STIE AASSTIE AAS

International Journal of Economics, Business and Accounting Research (IJEBAR)International Journal of Economics, Business and Accounting Research (IJEBAR)

Sustainability performance is an issue that has become phenomenal lately in the era of Industrial Revolution 5.0. Not only companies are the object of special attention towards sustainability performance based on profit goals, but non-profit organizations also continue to strive to achieve sustainability performance. Catholic Universities, as non-profit organizations, must maintain their performance to achieve sustainability. This study focuses on Catholic universities in Surabaya and Jakarta, chosen for being the largest cities in Indonesia with leading Catholic universities. A quantitative research approach using purposive sampling and questionnaires with a Likert scale was employed to analyze the influence of leadership style and Green Management Accounting on sustainability performance, particularly in the context of rapid technological developments in Industry 5.0. The research highlights the importance of understanding and applying Knowledge-Based Leadership Style, Green Management Accounting, and Sustainability Performance, especially in the context of the level of leadership style and green accounting research.

This research concludes that leadership style and Green Management Accounting both positively and significantly influence the sustainability performance of Catholic universities in Indonesia.Effective leadership, characterized by vision and innovation, enhances a universitys commitment to sustainability.Furthermore, the adoption of Green Management Accounting practices, including environmental cost management and transparent reporting, contributes to improved sustainability performance.7% of the variability in sustainability performance, emphasizing the importance of these factors.

Based on the findings, several avenues for future research emerge. Firstly, exploring the influence of green organizational culture and top management commitment on sustainability performance could provide a more holistic understanding. Secondly, expanding the scope of the study to include Catholic universities across Indonesia, rather than focusing solely on Surabaya and Jakarta, would enhance the generalizability of the results. Finally, employing mixed methods research, combining quantitative data with qualitative insights from in-depth interviews, could offer a richer and more nuanced understanding of the dynamics of sustainability within these institutions. These investigations should also consider the role of external stakeholders and their engagement in promoting sustainable practices. Furthermore, research could investigate the specific mechanisms through which leadership styles translate into concrete sustainability initiatives, and how Green Management Accounting can be effectively integrated into university financial planning and resource allocation. Ultimately, a deeper understanding of these factors will be crucial for Catholic universities in Indonesia to effectively navigate the challenges and opportunities of achieving long-term sustainability and contributing to a more environmentally and socially responsible future. This research should also explore the potential for developing standardized sustainability reporting frameworks tailored to the unique context of higher education institutions in Indonesia.

  1. Sustainability | Free Full-Text | Sustainability Reporting at a New Zealand Public University: A Longitudinal... doi.org/10.3390/su9091529Sustainability Free Full Text Sustainability Reporting at a New Zealand Public University A Longitudinal doi 10 3390 su9091529
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