THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW

DOI:

https://doi.org/10.29303/akurasi.v8i2.813

Penulis

  • Tomy Rizky Izzalqurny Universitas Negeri Malang
  • Helianti Utami Universitas Negeri Malang
  • Yasintha Dwi Cahyani Universitas Negeri Malang
  • Shelyra Leovita Dwi Rahma Universitas Negeri Malang
  • Zahwa Aqila Althof Universitas Negeri Malang

Kata Kunci:

ESG, keberlanjutan, perbankan ASEAN, pengambilan keputusan, tata kelola

Abstrak

Penelitian ini mengkaji urgensi keberlanjutan sebagai dasar pengambilan keputusan strategis perbankan di ASEAN yang ditandai oleh keragaman regulasi, budaya, dan kapasitas kelembagaan. Tujuannya adalah menganalisis pemahaman dan implementasi prinsip ESG dalam keputusan perbankan serta kontribusinya terhadap efisiensi, stabilitas, dan legitimasi institusional. Dengan metode Systematic Literature Review berbasis PRISMA 2020 terhadap 22 artikel Scopus periode 2019–2025, temuan menunjukkan bahwa ESG berfungsi sebagai kerangka strategis yang meningkatkan kualitas kredit, efisiensi operasional, dan manajemen risiko, dengan tata kelola sebagai dimensi paling dominan  dalam keberhasilan integrasi keberlanjutan. Efektivitas ESG dimoderasi oleh konteks kelembagaan dan budaya nasional antarnegara ASEAN. Studi ini berkontribusi dengan memetakan kesenjangan literatur dan mengembangkan kerangka ESG kontekstual, serta menjadi rujukan bagi regulator dan perbankan dalam merumuskan kebijakan keuangan berkelanjutan yang adaptif dan inklusif terhadap dinamika regional

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-12-23

Cara Mengutip

Izzalqurny, T. R., Utami, H., Cahyani, Y. D., Rahma, S. L. D., & Althof, Z. A. (2025). THE ROLE OF SUSTAINABILITY IN ASEAN BANKING DESICION-MAKING: A SYSTEMATIC LITERATURE REVIEW . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(2), 457–476. https://doi.org/10.29303/akurasi.v8i2.813

Terbitan

Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Tomy Rizky Izzalqurny, Helianti Utami, Yasintha Dwi Cahyani, Shelyra Leovita Dwi Rahma, Zahwa Aqila Althof

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