Analisis Penerapan Green Accounting dan Dampaknya terhadap Laba Usaha
|
Keywords:
Green Accounting, Business Profit, Environmental Prevention, Environmental Activities, Environmental Sustainability
AbstractIndonesia is included in the top five countries whose industrial sector is quite high, so that Indonesia is known as an industrial country. It is undeniable that the industrial sector creates various problems for the environment such as water and air pollution, production waste and social inequality in the environment. Green accounting is an accounting concept that emphasizes the balance between business objectives, namely obtaining profit and environmental objectives, namely environmental sustainability itself. The purpose of this study is to describe how the implementation of green accounting at PT ABC and whether the application has an impact on PT ABC's operating profit. This research was conducted using qualitative methods with a descriptive approach. Data collection by researchers is by way of observation, interviews and documentation. Informants in this study were production managers, SPV accounting and the community around the factory. The results of this study indicate that PT ABC has carried out its responsibility towards the surrounding environment by incurring costs related to environmental activities. The costs incurred are environmental prevention costs and internal failure costs. The application of green accounting at PT ABC has a positive impact on company profits. Although an increase in company profits may not occur immediately, with a strong commitment to sustainable practices, companies can obtain greater and more sustainable financial benefits in the future. Downloads
Download data is not yet available.
ReferencesWijayanti, A., & Dondoan, G. A. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Firm Value dengan Kinerja Perusahaan Sebagai Variabel Intervening. Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 7(1), 62–85. DOI: https://doi.org/10.52447/jam.v7i1.5977 . Yusnita, M.Ak., H. (2021). Peran Environmental Performance terhadap Profitabilitas Perusahaan Manufaktur yang Mengikuti Program Proper Pada Tahun 2017-2019 dengan Determinan Green Accounting. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 8(2). DOI: https://doi.org/10.35137/jabk.v8i2.538 . Kholmi, M., & Nafiza, S. A. (2022). Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2019 ). Reviu Akuntansi dan Bisnis Indonesia, 6(1), 143–155. DOI: https://doi.org/10.18196/rabin.v6i1.12998 . Nilla, N., Moengin, P., Astuti, P., Safitri, D. M., & Adisuwiryo, S. (2021). Faktor Utama untuk Mewujudkan Green Ergonomics di Lingkungan Kantor. JURNAL TEKNIK INDUSTRI, 11(3), 261–267. DOI: https://doi.org/10.25105/jti.v11i3.13081 . Soesanto, S. (2022). Akuntansi Lingkungan Menuju Ekonomi Hijau Perspektif Relasi Natural Suistanibility dengan Keberlanjutan Bisnis. Account, 9(1). DOI: https://doi.org/10.32722/acc.v9i1.4580 . Lestari, R., Aisya Nadira, F., Nurleli, N., & Helliana, H. (2020). Pengaruh Penerapan Green Accounting terhadap Tingkat Profitabilitas Perusahaan. Kajian Akuntansi, 20(2), 124–131. DOI: https://doi.org/10.29313/ka.v20i2.5990 . K. R., Saputra, M. S., & Wahyuni, L. (2022). Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 9(2), 229–244. DOI: https://doi.org/10.25105/jat.v9i2.14559 . Sulistiawati, E., & Dirgantari, N. (2017). Analisis Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 6(1). DOI: https://doi.org/10.22219/jrak.v6i1.5082 . Eni, I. (2020). Pengaruh Implementasi Green Accounting terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia. JURNAL WIDYA GANECWARA, 10(4). DOI: https://doi.org/10.36728/jwg.v10i4.1214 . Romadloni, E. A., & Pravitasari, D. (2022). Pengaruh Penerapan Green Accounting terhadap Profitabilitas Perusahaan: Studi Kasus Pabrik Roti Monasqu, Desa Gilang, Kec. Ngunut, Kabupaten Tulungagung tahun pembukuan 2015-2021. Jurnal Akuntansi, Keuangan, dan Manajemen, 3(2), 141–157. DOI: https://doi.org/10.35912/jakman.v3i2.890 . Ethika, E., Azwari, M., & Muslim, R. Y. (2019). Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI). Jurnal Kajian Akuntansi Dan Auditing, 14(2), 122–133. DOI: https://doi.org/10.37301/jkaa.v14i2.15 . Utami, R. D., & Nuraini, A. (2020). Pengaruh Penerapan Green Accounting dan Perputaran Total Aset terhadap Profitabilitas. Jurnal Ilmiah Akuntansi Kesatuan, 8(2), 197–206. DOI: https://doi.org/10.37641/jiakes.v8i2.378 . Hartiah, P. selly P., & Pratiwi, A. (2022). Studi Literatur Riview Analisis Penerapan Green Accounting terhadap Kinerja Keuangan Perusahaan. Al-Bay’: Journal of Sharia Economic and Business, 1(1). DOI: https://doi.org/10.24952/bay.v1i1.5784 . Pratiwi, D. N., & Pravasanti, Y. A. (2018). Analisis Penerapan Green Accounting Pada Industri Batik Laweyan. Accounthink : Journal of Accounting and Finance, 3(02). DOI: https://doi.org/10.35706/acc.v3i02.1478 . Mujiono, S. E. L. (2022). Analisis Penerapan Green Accounting Atas Pengelolaan Limbah Medis Pada Rumah Sakit Umum Daerah Dr. Haryoto Lumajang. Jurnal Akuntansi dan Keuangan, 27(2), 102–112. DOI: https://doi.org/10.23960/jak.v27i2.391 . Sukmono, S., Kuncara, T., & Ayanto, H. K. (2023). Analisis Penerapan Green Accounting Pada Kinerja Keuangan Pt Unilever Indonesia Tbk. Jurnal Ilmiah Multidisiplin, 2(01), 158–166. DOI: https://doi.org/10.56127/jukim.v2i01.498 . Hati, R. P. (2018). Analisis Penerapan Green Accounting Berbasis University Social Responsibility (Usr) Pada Universitas Riau Kepulauan dan Universitas Internasional Batam. Measurement : Jurnal Akuntansi, 12(1), 111. DOI: https://doi.org/10.33373/measure.v12i1.1317 . Nur Afra Hana Annisa Putri, Alviani Indraswari, Yahya Wulandari, & Ronnawan Juniatmoko. (2022). Green Accounting: Analisis Penerapan Green Innovation Pada Pengelolaan Limbah Pabrik Tahu di Kartasura. Jurnal Akuntansi dan Audit Syariah (JAAiS), 3(2), 196–214. https://doi.org/10.28918/jaais.v3i2.5964 Rohim, A. S. M., & Hardiningsih, P. (2022). Implementasi Green Accounting Rumah Sakit Umum Daerah R.A. Kartini Jepara. AKSES: Jurnal Ekonomi dan Bisnis, 17(1). DOI: https://doi.org/10.31942/akses.v17i1.6510 . Sunaningsih, S. N. (2020). Penerapan Green Accounting Pada Rumah Sakit Umum Daerah Muntilan Kabupaten Magelang. TECHNOBIZ : International Journal of Business, 3(2), 30. DOI: https://doi.org/10.33365/tb.v3i2.846 . |
Published
2023-08-30
Section
Articles
How to Cite
Wiranti, B. N. (2023). Analisis Penerapan Green Accounting dan Dampaknya terhadap Laba Usaha. Jurnal Informatika Ekonomi Bisnis, 5(3), 943-949. https://doi.org/10.37034/infeb.v5i3.532
 This work is licensed under a Creative Commons Attribution 4.0 International License. |
