Abstract
Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.
Highlights
50% of the Earth covered with native forest has vanished, most of it has been destroyed within three decades
In the field of accounting in 1994, the Indonesian Accounting Association (IAI) set up a standard of environmental accounting disclosure in the Statement of Financial Accounting Standards (PSAK) No concerning forestry accounting and PSAK No concerning general mining accounting, in its development the two PSAKs have been withdrawn, and accounting for the environmental impact of company activities can be seen in PSAK No.[1] and PSAK No.[57]
Environmental Awareness of Alauddin Makassar State Islamic University and Hasanuddin University Makassar In Islamic State University (UIN) Alauddin Makassar, there is no concrete evidence that can be measured as a form of UIN's responsibility for the environment
Summary
50% of the Earth covered with native forest has vanished, most of it has been destroyed within three decades. An explanation of the presentation of environmental impacts in PSAK No. revision 2009 paragraph 12 is as follows: “Entities can present, separate from financial statements, reports on the environment and reports of value-added statements, especially for industries where environmental factors play an important role and for industries that consider employees as a group of report users who play an important role These additional reports are outside the scope of Financial Accounting Standards”. The university's level of concern for the environment is can be seen from the cleanliness maintained in campus and needs to be viewed in terms of attention, involvement, reporting and auditing or re-assessment of the environment Based on this phenomenon, the objectives of this study are 1) To analyze the forms of environmental responsibility of Islamic State University Alauddin Makassar and Hasanuddin University Makassar; 2) To analyze the concept of Green Accounting based on University Social Responsibility at Islamic State University Alauddin Makassar and Hasanuddin University Makassar. The existence of a company is strongly influenced by support provided by stakeholders to the company (Ghozali and Chariri. 2007)
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