Abstract
This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation.Keywords: green accounting, tri hita karana, corporate social responsibility, environmentJEL Classifications: K32, Q56; L65; L51DOI: https://doi.org/10.32479/ijeep.10087
Highlights
As is known, plastic waste cannot be digested, both by the human body and animals
Impacts of Banning Regulations on the Use of Plastic Materials The Province of Bali implements a ban on the use of disposable plastics starting in January 2019 by targeting a reduction of 60%70% plastic waste throughout 2019
Based on the results of the study stated that the impact of the regulation prohibiting the use of disposable plastic in Bali can reduce the amount of plastic waste in landfills
Summary
Plastic waste cannot be digested, both by the human body and animals. It is undeniable, waste that is not managed properly will cause pollution in our environment. The composition of plastic waste in Indonesia is currently around 15% of the total waste generation, especially in urban areas. The available data shows that in the past 10 years, the amount of plastic waste has continued to increase. The main sources of plastic waste come from shopping bags, consumer goods packaging, food and beverage packaging, and other wrapping of goods (Coe et al, 2019). Plastic waste in the ocean (marine plastics) is currently a challenge for Indonesia but rather a global problem (Kurniawan and Imron, 2019). The 80% amount is 8.8 million tons of plastic waste that is wasted or discharged into the ocean each year
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