Indonesian Journal of Law and Economics Review
Vol 19 No 3 (2024): August
Environmental Law

Revolutionizing Environmental Accountability through Corporate Practices
Merevolusi Akuntabilitas Lingkungan melalui Praktik Perusahaan


View Article
  • Amelia Puspanegara,
  • Heri Widodo*
Amelia Puspanegara
Universitas Muhammadiyah Sidoarjo, Indonesia
Heri Widodo
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i3.1144
Published June 24, 2024
Keywords
  • Environmental accounting,
  • CSR,
  • industrial waste pollution,
  • sustainability,
  • qualitative research
How to Cite
Puspanegara, A., & Widodo, H. (2024). Revolutionizing Environmental Accountability through Corporate Practices. Indonesian Journal of Law and Economics Review, 19(3), 10.21070/ijler.v19i3.1144. https://doi.org/10.21070/ijler.v19i3.1144

Copyright (c) 2024 Amelia Puspanegara, Heri Widodo

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Crossref
Scopus
Google Scholar
Europe PMC

Abstract

This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively.

Highlights:

 

  1. Tracks resource use, assesses impacts.
  2. Enhances community welfare, environmental development.
  3. Insights from observations, interviews aid understanding.

 

Keywords: Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research

View Article

Downloads

Download data is not yet available.

References

  1. R. L. Burrit and S. Welch, "Environmental accounting: Practice and eco‐management in the UK," J. Cost Manag., vol. 11, no. 3, pp. 178-197, 1997.
  2. C. Deegan and M. Rankin, "Australian companies report environmental news objectively," Account. Bus., vol. 9, no. 2, pp. 105-118, 1996.
  3. A. Darwin, "Akuntabilitas, kebutuhan, pelaporan dan pengungkapan CSR bagi perusahaan di Indonesia," Econ. Bus. Account., pp. 83-95, 2006.
  4. Z. Ghozali and A. Chariri, "Teori Akuntansi," Semarang: Badan Penerbit UNDIP, 2007.
  5. A. Ikhsan, "Akuntansi Manajemen Lingkungan," Yogyakarta: Graha Ilmu, 2009.
  6. H. Usman and P. S. Akbar, "Metodologi Penelitian Sosial," Jakarta: Bumi Aksara, 2009.
  7. S. Fitriyani and S. M. Mutmainah, "Keterkaitan kinerja lingkungan, pengungkapan corporate social responsibility (CSR) dan kinerja finansial," Skripsi, Univ. Diponegoro, Semarang, 2011.
  8. Y. Fasua, "Environmental accounting: Concept and principles," Account. Bus., vol. 19, no. 2, 2011.
  9. V. Carolina et al., "Akuntansi Lingkungan Solusi Untuk Problematika Penerapan Corporate Social Responsibility di Indonesia," in Prosiding Seminar Nasional “Problematika Hukum dalam Implementasi Bisnis dan Investasi (Perspektif Multidisipliner),” 2012.
  10. D. Agustia, "Pelaporan biaya lingkungan sebagai alat bantu bagi pengambilan keputusan yang berkaitan dengan pengelolaan lingkungan," Akuntansi, vol. 1, no. 2, pp. 80-100, 2013.
  11. S. Arikunto, "Prosedur penelitian: Suatu pendekatan praktek," Jakarta: Rineka Cipta, 2013.
  12. R. Arisandi et al., "Green rush in accounting field of Indonesia," Account. Bus., 2013.
  13. A. Idris, "Akuntansi Lingkungan Sebagai Instrumen Pengungkapan Tanggung Jawab Perusahaan Terhadap Lingkungan di Era Green Market," Ekonomi Akuntansi, vol. 2, no. 2, 2014.
  14. A. Alexopoulos et al., "Environmental performance and technical efficiency, is there a link? The case of Greek listed firms," Int. J. Product. Perform. Manag., vol. 61, no. 1, 2014.
  15. L. S. Almilia and Y. Wijayanto, "Pengaruh environmental performance dan environmental disclosure terhadap economic performance," in Proc. Akuntansi, 2015.
  16. S. R. Dewi, "Pemahaman dan kepedulian penerapan green accounting: Studi kasus UKM Tahu di Sidoarjo," in Proc. Semin. Nas. Ekonomi dan Bisnis, 2016.

Most read articles by the same author(s)