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Journal : Jurnal Akuntansi Kontemporer

BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA? Komang Tri Yasrawan; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Kontemporer Vol 14, No 3 (2022)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3514

Abstract

Research  Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability.Research  Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it.Research  Result  and  Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Ak. S.E. Nyoman Ari Surya Darmawan . Anandya, Candra Restalini Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ardana, Ari Bawa Ari Bawa Ardana Aryani, Dessy Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono Ernany Dwi Hastuty Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Gede Rama Laksana Putra I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Subrata I Kadek Surya Wibawa Wibawa I Made Pradana Adiputra I Nyoman Jagra Sujatnika Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Budi Amanta ., Komang Budi Amanta Komang Dandy Andriadi Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Kristiani, Luh Alin Kusuma, Putu Septa Lucy Sri Musmini Luh Alin Kristiani Luh Arshantya Maha Saputri Luh Putu Diah Septiari Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Ni Kadek Sinarwati Ni Wayan Rustiarini Nyoman Trisna Herawati Pratiwi, Luh Putu Ratna Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Reza Amarta Prayoga Rianita Putri Rumanintya Lisaria Putri Sanjani, Made Wina Saptana Sonia Pratiwi Subrata, I Kadek Sudiari, Kadek Dian Sugiarta, Putu Agus Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Wivina Christianti Pratiwi .