Transformasi Menuju Akuntansi Hijau * Andreas Lako

Account : Jurnal Akuntansi, Keuangan dan Perbankan, 2022

Environmental Accounting is part of the Company's Accounting System, namely environmental costs into corporate accounting. It describes the financial history and benefits of activities that lead to environmental conservation. Thus, it will be able to assess the extent to which companies and other organizations pay attention to environmental aspects in each of their production processes. The decline in the quality of the environment as a result of local, national, and even global business activities has become a serious concern for all groups and nations. Awareness of the importance of environmental conservation is the main thing in modern business management. Many efforts have been made by individuals and corporations to protect nature and preserve the environment. Environmental management itself is not just a sustainability issue, but a business issue, because the company's interest in environmental variables is increasing. Optimism on nature conservation will only occur if all companies include environmental conservation posts in every manufacturing process.

This study explores the implementation of green accounting at PT. Coca-Cola Bottling Indonesia Tanjung Bintang Suda Lampung, highlighting its role in environmental sustainability and business performance. Green accounting transcends traditional cost accounting by incorporating environmental factors like air and water pollution, waste management, and resource utilization. By evaluating environmental activities and their associated costs, it encourages companies to identify hidden costs, improve efficiency, and ultimately reduce environmental impact. This research analyzes PT. Coca-Cola's green accounting approach through a descriptive qualitative lens, interviewing key personnel and examining relevant documents. The findings reveal that the company utilizes green accounting as a tool for efficient resource allocation and informed decisionmaking. It provides valuable financial data and performance indicators, enabling managers to identify costsaving opportunities and enhance environmental responsibility. Furthermore, PT. Coca-Cola effectively communicates its green accounting practices to stakeholders, including regulators, investors, and the local community. This transparency fosters trust and contributes to positive relationships with external parties. Beyond direct cost savings, PT. Coca-Cola recognizes the long-term benefits of environmental protection. Reduced environmental damage enhances brand reputation, attracts responsible investors, and secures future business operations. By integrating green accounting with Corporate Social Responsibility (CSR) initiatives aligned with ISO 26000 standards, PT. Coca-Cola demonstrates its commitment to environmental stewardship and social responsibility. This approach creates a win-win situation, leading to a sustainable future for the company and its surrounding community. This revised text condenses the original information while maintaining the key points about green accounting at PT. Coca-Cola, emphasizing its positive impact on environmental sustainability and business performance.

GOING CONCERN : JURNAL RISET AKUNTANSI, 2018

Environmental management accounting is one of the subsystems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.

Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik, 2020

Sejak kampanye 2019, pemerintahan Jokowi telah menggalakan visi Indonesia digital melayani. Visi tersebut telah dibidani dengan Peraturan Presiden No. 95 tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik yang mengatur Rencana Induk SPBE Nasional dan integrasi layanan elektronik. Sistem pemerintahan elektronik yakni transformasi pelayanan publik baik secara internal dan eksternal melalui teknis operasional tupoksi dan teknologi informasi dan komunikasi untuk meningkatkan pelayanan dan partisipasi dalam pemerintahan (Salleh & Ahmad, 2006). Meski demikian, sejak virus korona ditetapkan sebagai pandemi pada pertengahan Maret 2020 lalu, beberapa pelayanan publik seperti sistem belajar mengajar dan pengajuan izin dilakukan dari jarak jauh atau menggunakan piranti digital. Meski demikian, banyak instansi pemerintah yang mengakui bahwa beberapa pengguna layanan tidak dapat mengakses piranti digital karena keterbatasan infrastruktur dan kemampuan menggunakanya (Walton & Rahemtulla, ...

2021

PENERAPAN GREEN ACCOUNTING PADA LAPORAN KEUANGAN UMKM INDUSTRI TEMPE DI SULAWESI SELATA

Jurnal Pajak Indonesia, 2023

Amidst the global push for sustainability, the Green Tax, often considered as an extension of excise taxes, emerges as a pivotal instrument to spur environmental accountability. This study scrutinizes Indonesia's gap in Green Tax execution, contrasting it with the prevailing excise tax framework. Drawing from global benchmarks and evaluating existing tax paradigms, this study proposes blueprints to address this gap to optimize the potential of Green Tax in Indonesia. It highlights opportunities alongside inherent challenges, emphasizing the need for an integrated policy approach and enhanced public awareness. As nations worldwide face challenges of environmental neglect, this study underscores Indonesia's commitment to transition towards a greener and more sustainable fiscal model, through excise tax modifications. The findings guide policymakers, regulators, and environmentalists in shaping a future where the tax system promotes economic growth while conserving the environment.

