Penerapan Akuntansi Manajemen Lingkungan Pada Dua Puluh Lima Perusahaan Yang Terdaftar Di Indeks Sri Kehati 2013

Setiawan, Temy

doi:10.25170/jara.v9i2.22

Cited by 5 publications

(6 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Jadi, biaya lingkungan berhubungan dengan pencegahan, deteksi, perbaikan degradasi lingkungan. Dengan definisi ini, biaya lingkungan dapat diklasifikasikan menjadi empat kategori, yaitu: Biaya Pencegahan Lingkungan, Biaya Deteksi Lingkungan, Biaya Kegagalan Internal, dan Biaya Kegagalan Eksternal (Setiawan, 2018). Biaya lingkungan yang dikeluarkan perusahaan harusa dapat dikendalikan agar tidak mengurangi kemampuan perusahaan untuk menghasilkan laba tanpa mengorbankan aspek lingkungan.…”

Section: Akuntansi Lingkunganunclassified

Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah

Ningsih,

Nurlaili,

Zuliansyah

2022

JIEI

View full text Add to dashboard Cite

Many companies in Indonesia use natural resources, both ocean and land products, as raw materials for the company's production. Currently in Indonesia, disclosure of environmental accounting has not been specifically regulated in accounting standards, meaning that the reporting of environmental information in the company's annual report is still voluntary. If there are companies that have not reported environmental costs, there is no specific policy from the government, even though company waste can damage the surrounding environment if it is not managed properly.The purpose of this research is to know the environmental costs and financial performance in the perspective of Islamic economics. Quantitative methods are used in this study and use Smart PLS 3.0. The results showed that there was an effect of environmental costs on the financial performance of ROA, ROE, and NPM. The universe that has been created by Allah SWT must be preserved for the sake of safety on earth. Humans as caliphs on earth are given the responsibility to preserve nature. PT X has carried out its responsibility towards the environment in accordance with the Sharia Enterprise Theory, namely Allah SWT as the highest stakeholder.

show abstract

Section: Akuntansi Lingkunganunclassified

Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah

Ningsih,

Nurlaili,

Zuliansyah

2022

JIEI

View full text Add to dashboard Cite

show abstract

“…The green accounting implementation can provide information about the extent to which organizations (companies) make a positive or negative contribution to the quality of human life and the environment. The implementation of green accounting is expected to improve the company's image that brings stakeholder trust for long-term business sustainability (Setiawan, 2014;Panggabean and Deviarti, 2012), and of course this environmental performance can have a significant effect on the company's financial position (Hansen and Mowen, 2009), improve company performance and value, and reduce company risk (Lako, 2015a(Lako, , 2015b.…”

Section: Jiafr | 133mentioning

confidence: 99%

How is the implementation of green accounting in public hospital?

Ashari¹,

Anggoro²

2021

JIAFR

View full text Add to dashboard Cite

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City. The sample selection used probability sampling by sending a questionnaire to the entire population. Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.

show abstract

“…Various negative impacts of company operations require an environmental accounting system as a control of corporate responsibility because waste management carried out by companies requires measurement, assessment, disclosure and reporting of waste management costs from the results of company operations. Treatment of waste management is an important part of controlling the company's responsibility for its environment [6].…”

Section: Green Accounting As Corporate Environmental Responsibilitymentioning

confidence: 99%

The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU

Putra¹,

Saputra²,

Sugiarta³

2021

JASAFINT

View full text Add to dashboard Cite

Green accounting is how to include the consequences of an event concerning the environment in financial statements. This study aims to determine whether environmental cost management at CV. DBU in Denpasar City based on green accounting. This research was conducted at the meat processing company due to their operational activities using an interpretive approach to CV. DBU. Data collection was carried out by interview technique and other secondary data support. The results of the study stated that CV. DBU based on the discussion, it was known that the implementation of green accounting has a positive impact on efforts to prevent environmental pollution. In addition, the implementation of green accounting also has an impact on increasing business sustainability. With the application of environmental accounting or green accounting the company will pay more attention to environmental problems. By paying attention to the environment, business continuity would be guaranteed.

show abstract

Penerapan Akuntansi Manajemen Lingkungan Pada Dua Puluh Lima Perusahaan Yang Terdaftar Di Indeks Sri Kehati 2013

Cited by 5 publications

References 2 publications

Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah

Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah

How is the implementation of green accounting in public hospital?

The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU

Contact Info

Product

Resources

About