Dynamics and Challenges of Green Accounting for Sustainable Development Goals in Karst Area, Rongkop Subdistrict, Gunungkidul Regency

Abstract

this research aims to analyzed in comprehehensifely, the dynamics and challenges on green accounting practiced, to support sustainable developments goals, in the high envinronmental risk area, as qualitative and studies, of the document of about LRA, Renstra,Renja, and LKJiP. Rongkop has an karst area that have high risk of envinronmental climate, in gunungkidul regency, yogyakarta indonesia ,this regency located in sewu mountains karst, that accepted as geopark global unesco, this area have more than 40.000 cone shaped hills with high limestone porosity as a exocarst, some problem in the karst area there are drought during the dry seasons and landslides and floods during the rainy seasons, rongkop represent karst area with agricultural and coastal location, it is a rural area that having uneven distribution of water channels , the official of government reports shows that 295 water tanks has ben shared to the drought area for save the poor inhabitant at this area. the government as an public sector having an responsibillity to reach sustainable development goals 2030, the state commitment of indonesia about SDGs has realized in president regulations number 59 of 2017, this regulations needs, the local govermnent to combine the goals,indicators and the targets of SDGs, Green Accounting not only the reporting system, but also ecological control mechanism  in agricultural karst area, this research aims to explore the dynamics and challenges of green accounting practice from the local government rongkop sub district in karst area with an high risk of envinronmental, technically of green accounting will served with the financial data, adopt the framework of Envinronmental Management Accounting, with document deconstruction, and the operational aspect served basic on directly observation, to get the objective factual research., the result showed that significantly of the buying utility 42,53% more efficient, thats indicated eco efficient practiced . water dropping of some tank represent that, any some of cost of envinronmental value, altought the performance of the office has very good report from the public service service index of 97% (community satisfaction survey) and the AKIP score of 81.77 based on the evaluation of the government agency performance accountability system, conducted by  the ministry of administrative, and bureucrates, but any limited of the reporting system has make the not fully accomodated dimention of environmental sustainbility report as an explicated, gap of practiced environmental program, as an basically crucial to known the dynamics and the challenge of green accounting inthe high risk environmental area, this research having novelty that integrated the performance of public sector , environmental risk enviromental management accounting, and the SDGs in one framework. this research has showed that the green accounting relate to contribute in the achievment of the SDGs 2030 targtes