Jurnal Hukum Lingkungan Indonesia

Karhutla di Indonesia selama ini banyak terjadi di wilayah konsesi perusahaan. Perusahaan yang terlibat karhutla terafiliasi dengan grup-grup besar yang dibiayai oleh bank-bank besar di Indonesia. Selama ini, bank menerapkan aspek kepatuhan sebatas pada persyaratan lingkungan yang ditentukan oleh peraturan perundang-undangan dalam melakukan pembiayaan, yakni melihat ada tidaknya Analisis mengenai Dampak Lingkungan (AMDAL). Oleh karenanya, aspek lingkungan perlu diintegrasikan ke dalam manajemen risiko pembiayaan oleh bank terhadap perusahaan yang berisiko tinggi menyebabkan kerusakan lingkungan. Konsepsi green financing/keuangan hijau perlu diimplementasikan oleh bank dengan mengadopsi berbagai instrumen penataan lingkungan. Pada awal tahun 2022, Otoritas Jasa Keuangan (OJK) mengembangkan taksonomi hijau untuk menerapkan keuangan hijau, yang didasarkan pada jenis usaha dan menggunakan kode warna seperti PROPER. Dengan demikian, artikel ini akan menganalisis kebijakan taksonomi hijau...

jesya

Green Accounting adalah penggabungan informasi biaya dan manfaat lingkungan untuk berbagai praktik akuntansi dan penggabungan biaya lingkungan ke dalam keputusan bisnis. Penerapan green accounting merupakan solusi awal dari permasalahan lingkungan yang ada. Penerapan akuntansi lingkungan dapat mendorong kemampuan untuk meminimalkan masalah lingkungan yang dihadapi. Tujuan penerapan akuntansi ini adalah untuk meningkatkan efisiensi pengelolaan lingkungan dengan cara menilai kegiatan lingkungan dari sudut pandang manfaat lingkungan dan ekonomi. Tujuan dari penelitian ini adalah untuk mengetahui penerapan green accounting terhadap kinerja keuangan perusahaan. karena perusahaan seharusnya tidak hanya melakukan kegiatan industri tetapi harus memperhatikan apa dampak dari kegiatan industri tersebut. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif yaitu mendeskripsikan suatu objek, menerapkan, mewawancarai, yang bersifat naratif. Data yang digunakan adalah data primer ber...

Abdimisi, 2020

Community service with the title Accounting Training in Management of Garbage Banks "Turning Trash Into Rupiah" aims to assist the management of Waste Bank in managing the records of the Garbage Bank and help resolve the problems of bookkeeping of the waste bank as faced today, including reports on purchases to customers of the waste bank , reports on sales to collectors, reports on the results of sales of garbage banks, reports on revenue and expenditure of funds and makes simple financial statements of waste banks as a responsibility of the management of the waste bank to the community. PKM involves lecturers and resource persons Lecturers in the S1 Accounting Study Program from Pamulang University. The results of the implementation of the PKM conducted on November 6, 2019 were adding knowledge in the field of accounting, especially regarding the financial recording of the participants of the Babakan Waste Management Group of Babakan Village, South Tangerang. The respons...

2023

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana profitabilitas produsen UMKM Tahu di Surabaya dipengaruhi oleh green accounting. Data penelitian ini dikumpulkan melalui wawancara dan survey ke lokasi penelitian dengan menggunakan metodologi deskriptif kualitatif. Temuan menunjukkan bahwa sebagian besar pabrik Tahu UMKM di Surabaya menyadari kurangnya pengetahuan mereka tentang akuntansi hijau dan kurangnya kesadaran lingkungan. Karena tingginya biaya produksi, mayoritas pelaku usaha UMKM Tahu menyadari kekurangan tangki pengolahan air limbah. Alhasil, UMKM Tahu sengaja membangun pabrik di dekat sungai untuk membuang limbah cair tanpa diolah terlebih dahulu.