Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model

Siska Aprilia Oktaviani, Candra Pramula Pinandita, Prillinaya Yudhistira, Dwi Indriani Fidiastutik WIjaya, Ponti Primastuti Aulia Nugraheni, Dwi Wahid Fitrianto, Alfin Dwi Yulianto, Imam Saiful Anwar

Abstract


The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.

Keywords


Digitalizaion, Green Accounting, Village Product Bank, Web based Innovation

Full Text:

PDF

References


Abdullah, D., Hernita, N., Nur, L., Istiono, D., & Rizkiansyah, I. (2025). Developing MSME potential through digital marketing in Limbangan Village, Brebes, Central Java. International Review of Community Engagement. https://doi.org/10.62941/irce.v1i1.90

Adamowicz, M., & Zwolińska-Ligaj, M. (2020). The “Smart Village” as a Way to Achieve Sustainable Development in Rural Areas of Poland. Sustainability. https://doi.org/10.3390/su12166503

Ambarsari, S. D., Ambarwati, S. D., & Hwihanus, H. (2024). The Role Of Green Accounting In Promoting Corporate Sustainability. International Journal of Economics, Commerce, and Management. https://doi.org/10.62951/ijecm.v1i3.106

Anadón, L., Chan, G., Harley, A., Matus, K., Moon, S., Murthy, S., & Clark, W. (2015). Making technological innovation work for sustainable development. Proceedings of the National Academy of Sciences, 113, 9682–9690. https://doi.org/10.1073/pnas.1525004113

Antonini, Carla. 2024. “Accounting Digitalization in the Quest for Environmental Sustainability.” Current Opinion in Environmental Sustainability. doi:10.1016/j.cosust.2023.101399.

Arzo, S., & Hong, M. (2024). A roadmap to SDGs-emergence of technological innovation and infrastructure development for social progress and mobility targeting climate change. Environmental Research, 118102. https://doi.org/10.1016/j.envres.2024.118102

Avelino, F., Dumitru, A., Cipolla, C., Kunze, I., & Wittmayer, J. (2020). Translocal empowerment in transformative social innovation networks. European Planning Studies, 28, 955–977. https://doi.org/10.1080/09654313.2019.1578339

Budiwitjaksono, G. S., Chairinnisa, A. R., Nurcahyani, D. I., Nicolas, D. D. R., & Pandya, T. (2023). Sosialisasi Pentingnya Digital Marketing Sebagai Salah Satu Strategi dalam Mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) di Kelurahan Turi Kota Blitar. Jurnal Informasi Pengabdian Masyarakat. https://doi.org/10.47861/jipm-nalanda.v1i2.203

Christmann, G., Sept, A., & Richter, R. (2024). Socially Innovative Initiatives in Deprived Rural Areas of Germany, Ireland and Portugal: Exploring Empowerment and Impact on Community Development. Societies. https://doi.org/10.3390/soc14050058

Del Arco, I., Ramos-Pla, A., Zsembinszki, G., De Gracia, Á., & Cabeza, L. (2021). Implementing SDGs to a Sustainable Rural Village Development from Community Empowerment: Linking Energy, Education, Innovation, and Research. Sustainability. https://doi.org/10.3390/su132312946

Dewi, N. K. S., Maharani, P. K. N. D., Anggreni, N. P. A. R., & Pirayanti, N. L. L. (2025). Application of Green Accounting and Implementation of Circular Economy in Inorganic Waste Processing. Loka: Journal Of Environmental Sciences. https://doi.org/10.38142/ljes.v2i1.229

Ding, Q., Huang, J., Chen, J., & Tao, D. (2023). Internet development and renewable energy technological innovation: Does institutional quality matter? Renewable Energy. https://doi.org/10.1016/j.renene.2023.119344

Dunakhir, S., Idrus, M., & Afiah, N. (2024). The Implementation of Green Accounting in Indonesia: A Case Study. Journal of Social Science and Business Studies. https://doi.org/10.61487/jssbs.v2i4.106

