Implementation Of Green Accounting Research Articles

The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Enviromental Perfomance, and Enviromental Disclosure on Sustainable Development Goals (SDGs)

The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Enviromental Perfomance, and Enviromental Disclosure on Sustainable Development Goals (SDGs)

The Role of Culture in Behavioral Aspects of Green Accounting to Promote Renewable Energy Business

The cultural element has had a significant impact on implementation of green accounting and the growth of the green business movement. Businesses need to be aware of how culture affects them and should get ready for the difficulties these cultural components will encounter. This is due to the diverse cultures found in each location and nation. Therefore, culture is one of the aspects that will impact behavior and the sustainability of the firm when running a business and applying green accounting in business. The research method used is descriptive qualitative method with literature review research that emphasizes in depth understanding of the content of behavioral aspects in green accounting implementation. Qualitative research method explores data using observation methods and library research, this research involves looking through books, documents, scientific publications, research journals, and other materials connected to the research title. The study is aim to find the role of culture affect behavior aspects in order to implement of green accounting to boost renewable energy business in Indonesia. Technology and investment are not only two factors contributing to the slow growth of renewable energy; human behavior that affected by social culture should also be considered in order to shift behaviors to promote activities.

Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan

This paper aims to explore the impact of the implementation of green accounting and environmental performance on the financial performance of companies, with a specific focus on the mining and manufacturing sectors in Indonesia. The study delves into the challenges of environmental pollution and the necessity for companies to enhance profitability while improving financial performance. The research assesses the relationship between green accounting, environmental performance, and financial outcomes, aiming to provide insights into whether companies applying green accounting can enhance profitability through good environmental performance.

Challenges in green accounting: Sustainable development for companies listed on the Vietnam stock exchange

This research investigates the influence of various determinants on the adoption of green accounting (GA) practices and examines how these practices affect the performance of 283 enterprises listed on the Vietnam Stock Exchange. Despite mandatory environmental regulations set by the government, a limited number of businesses integrate GA into their sustainable development strategies. Employing a mixed-methods approach, this study combines qualitative and quantitative research methodologies, utilizing a multivariable linear regression model for the analysis of primary data through SPSS and AMOS software. The findings reveal that factors such as the potential for business expansion, state regulatory bodies, and corporate attributes positively influence the implementation of GA. Additionally, the research demonstrates the beneficial impact of GA on the operational efficiency of enterprises. Drawing from these findings, the study proposes strategic recommendations and solutions for listed companies and relevant stakeholders in Vietnam. These strategies aim to enhance corporate prestige and positioning, thereby contributing to the sustainable development of the national economy.

Penerapan Green Accounting untuk Pengelolaan Limbah pada Peternakan Sinatria Farm Yogyakarta Periode 2023

The research aims to determine the application and suitability of the disclosure and presentation of Green Accounting financial reports on the Sinatria Farm Yogyakarta farm with PSAK No.1. The type of field research research with the method used is qualitative, namely research that does not use numbers or statistical calculations, but provides descriptive results for the research. The research location was at Sinatria Farm, which is located in Sleman Regency, Yogyakarta Special Region, with two resource persons, namely employees who were directly related to the variables studied. Data collection uses primary data from observations and interviews with respondents based on research problems, as well as secondary data in the form of general data and livestock financial records. The data analysis method uses 3 stages of qualitative data analysis according to Miles and Huberman, namely data reduction, data presentation, and drawing conclusions. The results of the research state that the implementation of Green Accounting carried out by Sinatria Farm Yogyakarta has been carried out well in its waste management, the disclosure and presentation of Green Accounting financial reports at Sinatria Farm Yogyakarta is not in accordance with PSAK No.1, but still uses financial reporting notes according to the needs of the farm using language that is easy for the livestock to understand. In this regard, steps that must be taken are to look for other innovations related to contributions to the environment, and start determining environmental costs in Green Accounting, which records financial reporting in accordance with PSAK No.1.

