Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN di Indonesia

Handajani, Lilik and Husnan, Lalu Hamdani and Rifai, Ahmad (2019) Kajian Tentang Inisiasi Praktik Green Banking Pada Bank BUMN di Indonesia. Jurnal Economia Review of Business and Economics, 15 (1). pp. 1-16. ISSN P-ISSN : 1858-2648 E-ISSN : 2460-1152

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Abstract

This study aims to describe the initiation of green banking practices at state-owned banks by identifying reporting issues and the level of green banking disclosure as well as formulating the reporting domain and indicators of its activities. Content analysis is carried out on information related to green banking activities report in the annual report of BUMN banks for the period 2015- 2017. The research findings reveal that state-owned banks have initiated green banking practices. The practices come in various forms of activity due to the absence of reporting guidelines and the trend to report green banking activities that have been increasing over the past 3 years. Indicators of green banking activities in state-owned banks can be grouped into several reporting domains namely, green products, green operations, green customers and green policies. The implications of the study argue that the initiation of green banking practices in the practice of green banking at stateowned banks can be a role model for initiating environmentally friendly bank practices. Moreover, it is expected that environmentally friendly bank practices can minimize business risks by reducing environmental and social risks by harmonizing economic, environmental and social interests in towards achieving sustainable finance.

Item Type:	Article
Keywords (Kata Kunci):	state-owned bank, green banking, sustainable finance
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi
Depositing User:	Dr. Lilik Handajani
Date Deposited:	30 Sep 2020 09:14
Last Modified:	30 Sep 2020 09:14
URI:	http://eprints.unram.ac.id/id/eprint/17324

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