Ferdiansyah, M., Ferdiansyah, M., Rudihartati, L., & Rahman, T. (2024). Inklusi Digital dan Pemberdayaan UMKM Lampung Tengah: Meningkatkan Daya Saing Usaha Mikro, Kecil, dan Menengah di Era Digital. Jurnal Pengabdian Nasional (JPN) Indonesia. https://doi.org/10.35870/jpni.v6i1.1119

Gonçalves, L., Faccin, K., Garay, J., Zarpelon, F., & Balestrin, A. (2024). The development of Innovation and entrepreneurial ecosystems in cities: An institutional work approach. Cities. https://doi.org/10.1016/j.cities.2023.104747

Harinurdin, E., Laksmono, B., Kusumastuti, R., & Safitri, K. A. (2025). Community Empowerment Utilizing Open Innovation as a Sustainable Village-Owned Enterprise Strategy in Indonesia: A Systematic Literature Review. Sustainability. https://doi.org/10.3390/su17083394

Hayati, S, and Husnul Fatarib. 2022. “The Role Of Small And Medium Micro Enterprises (Msmes) In Economic Development In Bandar Lampung.” International Journal of Environmental, Sustainability, and Social Science. doi:10.38142/ijesss.v3i3.247.

Ikramuddin, I., Matriadi, F., Iis, E. Y., & Mariyudi, M. (2021). MARKETING PERFORMANCE DEVELOPMENT: APPLICATION OF THE CONCEPT OF DIGITAL MARKETING AND MARKET ORIENTATION STRATEGY IN THE MSME SECTOR. International Journal of Educational Review, Law And Social Sciences (IJERLAS). https://doi.org/10.54443/ijerlas.v1i2.85

Jane, O, and G Pawitan. 2025. “Local Empowerment, Global Attraction: Sustainable Strategies for Rural Tourism Development in Indonesia Through Village-Owned Enterprise.” Jurnal Manajemen Pelayanan Publik. doi:10.24198/jmpp.v9i1.55345.

Joshi, G., & Yenneti, K. (2020). Community solar energy initiatives in India: A pathway for addressing energy poverty and sustainability? Energy and Buildings, 210, 109736. https://doi.org/10.1016/j.enbuild.2019.109736

Kolopaking, L., Septianto, M., & Ambarita, E. (2019). The Synergy of Village Developing Management through Corporate Social Responsibility Activities. Sodality: Jurnal Sosiologi Pedesaan. https://doi.org/10.22500/sodality.v7i2.26164

Lestari, N. S. A., Viranti, A., Srinu, S., & Pramita, S. (2025). Sustainable Tourism in Jatiluwih Village: Analysis of Green Accounting Implementation in Tourism Destination Operations. Journal of Entrepreneurial and Business Diversity. https://doi.org/10.38142/jebd.v3i1.287

Lu, S., Zhou, Z., & Lu, Y. (2022). Rural Residents’ Perceptions, Attitudes, and Environmentally Responsible Behaviors towards Garbage Exchange Supermarkets: An Example from Huangshan City in China. Sustainability. https://doi.org/10.3390/su14148577

Lukas, E, and Albert Hasudungan. 2024. “The Impact of the Digital Divide on MSMEs’ Productivity In Indonesia.” International Research Journal of Business Studies. doi:10.21632/irjbs.16.3.241-252.

Lutvianita, F., Ningsih, A. S., Harahap, I. R., Sherina, T., Wahyudi, B., Arsa, D., & Lestari, D. (2024). Pengembangan Website UMKM Pempek Madam Jambi Sebagai Media Informasi, Pemasaran dan Promosi. Jurnal Pengabdian Masyarakat. https://doi.org/10.70340/japamas.v3i2.159

M, Puan Mayzara, and Nia Anisyah. 2024. “MSMEs Upgrade with The Concept of Green Accounting and Digitalization: Study Literature Review.” JIMU:Jurnal Ilmiah Multidisipliner. doi:10.70294/jimu.v2i02.361.

