GREEN ACCOUNTING DALAM PENELITIAN KEPUSTAKAAN

  • Tifany Citrayantie Universitas Hasanuddin
  • Darwis Said Universitas Hasanuddin
  • Mediaty Mediaty Universitas Hasanuddin
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Abstract

To avoid overexploitation of nature in meeting the needs of human life, a country through its government issued rules related to the "rules of the game" for companies to use natural resources. The research objective is to find out how the implementation of green accounting in indonesia and in several other countries?; to find out how green accounting relates to company performance? This research is a library research, with library research methods from primary and secondary data sources. The conclusion is that many countries have implemented green accounting and incorporated it into government regulations; maybe for indonesia, it still feels a little difficult to implement green accounting, but to get there, it is very possible that the indonesian institute of accountants (iai) continues to strive and update the guidelines related to green accounting; companies that implement green accounting will give positive results related to the company's environmental performance; at present, companies that have positive environmental performance, get higher trust from the community.


Untuk menghindari ekploitasi berlebihan kepada alam dalam memenuhi kebutuhan hidup manusia, suatu negara melalui pemerintahannya mengeluarkan aturan terkait “aturan main” bagi perusahaan dalam memanfaatkan sumber dari alam. Tujuan penelitian adalah untuk mengetahui bagaimana implementasi Green Accounting di Indonesia dan di beberapa negara lain?; untuk mengetahui bagaimana hubungan Green Accounting dengan kinerja perusahaan? Penelitian ini adalah penelitian kepustakaan, dengan metode riset pustaka dari sumber data primer dan sekunder. Simpulannya adalah telah banyak Negara yang menerapkan Green Accounting dan menuangkannya ke dalam peraturan-peraturan pemerintahan; mungkin untuk di Indonesia masih terasa sedikit sulit untuk menerapkan Green Accounting, namun untuk menuju ke sana, sangat memungkinkan dengan Ikatan Akuntan Indonesia (IAI) terus berupaya dan memperbaharui pedoman terkait Green Accounting; perusahaan yang menerapkan Green Accounting akan memberikan hasil yang positif terkait kinerja lingkungan perusahaan tersebut; pada masa kini, perusahaan yang memiliki kinerja lingkungan yang positif, mendapatkan kepercayaan yang lebih tinggi dari masyarakat.

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Published
2020-06-30
How to Cite
CITRAYANTIE, Tifany; SAID, Darwis; MEDIATY, Mediaty. GREEN ACCOUNTING DALAM PENELITIAN KEPUSTAKAAN. Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis, [S.l.], v. 5, n. 1, p. 1-11, june 2020. ISSN 2527-8215. Available at: <http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/668>. Date accessed: 28 oct. 2020.

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