The Influence of Green Accounting on Company Sustainability through Environmental Performance in The Consumer Goods Sector

This study aims to examine the effect of green accounting implementation on corporate sustainability, and examine the mediating effect of environmental performance on the relationship between green accounting implementation and corporate sustainability. This study used a sample of a total of 55 companies in the consumer goods sector (consumer non-cyclicals) and PROPER winners listed on the IDX (Indonesia Stock Exchange) for the years 2018-2021. The sampling method used is the purposive sampling method. The research data uses 30 companies, with a total of 120 research data. The data analysis method used is descriptive statistics, sobel test analysis, and multiple linear regression analysis. The results of this study indicate that there is a significant positive influence between green accounting on corporate sustainability. The results of research related to intervening variables in this study indicate that environmental performance cannot mediated the relationship between the application of green accounting to corporate sustainability.

Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility


 
 
 
 
 
 
 This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector.
 Highlight:
 
 
 The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector.
 
 
 Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices.
 
 
 The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry.
 
 
 Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction
 
 
 
 
 
 

THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA

In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
 
 

PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance. 
 

Implementation of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity

The application of the Green Accounting method is a discourse that is influenced and influences the environment. Accounting itself grows and develops along with the development of society. Environmental problems are not only a problem for regulators and the government as executors but also for economic actors to create an environmentally friendly mindset and attitude. One example is that many business owners still have a place of business but do not think about the impact of the generated business waste. This study aims to find out, analyze and provide conclusions about whether the waste of Batik Houses in the Kembangan area of ​​West Jakarta has a waste disposal mechanism. The costs incurred in waste treatment, find out the efforts of Batik Houses in dealing with environmental pollution and analyze the effectiveness and efficiency of Batik Houses in treating their waste if reviewed from an accounting perspective. Based on the results of the research, the waste of Batik Houses in the Kembangan area of ​​West Jakarta is still not efficient in managing the waste it produces because the managed waste treatment still has a negative impact on the surrounding community in terms of accounting for the efforts made by Batik Houses are still not effective in handling the results from the pollution of the waste they produce, this is proven by the absence of a clear financing analysis regarding the management of batik house waste so that it is not yet feasible in waste treatment.

Green Accounting Implementation on the Improvement of Company Financial Performance

Companies can minimize environmental problems by implementing green accounting. In addition, green accounting can also encourage company cost efficiency. This study aims to evaluate the implementation of Green Accounting on company financial performance. Manufacturing companies as a sector were chosen in this study because they are closely related to environmental issues. The sample was selected purposively from manufacturing companies and listed on the Indonesia Stock Exchange for the 2018-2020 period. The results of the study show that environmental performance has a positive influence on return on assets, environmental activity and environmental disclosure, which are indicators in green accounting that show an influence on a company's financial performance.

Implementation of Green Accounting to Concern For The Working Environment of Garment Micro, Small and Medium Enterprises in Gerbang Kertasusila

The purpose of this study was to determine the level of understanding and concern of Micro, Small and Medium Enterprises in the gate Garment ethical paper relating to the application of green accounting in its business. Green Accounting is the development of accounting information, which has its own role through voluntary reporting in the company's financial statements related to environmental costs. Observation,interview and documentation techniques were used to collect research data. Data analysis in this qualitative descriptive research using Miles and Huberman data analysis model in (Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D., 2017) specifically reduces data, presents data, then makes conclusions. The results of this study indicate that two out of three Micro, small and medium Garment business actors in Gerbang Kertasusila understand and understand about good care in maintaining the work environment as a form of green accounting. Although for details about the expenditure of business costs garment and the environment they have not telesuri in detail but they realize that the environmental cost is a responsibility that is loaded on the financial statements of their businesses that do not include details, but they recognize that the environmental cost is the responsibility of reporting on their business finance research.

Reporting and Implementation Of Green Accounting By The Indian Companies

Reporting and Implementation Of Green Accounting By The Indian Companies

The The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange

This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.

TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW

Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.

Determinants of sustainable development: The role of CSR disclosure

This study intends to assess the impact of adopting green accounting and environmental performance on sustainable development, with CSR disclosure acting as a moderator. The population of the study consists of the palm oil companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2019–2021 period. Purposive sampling was utilized as a sampling method to select 45 businesses. Partial least squares analysis was performed to examine the data. The results showed that the implementation of green accounting (β = 0.231; p < 0.05) and environmental performance (β = 0.285; p < 0.05) affect the sustainable development of palm oil companies. Then, CSR disclosure strengthens the effect between the implementation of green accounting (β = 0.293; p < 0.05) and environmental performance (β = 0.150; p < 0.05) on the sustainable development of palm oil companies. This study helps companies that properly implement corporate social responsibility or care about environmental safety become the best investment opportunities. It also serves as the material for investors and potential investors to help them make the best decisions about companies that employ green accounting in corporate reporting.