Malik, S. A., Zakaria, N., & Othman, S. (2025). DIGITAL MARKETING IN MSMES. INSIGHT Journal. https://doi.org/10.24191/ij.v12i1.4221

Miswa, Sabrina Do, and Fitri Kartiasih. 2025. “Nexus between Rural Poverty and Environmental Quality: Empirical Evidence from Indonesia.” Asia-Pacific Journal of Regional Science. doi:10.1007/s41685-024-00370-6.

Mualiyin, M., & Fitriyah, H. (2024). Analysis of Green Accounting as Accountability of Hospitals. Academia Open. https://doi.org/10.21070/acopen.8.2023.1377

Mubtadik, M. A., Indriani, D. E., Iristian, J., & Prayudanti, A. A. (2025). Increasing the Economy Through MSME Marketing via Social Media. Bisma : Bimbingan Swadaya Masyarakat. https://doi.org/10.59689/bisma.v5i4.1173

Mujilahwati, S., Sholihin, M., Zamroni, M., Alfarisi, M. N. F., Firdaus, M., Zirby, Q., AlMuhibbi, M. R., Mufrody, M. A., Prsatama, F. A., Nurroziqin, M., & Farizki, A. N. (2024). PENINGKATAN PEREKONOMIAN UMKM MELALUI PENGEMBANGAN SISTEM INFORMASI WISATA PANTAI PENGKOLAN DI DESA KANDANGSEMANGKON. Jurnal Abdimas Terapan. https://doi.org/10.56190/jat.v4i1.66

Myeong, S., & Bokhari, S. (2023). Building Participative E-Governance in Smart Cities: Moderating Role of Institutional and Technological Innovation. Sustainability. https://doi.org/10.3390/su152015075

Nurhalyza, Tasya, and Tri Ratnawati. 2024. “The Implementation of Green Accounting to Enhance the Quality of Sustainability Reports as an Implementation of Internal Audit in the Production Division Using the COSO Framework with a Digital Design Approach at CV. Anugrah Print in Surabaya.” International Journal of Social Science Humanity & Management Research. doi:10.58806/ijsshmr.2024.v3i12n18.

Nurkholisoh, E., & Nurcholisah, K. (2025). Pengaruh Penerapan Green Accounting dan Material Flow Cost Accounting terhadap Sustainable Development. Bandung Conference Series: Accountancy. https://doi.org/10.29313/bcsa.v5i1.16563

Pasolo, F., Akbar, M. A., Sutisman, E., & Imaduddin, I. (2023). The Role of Digital Platforms in Increasing MSME’s Sales. Jurnal Manajemen Bisnis. https://doi.org/10.33096/jmb.v10i1.487

Perkmann, Markus, and Nelson Phillips. 2025. “7 Institutional Theories of Innovation.” De Gruyter Handbook of Sociology of Innovation and Entrepreneurship (May): 111–30. doi:10.1515/9783111085722-007.

Pratama, A., Pambudi, Z. A., Magrita, C., & Sakti, I. M. (2023). Optimalitasi Digital Marketing pada UMKM Amadonathi melalui Sosial Media dan Website. Adi Widya : Jurnal Pengabdian Masyarakat. https://doi.org/10.33061/awpm.v7i2.9342

Purnomo, S., & Purwandari, S. (2025). A Comprehensive Micro, Small, and Medium Enterprise Empowerment Model for Developing Sustainable Tourism Villages in Rural Communities: A Perspective. Sustainability. https://doi.org/10.3390/su17041368

Purnomo, S., Rahayu, E., Riani, A., Suminah, S., & Udin, U. (2020). Empowerment Model for Sustainable Tourism Village in an Emerging Country. Journal of Asian Finance, Economics and Business, 7, 261–270. https://doi.org/10.13106/jafeb.2020.vol7.no2.261

Rachmawati, M. (2024). THE USE OF DIGITALIZATION OF INFORMATION IN DEVELOPING DIGITAL MARKETING FOR MSMEs. Edusight International Journal of Multidisciplinary Studies. https://doi.org/10.69726/eijoms.v1i1.8

