becoming a new source of income from saving household waste that has been implemented so that they are able to read the economic and environmental problems that occur. The material presented at this community service is: what is a Waste Bank, Green Economy, and Money Supply, how the impact of the Waste Bank on income from household waste. Which can improve household welfare through public knowledge/understanding related to Waste Banks, Green Economy, and Money Supply. From this community service, it shows the results that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste that is easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues to spend consumption from the money which means that there are selling and buying activities in the market because of the money circulating in the community. This affects economic activities in the Medan Belawan District area.

Garbage is a serious problem in Indonesia, including in Medan Belawan District. The Rubbish Bank Program is present as a solution for Rubbish management and economic empowerment of the community. This research aims to analyze the concept of green economy through the Rubbish Bank program in Medan Belawan District.The research method used is qualitatively descriptive with a case study approach. Data is collected through observation, interview, and documentation. The data analysis technique used is thematic analysis. The Rubbish Bank Program in Medan Belawan District has provided economic, social, and environmental benefits. Economic benefits include increased community income, job creation, and savings in Rubbish transportation costs. Social benefits include increasing public awareness about the importance of good Rubbish management, and increasing public concern for the environment. Environmental benefits include reducing Rubbish generation, reducing environmental pollution, and preserving natural resources. The Rubbish Bank Program in Medan Belawan District is an example of the implementation of an effective and sustainable green economy concept. This program can be a model for other Rubbish management programs in Indonesia.

Environmental problems are becoming an increasingly urgent global issue to be addressed. One of the problems faced is the uncontrolled increase in waste volume, especially in urban areas and large institutions. Universitas Pembangunan Panca Budi, as one of the higher education institutions, has the responsibility to participate in environmental conservation efforts. Waste bank is a program that aims to reduce the volume of waste by collecting, sorting, and recycling waste that can be resold or processed into useful products. There are several benefits of waste banks including, in terms of the environment, reducing the volume of waste disposed of in landfills, reducing pollution, and encouraging recycling. In terms of economy, it can provide economic value from waste, create jobs, and support the circular economy. The various roles of the Waste Bank at the University are as a means of education and environmental awareness that serves as an educational tool for students and staff about the importance of sustainable waste management. The Waste Bank also provides opportunities for students and staff to be actively involved in waste management programs. It not only improves practical skills in waste management but also fosters a sense of social and environmental responsibility. The Waste Bank addresses waste issues that benefit the environment and the economy of the community.

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.

For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

This research aims to analyze the implementation of the Maqasid Shariah approach in fiscal policies to achieve social welfare and green economic development, focusing on the case study of PT. Bank Syariah Indonesia Tbk for the period 2021-2023. The research method employed is descriptive analytics with a qualitative approach. Data were obtained through documentation/library studies. Data analysis was conducted using Content Analysis techniques. The results of the study indicate that PT. Bank Syariah Indonesia Tbk has implemented the Maqasid Shariah approach in designing fiscal policies by considering aspects of social welfare and green economic development. The fiscal policies implemented have had a positive impact on societal welfare and have contributed to sustainable and environmentally friendly economic development. This research is expected to contribute to the understanding of the implementation of Maqasid Shariah in the context of Islamic finance and economics and serve as a reference for Shariah financial institutions in formulating fiscal policies oriented towards social welfare and green economic development. .  

The purpose of this study on the Role of Green Economy in Encouraging Entrepreneurial Innovation of MSME’s Selling Coconut Ice is to find out how to classify waste that can be processed into something that can be reused and waste that cannot be processed. Coconut ice sellers sometimes do not know how coconut waste can be processed into something that has economic value. Therefore, coconut ice sellers only sell coconut to be made into coconut ice with various variants by providing innovative flavors other than original such as palm sugar flavors, or using flavored syrups. With so many coconut ice sellers today, there is a large amount of coconut waste generated every day. Materials that sometimes cause waste in MSME entrepreneurs selling coconut ice are waste that is not used or discarded such as coconut shells, coconut fibers, syrup bottles, milk cans, and plastic (other waste). This is a problem for traders who have difficulty distributing waste so that it can be processed into something that can be used or useful and has economic value for waste that is reprocessed. To emphasize the environmentally friendly aspects of coconut waste and can increase the attractiveness for consumers to care about their environment regarding the waste. So from the conclusion of this research can emphasize, how important the green economy is in encouraging innovation regarding entrepreneurship in MSME’s for coconut ice sellers.

This research aims to investigate the potential and strategies for accelerating economic transformation towards social welfare through a green economy approach. The green economy approach has been recognized as an effective way to integrate economic, environmental and social sustainability in economic development. Through descriptive analysis, this research identifies opportunities, challenges and policies needed to encourage sustainable and inclusive economic growth. The findings from this research will provide valuable insights for policy makers, practitioners and academics in designing and implementing policies that support sustainable economic transformation by considering opportunities and challenges in generating community prosperity with sustainable economic growth.