Green accounting and corporate social responsibility (CSR) are two critical concepts in fostering sustainable business practices. Green accounting emphasizes the inclusion of environmental and social costs in financial reporting, providing companies with a more comprehensive view of their sustainability performance. Meanwhile, CSR involves corporate commitments to societal and environmental welfare, which enhance reputation and stakeholder relations. This article explores the integration of green accounting and CSR, highlighting their benefits, challenges, and implementation strategies. By adopting these approaches, businesses can not only achieve financial growth but also contribute positively to society and the environment.

In the era of globalization, companies are required to not only focus on financial profits, but also to contribute to social welfare and environmental preservation. The application of social and environmental responsibility accounting is important in measuring, reporting and managing the impacts caused by company activities. Even though there are obstacles, such as a lack of management understanding and high implementation costs, companies that successfully implement this accounting can improve their image, customer loyalty and long-term financial performance. Integration with measurable and transparent Corporate Social Responsibility (CSR) programs further strengthens the company's contribution to sustainability. The use of global standards such as the Global Reporting Initiative (GRI) can facilitate more effective reporting, enabling companies to face sustainability challenges more adaptively, responsibly and competitively. The application of social and environmental accounting not only fulfills regulatory obligations, but is also part of a business strategy that supports company sustainability at local and global levels.

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
 
 
 

In financial and economic management activities, the term banking is often known, both conventional banking and Islamic banking. Islamic banking is a financial institution that plays an important role in managing people's funds. Islamic financial institutions generally have a variety of products offered to the public. In banking activities, there are two main functions of the bank, namely as a savings and loan institution. The purpose of this article is to discuss and analyze related to one of the Islamic bank products, namely loan products that apply the Qardh contract to Islamic financial institutions. The results of the study indicate that the implementation of the Qardh contract in Indonesia is adjusted to the pillars, qardh requirements, and shigat qardh. Qardh contract can be interpreted as a loan that must be returned in the same amount with a certain pre-agreed period. In other words, Qardh is a loan without profit. If it is technically reviewed, then this loan will be given to someone or a sharia financial institution to another person who is used for emergency or urgent needs. The implementation of sharia accounting with Qardh contracts in Indonesia is guided by Law Number 21 of 2008 concerning Sharia Banking in Article 35 paragraph (1) which states that in practice sharia banking is required to implement the 5C principles, namely character, capacity, capital, condition of economy, and collateral.

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.