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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 research examines the innovation of community empowerment rooted in local wisdom for environmental management and green economy advancement in Ketegan Village, Taman District, Sidoarjo Regency. The study stems from the increasing environmental issues resulting from urban development and the limited public understanding of sustainable economic measures. The research examines how local values—like cooperative efforts and social responsibility—can be incorporated into innovative, economically effective environmental management frameworks. Employing a qualitative descriptive method, data collection involved in-depth interviews, participatory observation, and the documentation of environmental policies and socio-economic information. The results indicate that residents of Ketegan have effectively created an empowerment model that integrates tradition and innovation via waste bank management, the use of organic waste for compost and biogas, and community-driven green economy projects engaging women and youth. Cooperation between the government, community, and universities has been essential in maintaining these initiatives. However, institutional capability, online marketing, and program viability continue to pose considerable obstacles. The research suggests enhancing community potential by providing training in green entrepreneurship, facilitating digital transformation, and incorporating local wisdom principles into sustainable development strategies. The results confirm that innovation rooted in local wisdom can effectively create resilient, competitive, and environmentally aware communities.

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

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.

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

This study explores the transformative role of youth empowerment through green economy initiatives, specifically focusing on the management of a waste bank in Kedungsekar Village, Indonesia. Facing mounting environmental challenges such as waste accumulation and pollution, the local community sought sustainable solutions by integrating environmental, social, and economic dimensions. The involvement of youth, characterized by creativity, digital skills, and strong social networks, has been pivotal in driving this transformation. The waste bank functions as a social innovation that not only addresses waste management issues but also generates economic opportunities through circular economy practices. By actively participating in waste segregation, collection, and sale, youth have acquired operational and financial skills, enabling them to become entrepreneurs and community leaders. This initiative has shifted youth from passive recipients to active agents of change, fostering community awareness and environmental responsibility. Employing qualitative case study methods, including interviews, observations, and document analysis, this research highlights how integrated efforts rooted in environmental sustainability and community participation can catalyze socio-economic growth. The theoretical framework draws on the concepts of green economy, youth empowerment, and social innovation, illustrating how these pillars are interconnected in fostering sustainable development. Findings reveal that the green economy approach, facilitated by youth engagement, enhances local resilience, creates employment, and promotes environmental conservation. This case exemplifies the potential of grassroots initiatives in achieving sustainable transformation at the village level, serving as a model for other rural communities facing similar environmental and socio-economic issues. The study underscores the importance of empowering youth as key drivers in the transition towards sustainable and inclusive development.

In the era of globalization and rapid technological development, sustainable development has become crucial for a country's growth, especially in the tourism sector, which has significant potential to drive economic growth and environmental conservation. This research aims to examine how environmental externalities from the tourism sector can be effectively managed through the application of green economy principles. The method used is a qualitative approach with literature study, which includes analysis of the concept of green economy, the impact of tourism on society, and policies that can internalize negative impacts. The research results indicate that the application of green economy principles can reduce negative externalities caused by tourism, such as pollution and ecosystem damage, while also improving the welfare of local communities. Policies such as Pigovian taxes, subsidies, and regulations are necessary to support this implementation. Therefore, sustainable tourism management through green economy not only focuses on economic profit but also on environmental and social sustainability.

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 activity aims to increase understanding of digital-based payments using the Quick Response Code Indonesian Standard (QRIS) for MSMEs and the general public in Kelurahan Suka Asih, Tangerang City. This activity was carried out using seminar methods, socialization and assistance in the use of QRIS for MSMEs. The results of this community service activity show that the knowledge and understanding of residents about QRIS has an impact on the use of QRIS in the future. This community service activity, in addition to supporting the Tangerang City government program in growing a digital-based people's economy, also opens wider access for the community to financial services to encourage financial inclusion and reduce economic disparities in Tangerang City.

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.

Fintech has emerged as a key driving force in fostering sustainable transactions and green investments at the global level. Through product and service innovation, fintech is making access to sustainable financial products easier, encouraging wider participation in the green economy. The role of fintech in driving global sustainable transactions and green investments is increasingly significant as the need for environmentally friendly financial solutions grows. Financial technology (fintech) facilitates wider access to green finance through inclusive and efficient digital platforms. Fintech contributes to carbon footprint reduction by adopting digital-based technologies to replace traditional resource-intensive financial processes. In addition, fintech also encourages green investment by providing services such as crowdlending for renewable energy projects, green asset tokenisation, and sustainability-based portfolio monitoring applications. Collaboration between fintech, regulators, and the traditional financial sector is key in creating an ecosystem that supports the transition to a low-carbon economy. This article discusses the strategic role of fintech in driving sustainable transactions and global green investments, the challenges faced, as well as the future potential to achieve sustainable development goals (SDGs).

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.