Rachmawati, M., Widagdo, T., Sudiyono, S., Nurcahyo, S., & Ali, A. (2023). Implementation of Digital Marketing Strategy in MSME Development in Candisari Ungaran Village. Jurnal Indonesia Sosial Sains. https://doi.org/10.59141/jiss.v4i08.863

Rachmiani, R., Ahmada, N. H., & Darusman, D. (2025). Optimization of Digital Technology Utilization in Marketing Strategy Development to Enhance the Competitiveness of MSME Products. International Journal of Management Science and Information Technology. https://doi.org/10.35870/ijmsit.v5i1.3648

Rachnianto, A., Abdurrahman, M. I. A., & Hasibuan, T. H. (2025). PENINGKATAN KESIAPAN UMKM GO DIGITAL MELALUI PELATIHAN PEMBUATAN DAN PEMELIHARAAN WEBSITE PADA BILS PARFUM. SWADIMAS JURNAL PENGABDIAN KEPADA MASYARAKAT. https://doi.org/10.56486/swadimas.vol3no1.614

Rahmawati, Dyah Putri, Arni Muarifah Amri, Dewi Rahmawati, and P Safitri. 2024. “Creating E-Commerce for MSMES in Panjunan Village: Steps towards a Smart Village.” Abdi Masyarakat. doi:10.58258/abdi.v6i2.7300.

Rakatama, Ari, and Ram Pandit. 2020. “Reviewing Social Forestry Schemes in Indonesia: Opportunities and Challenges.” Forest Policy and Economics 111: 102052. doi:10.1016/j.forpol.2019.102052.

Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems. https://doi.org/10.1108/ijoes-03-2019-0056

Rujitoningtyas, Choirun Nisaa, Erik Ridha Nugraha, Himawan Dwi Laksana, Yugi Apriyanto, and Nurma Gupita Dewi. 2025. “Enhancing Digital Literacy for Business Development in Micro, Small, and Medium Enterprises (MSMEs) through Banking Initiatives at the Rural Level in Indonesia.” Jurnal Akuntansi dan Bisnis. doi:10.47686/jab.v10i02.735.

Safrin, F. A., & Harahap, K. (2025). Analysis of the Implementation of E-Marketing Strategies in Micro, Small, and Medium Enterprises (MSMEs) in Medan City. International Journal of Business and Quality Research. https://doi.org/10.63922/ijbqr.v3i02.1740

Saleh, M., Musrizal, M., Sulaiman, M., Fajri, R., & Syah, M. E. (2024). Pelatihan Kewirausahaan Digital Berbasis Kemitraan dalam Meningkatkan Kemandirian UMKM (Pengabdian di Desa Simpang Jaya - Juli Kabupaten Bireuen). Aceh Journal of Community Engagement (AJCE). https://doi.org/10.51179/ajce.v3i2.2844

Salsabila, Anindiya, Tengku Narasiya Adiza, Ananda Jaya Irdianti, and Dwi Saraswati. 2024. “Strategy to Increase the Competitiveness of MSME Businesses in the Era of Digitalization for Rural Communities in the Medan Region of North Sumatra.” Jurnal Pemberdayaan Ekonomi dan Masyarakat. doi:10.47134/jpem.v1i3.409.

Sari, Ayu Kurnia, Sambas Ade Kesuma, and Iskandar Muda. 2023. “MSMEs Upgrade with The Concept of Green Accounting and Digitalization (Study Literature Review).” International Journal of Social Service and Research. doi:10.46799/ijssr.v3i3.302.

