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All Journal Ilmu Pendidikan DiE: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis Business and Finance Journal Jurnal Manajerial Jurnal Ekuivalensi Enrichment : Journal of Management Jurnal Abdimas Prakasa Dakara Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia
Sunu Priyawan
Universitas 17 Agustus 1945 Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Jurnal Ekonomi dan Pembangunan Indonesia

 1 
Implementasi Akuntansi Lingkungan Dalam Hubungannya Dengan Konsep Triple Bottom Line Menuju Green Economy Guna Mencapai Keberlanjutan Pada PT Varia Usaha Beton (VUB) Sidoarjo Alifiarisma Maricar; Sunu Priyawan
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 1 (2024): Februari : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i1.244

Abstract

PT. Varia Usaha Beton Sidoarjo is a manufacturing company that produces concrete products and provides services, where the products produced definitely produce a high environmental impact. The application of environmental accounting itself is needed to support the company's operational activities to identify, measure, evaluate and report environmental accounting as control over the responsibility for negative impacts from the company's operational activities. The triple bottom line concept is also a theory that looks not only from the profit aspect but also from the people and planet aspect. This research aims to find out how environmental accounting is implemented in relation to the triple bottom line concept towards a green economy in order to achieve sustainability at PT. Varia Usaha Beton Sidoarjo. This research uses a qualitative descriptive research design with a case study approach. The data in this research was obtained from observations and interviews by researchers with parties related to the research. Based on the results of research at PT. Varia Usaha Beton, it is known that the company has implemented environmental accounting, but the recording carried out does not yet have a separate account. The company has been responsible for managing and minimizing environmental costs to improve company performance, which is related to the triple bottom line concept towards a green economy in order to achieve company sustainability through managing waste and the products produced.
Co-Authors Adrian Denar Wahyu Nugraha Agus Sulaeman Ahmad Ridho’i Alifiarisma Maricar Bantot Sutriono Bella Martina Wardani Deva Abdillah Pyvidinika Racabadi Devi Nala Ratih Dewi Ratna Sari Ega Amalia Hidayah Egidiya Safitri Dewayyani Ferdinandus Sampe Goziyah Goziyah La Ode Zahaba Mohammad Dian Aryono Ridwan, M. Sihab Sherlin Yuda Winditya Slamet Riyadi Slamet Riyadi Slamet Riyadi Tjahjaningastoeti, Roosnindya Ujianto Ujianto