The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo

Eny Maryanti,Santi Rahma Dewi

doi:10.33005/ebgc.v1i1.4

Abstract

This study aims to determine the application of green accounting based on university social responsibility (USR) at Muhammadiyah University of Sidoarjo. The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness.  Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo

Highlights

In line with the encouragement of Corporate Social Responsibility (CSR) to the people, planet and profit in the last 3-5 years, to the corporations, both public and non-public, the corporation’s degree of understanding becomes the topic of interest to be studied
From the emergence of these problems raises the question whether Muhammadiyah University of Sidoarjo already has a concern in the field of environment as a form of social responsibility and the environment? it needs to be reviewed whether UMSIDA has financial report and environmental auditing activities as one form of report and control from campus internal party? So the purpose of this research is to know whether there is application of Green Accounting based on University Social Responsibilty (USR) at Muhammadiyah University of Sidoarjo and to know how the level of understanding and application of Green Accounting based on University Social Responsibilty (USR) at Muhammadiyah University of Sidoarjo
The results of the analysis are expected to assist the leadership of UMSIDA in the formulation of policies related to the application of Green Accounting

Summary

Introduction

In line with the encouragement of Corporate Social Responsibility (CSR) to the people, planet and profit in the last 3-5 years, to the corporations, both public and non-public, the corporation’s degree of understanding becomes the topic of interest to be studied. This degree of understanding can be shown through the degree of disclosure of CSR impact information on sustainability accounting. Environmental issues directly or indirectly affect business activities in an organization. This necessarily forces the company's business activities to adapt to environmental issues. Accounting science that studies in the field of environment called green accounting or known as enviromental accounting

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Conclusion