Implementasi Green Accounting di RSUD Bendan Kota Pekalongan

Green accounting provides an overview of protecting the environment by combining environmental benefits with environmental costs such as waste management. The purpose of this study is to find out how the implementation of green accounting in Bendan Hospital and how the accounting treatment starts from identifying, recognizing, measuring, presenting, and disclosing the costs of waste management applied at Bendan Hospital. The method used in this research is a qualitative approach. The object of research is Bendan Hospital, Pekalongan City. The results of this study indicate (1) Bendan Hospital has identified the costs incurred for waste management but have not been identified specifically. (2) Recognition of each cost incurred for waste management using the accrual basic method. (3) Measurement of waste management costs in monetary units, namely rupiah multiplied by waste per kilogram. (4) Bendan Hospital presents these costs in the budget realization report and operational report. (5) Bendan Hospital has not reported environmental costs related to waste management specifically.

Green Accounting and Firm Value

Objective - The environment is one of the more interesting issues to discuss, especially if it relates to companies' accounting issues. This study was conducted to determine the effect of green accounting implementation on firm value. Methodology/Technique – Firm value is measured using Tobins-Q, and green accounting is measured by ratings based on PROPER. Multiple regression analysis was used, and 35 manufacturing companies were sampled in this study. Findings - The results of this study show that green accounting can increase firm value. Companies that apply green accounting have a higher firm value because information about environmental costs is additional information for stakeholders when making decisions. If the company does not incur environmental costs, it is considered bad for investment. Novelty - Green accounting is still new, so this study was conducted to provide an overview of green accounting and firm value. Companies implementing green accounting will increase their firm value and help preserve the environment. It is hoped that Indonesian accounting organizations will develop standards regarding green accounting. Type of Paper: Empirical. JEL Classification: F64, L50, M14, Q52, Q56 Keywords: Green Accounting; Firm Value; Green Investment; PROPER; Indonesia Reference to this paper should be referred to as follows: Alexander, N. (2023). Green Accounting and Firm Value, Acc. Fin. Review, 7(4), 12 – 18. https://doi.org/10.35609/afr.2023.7.4(2)

Effects of Implementation of Green Accounting and Good Corporate Governance on Firm Value, Moderated by Corporate Social Responsibility (A Study on the Mining Companies Listed on IDX in the Period 2017-2021)

The objective of the research is to examine the effects of Green Accounting (GA) and Good Corporate Governance (GCG) on firm value, moderated by Corporate Social Responsibility (CSR) in the mining companies listed on IDX (Indonesia Stock Exchange) in the period 2017-2021. The research employs quantitative method. The population comprises 47 companies listed on IDX, mining sector. The research takes 19 x 5 = 95 sample by using probability sampling technique. The data are analyzed by using E-views software program. The result of the research shows that, partially, GA has significant effect on firm value, GCG has significant effects on firm value, and GA and GCG simultaneously have some effects on firm value. CSR is able to moderate partially the effects of X1 (GA) on firm value, CSR is able to moderate partially the effects of X2 (GCG) on firm value, and CSR is able to moderate simultaneously the effects of X1 (GA) and X2 (GCG) on firm value. Keywords: Green Accounting, Good Corporate Governance, Corporate Social Responsibility, firm value

The effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia

This study aims to examine the effect of implementing green accounting on the environmental performance of cement, energy, and mining companies in Indonesia. This study is a quantitative study. The data used are secondary data obtained from sustainability reports of cement, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2020. The data analysis method used in this study is partial least squares using the WarpPLS 7.0 program. The results show that the implementation of green accounting in the form of renewable energy has a negative effect on environmental performance. The implementation of green accounting in the form of recycled waste has a significant positive effect on environmental performance. Meanwhile, the implementation of green accounting in the form of environmental costs has no effect on environmental performance.