Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan

Abstract

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan

Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting

“…The entity's allocation of environmental costs, which are voluntary in the financial statements, is a form of investment spending because it will have an impact on getting a good social impression for the future, which will indirectly give a positive image of stakeholders to the company for its concern for the surrounding environment (Şimşek & Öztürk, 2021) The allocation of environmental costs that Lumintu Farms have carried out is a form of social responsibility, Under it now, the European Union Green Book defines CSR as "the voluntary inclusion of social and environmental issues by enterprises in their business activities and interactions with their interactants." (Afni et al, 2019) The results of an interview with the head of the Lumintu farm, Mr. David, stated that -The company's sacrifice in paying for the environment can reduce the potential for higher costs in the future such as the cost of public claims for pollution, the risk of business closure due to sanctions from the government, etc.‖ (Sunarmin, 2020) explains the benefits of implementing environmental accounting according to, among others, the following: (a) Encouraging entity accountability and increasing environmental transparency, (b) Assisting entities in establishing strategies to respond to environmental issues in a context where the demands and communities are getting more assertive on related environmental issues. (c) Building a more positive image allows the entity to obtain a favorable view from the community and environmental activist groups.…”