ANALISIS PENERAPAN AKUNTANSI BERBASIS LINGKUNGAN (GREEN ACCOUNTING) DALAM MENDUKUNG KEBERLANJUTAN PERUSAHAAN
DOI:
https://doi.org/10.34127/jrlab.v15i2.2305Keywords:
Green Accounting, Environmental Accounting, Corporate Sustainability, Environmental Responsibility, Sustainable BusinessAbstract
Accounting in supporting the company's aspirations. Green Accounting is an accounting concept that integrates environmental aspects into the process of recording, measuring, and reporting a company's environmental costs. The implementation of green accounting is important because companies are not only required to obtain economic profits, but also to be responsible for environmental preservation and social welfare. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through interviews, observations, and documentation of the companies that were the objects of research. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques to obtain a comprehensive picture of the implementation of green accounting in companies. The results of the study indicate that the implementation of green accounting has a positive impact on company sustainability. Green accounting helps companies identify and manage environmental costs more effectively, increase operational efficiency, reduce the impact of environmental pollution, and improve the company's image in the eyes of the public and investors. In addition, the implementation of green accounting also supports the creation of corporate transparency and accountability in reporting environmental activities. However, the implementation of green accounting still faces several obstacles, such as the lack of standard environmental reporting standards, limited human resources, and low company understanding of the importance of environmental accounting. Based on the results of the study, it can be concluded that green accounting plays an important role in supporting company welfare by balancing economic, social, and environmental aspects. Therefore, companies need to increase their commitment to optimally implementing environmentally friendly accounting to create sustainable and competitive businesses in the future.
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