Combining the Concept of Green Accounting With the Regulation of Prohibition of Disposable Plastic Use

Abstract

This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation.

Factors Affecting the Application of Green Accounting in Endek Craft SMEs in Klungkung Regency, Bali Province

“…Then proceed with what problems are faced by the endek craftsmen, in this study the problem that wants to be seen is whether endek SMEs in Klungkung Regency understand and apply green accounting in their business transactions (Thornton, 2013). From the results of observations and interviews, the variables and objectives of this study will be able to be described more clearly to see the factors that influence the application of green accounting in Klungkung Regency, Bali Province (Brand, 2020;Saputra et al, 2021). The second analysis technique is to make observations, interviews, and documentation of activities.…”

“…Green Accounting is an accounting activity in collecting, analyzing, preparing, and calculating reports on company environmental data related to finance with the aim of minimizing the negative impact caused by companies on the environment (Aniela, 2012). Green Accounting is an accounting activity that includes and calculates the costs of prevention and costs caused by the operational activities of a company that directly or indirectly affect the surrounding environment and is not only limited to nature, but also customs, social and community life in general (Deegan, 2013;Ng, 2018;Saputra et al, 2021). Green accounting is one of the company's steps in helping to increase awareness and become a solution to environmental problems, the company's presence in an area must be a supporting factor for the environment, and not the other way around.…”

“…The creation of this product includes being able to create energy savings, implementing waste recycling, reducing pollution, and resource efficiency. In the province of Bali, people know the concept of Tri Hita Karana, namely the relationship with God, the relationship with nature, and the relationship with fellow humans (Saputra et al, 2021). This concept should be able to be applied by entrepreneurs and people who carry out economic activities in Bali.…”

“…Small and medium enterprises (SMEs) are one form of business that is able to survive in times of crisis and become the livelihood of the population in Indonesia. Culture and environment greatly affect the types of products sold by SMEs, SME products are usually still produced traditionally using simple equipment, so there are many factors that cannot be managed by business owners, including marketing, accounting, and the environment (Saputra et al, 2021). Klungkung Regency is one of the areas producing Balinese woven cloth, namely endek, endek cloth is the main commodity that is the superior product of the Province of Bali because it has historical, artistic, and cultural values so that it is widely traded for own use, as well as souvenirs.…”

“…In the manufacturing process, many craftsmen cannot manage their production waste, so that it will be directly discharged into nature without being processed first, which will cause environmental pollution. The costs calculated in the process of making endek cloth are only the costs of purchasing materials, packaging, and labor, without taking into account environmental costs (Lee, 2009;Pedroso et al, 2020;Saputra et al, 2021). In research conducted by Usvita (2015), innovation is needed in small and medium business activities due to the high level of competition and the digital era that requires entrepreneurs to be able to create products that not only have economic selling value, but also have a high responsibility towards the environment (Ahmad et al, 2020;Moon et al, 2019).…”