Implementation of Green Accounting Based on University Social Responsibility

Dwi Suhartini ,Astrini Aning Widoretno ,Tituk Diah Widajantie ,Fajar Nugroho

doi:10.11594/nstp.2021.0927

Dwi Suhartini , Astrini Aning Widoretno + Show 2 more

Open Access

https://doi.org/10.11594/nstp.2021.0927

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Publication Date: Apr 27, 2021

License type: cc-by

Affiliation: University of Pembangunan Nasional Veteran

Abstract

University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and non-organic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.

Highlights

The implementation of University Social Responsibility (USR) is a concrete form of higher education in responding to the Minister of Research and Technology Instruction number 1 / M-Ins / 2019 concerning the prohibition of using single-use plastic drinking water and/or plastic bags within the ministry of research, technology, and higher education. other than that, Law no. 23 of 1997 concerning environmental management
This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. for that, it is very appropriate if all universities in Indonesia implement USR
Material and Methods This study uses a literature review approach to analyze the factors forming green accounting based on university social responsibility (USR) by examining several journals and books related to university social responsibility

Summary

Introduction

The implementation of University Social Responsibility (USR) is a concrete form of higher education in responding to the Minister of Research and Technology Instruction number 1 / M-Ins / 2019 concerning the prohibition of using single-use plastic drinking water and/or plastic bags within the ministry of research, technology, and higher education. other than that, Law no. 23 of 1997 concerning environmental management. This law regulates the obligations of every person who undertakes or carries out activities to maintain, manage, and provide true and accurate information about the environment. University is one of the entities that produce waste from the impact of its operations, it is obliged to report these activities to protect the environment. The waste management is an important part of the sustainability value chain. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. As for CSR, it aims to add value to an entity with 3 P's, namely responsibility for profit, people, and the planet, while USR is implemented by universities

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