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The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

This study aims to analyze the effectiveness of educational financing management at Central Java State Vocational High Schools, especially in allocating funds for students from low-income families. The background of this study is based on the importance of an efficient, transparent, and targeted financing system in creating inclusive and quality education. This study uses a qualitative approach with a case study method and was conducted on April 25, 2025. Data were collected through interviews and reinforced by information from the school's official website. The results of the study indicate that budget planning and allocation have been systematically arranged based on the priority scale of student needs. However, the effectiveness of fund allocation in supporting superior programs still needs to be improved. Budget evaluations are carried out periodically, but do not yet include indicators of impact on student achievement and work readiness. Supervision is carried out internally and externally, but is still constrained by strict administrative procedures. This study suggests the need to strengthen the impact-based evaluation system and increase the flexibility of budget use policies to be more responsive to the real needs of students.  

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.