2020
DOI: 10.35326/jiam.v3i2.646
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Esensi Akuntansi Lingkungan Dalam Keberlanjutan Perusahaan

Abstract: Dalam rangka pencapaian laba, perusahaan sebagai salah satu entitas terkadang mengorbankan aspek sosial dan lingkungannya. Dimana dampak tanggung jawab sosial dan lingkungan dari kegiatan operasi perusahaan tidak terbatas pada investor, yaitu memberikan pengembalian yang maksimal kepada investor. Kepentingan publik dan lingkungan juga perlu mendapat perhatian perusahaan sebagai dukungan atas operasi perusahaan. Pelestarian lingkungan di samping bermanfaat bagi masyarakat di sekitar juga bermanfaat bagi perusah… Show more

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Cited by 4 publications
(4 citation statements)
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References 11 publications
(12 reference statements)
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“…This can be seen from the change in human habits that previously tended to be hedonistic and consumptive to become more meaningful with the value of travel and experiences gained (Y. C. Utami, 2020). The need for environmentally friendly or "green" behavior is coming to the fore, increasing pressure for companies to be socially ethical, responsible, and adhere to environmentally friendly practices (Kolk, 2016;Wahyuni et al, 2020). So the result of this study indicates that the better the company's promotion with a green marketing approach, the more green consumers will be to make reservations or purchases.…”
Section: The Influence Of Green Marketing On Green Consumer Behaviormentioning
confidence: 99%
“…This can be seen from the change in human habits that previously tended to be hedonistic and consumptive to become more meaningful with the value of travel and experiences gained (Y. C. Utami, 2020). The need for environmentally friendly or "green" behavior is coming to the fore, increasing pressure for companies to be socially ethical, responsible, and adhere to environmentally friendly practices (Kolk, 2016;Wahyuni et al, 2020). So the result of this study indicates that the better the company's promotion with a green marketing approach, the more green consumers will be to make reservations or purchases.…”
Section: The Influence Of Green Marketing On Green Consumer Behaviormentioning
confidence: 99%
“…In the descriptive statistics of this study, the data is processed and presented based on the period and characteristics of the data. The results of processing and presenting the data are also compared to help understand the effect of the independent variables on the dependent variable (Wahyuni, Alimuddin, Habbe, & Mediaty, 2020). The descriptive statistics presented include the maximum, minimum, average, standard deviation, number, and proportion values grouped by variables.…”
Section: Variable Measurementmentioning
confidence: 99%
“…Sharia banking's desire to be able to generate profits will always be closely related to the company's ability to establish relationships with the environment and society (Wahyuni et al, 2020). However, it is important for companies not only to act by exploiting nature but also by building and benefiting each other (Reverte, 2009).…”
Section: Introductionmentioning
confidence: 99%