Selamet, I., Ayu, P., Laksmi, S., Kurniawan, K. A., Saputra, & Putra, K. (2024). Enhancing Environmental Awareness Among Entrepreneurs and Digital-Based Marketing Mechanisms for MSME Products. Community Services: Sustainability Development. https://doi.org/10.61857/cssdev.v2i1.84

Selamet, I., Ayu, P., Laksmi, S., Kurniawan, K. A., Saputra, & Putra, K. (2025). Increasing Environmental Awareness of Entrepreneurs and Digital-Based Marketing Mechanisms for MSME Products. Community Services: Sustainability Development. https://doi.org/10.61857/cssdev.v2i2.83

Setiawan, Y., Prayoga, R. A. S., Nusyura, F., Ardiansyah, M. A., Khoirudin, M. I., & Syaputra, M. R. (2023). Website profile development for digitalization of grass jelly based MSMEs. Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang. https://doi.org/10.26905/abdimas.v8i3.10650

Sintiawati, Nani, Muhammad Irfan Hilmi, Karina Nine, Nadya Fernanda, Mukhammad Yafi’ Istiqlal, Evianta Rifda Nurul Azmi, Rifka Yulistia, and Ahmad Ilyas. 2025. “Training on ‘E-Commerce and Digital Marketing Designs’ (E- Codigimark) to Support the System Economy Village as a Form of Community Empowerment in Puger Kulon Village, Jember Regency.” ABDIMAS: Jurnal Pengabdian Masyarakat. doi:10.35568/abdimas.v8i1.5605.

Soraya, B., Nurrochmah, A., & Hwihanus, H. (2024). Business Transformation Towards Sustainability: The Role of Green Accounting in Sustainability Management. Journal of Environmental Economics and Sustainability. https://doi.org/10.47134/jees.v1i3.342

Sulaiman, A. I., Sabiq, A., Rahayu, D. B. S., Prastyanti, S., Sugito, T., Wijayanti, I. K. E., & Weningsih, S. (2023). Economic Institutional Empowerment Model as a Climate and Energy Independent Village Based on Local Wisdom. Revista de Gestão Social e Ambiental. https://doi.org/10.24857/rgsa.v17n6-022

Syah, D. H., Harahap, M. H., Lubis, I., & Panggabean, D. (2025). Pendampingan Online Marketing Kelompok Usaha Zack Kress berbasis Website di Desa Firdaus Serdang Bedagai. El-Mujtama: Jurnal Pengabdian Masyarakat. https://doi.org/10.47467/elmujtama.v4i6.4488

Syarifuddin, M., & Khomsiyah. (2024). Potensi Penerapan Green Accounting Masa Depan melalui Perspektif Paradigma Positivisme. Jurnal Inovasi Akuntansi (JIA). https://doi.org/10.36733/jia.v2i1.8565

Wijayanto, G., Jushermi, J., Nursanti, A., Novandalina, A., & Rivai, Y. (2024). The Effect of E-commerce Platforms, Digital Marketing, and User Experience on Market Reach and Competitiveness of Indonesian MSMEs. International Journal of Business, Law, and Education. https://doi.org/10.56442/ijble.v5i1.492

Willem, Willem, Dinan Dinan, and Ela Elliyana. 2024. “The Impact of Digital Economy on MSME Growth in Rural Areas: A Qualitative Study on E-Commerce and Fintech.” Journal of Production, Operations Management and Economics. doi:10.55529/jpome.46.88.100.

Xu, Y., Wang, T., Liu, W., Zhang, R., Hu, Y., Gao, W.-S., & Chen, Y. (2023). Rural system sustainability evaluation based on emergy analysis: An empirical study of 321 villages in China. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2023.136088

Yasrawan, Komang Tri, and Desak Nyoman Sri Werastuti. 2022. “BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA?” Jurnal Akuntansi Kontemporer. doi:10.33508/jako.v14i3.3514.

Yelgen, E. (2022). A STUDY ON GREEN ACCOUNTING AND IMPLEMENTATION EXAMPLES. Yönetim Bilimleri Dergisi. https://doi.org/10.35408/comuybd.1150938

Zuhri, Saefudin. 2022. “Green Accounting in Indonesia Pathways to Sustainable Economic Development.” Journal of Economics and Business Letters. doi:10.55942/jebl.v2i1.282.




DOI: https://doi.org/10.46576/wjs.v5i1.7766

Article Metrics

Abstract view : 0 times
PDF – 0 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Worksheet : Jurnal Akuntansi Terindeks pada:

    

Member Of:

Worksheet : Jurnal Akuntansi Published By :

FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id

 

Creative Commons License

Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index