Peningkatan Earning Before Interest and Tax (EBIT) melalui Penerapan Green Accounting
Abstract views: 236
DOI:
https://doi.org/10.36456/majeko.vol27.no2.a6575
Keywords:
EBIT, Green AccountingAbstract
This study aims to analyze the increase in eco efficiency with the application of green accounting. Data collection techniques using literature study, observation, interviews and documentation. Checking the validity of the data through extension of participation, persistence of observation, and triangulation of data. The results showed that Lumintu farm’s had implemented green accounting through the stages of identifying costs for handling the impact of negative externalities on production, the recognition stage, the measurement stage, the presentation stage through the income statement and the stage of disclosing the costs or costs incurred by the company for environmental management. The good environmental performance of the entity also has an impact on the positive response of consumers so that it can increase profits or EBIT..
Downloads
References
Afni, Z., Meuthia, R. F., & Rahmayani, R. (2019). Telaah Kualitatif Model Penerapan, Pelaporan dan Pemeriksaan Green Accounting Pada Perusahaan. Jurnal ASET (Akuntansi Riset), 11(2), 340–349.
Azizah, N., Dzulkirom, M., Goretti, A. R. M., & Endang, W. (2013). ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI BENTUK ECO-EFFICIENCY DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN (Studi Pada PT. Perkebunan Nusantara X Unit Usaha Pabrik Gula Ngadiredjo Kabupaten Kediri. Jurnal Administrasi Bisnis (JAB) |, 6(2), 1–10.
Dewi, S. R. (2015). PEMAHAMAN DAN KEPEDULIAN PENERAPAN GREEN ACCOUNTING : STUDI KASUS UKM TAHU DI SIDOARJO UNDERSTANDING AND APPLICATION OF GREEN ACCOUNTING AWARENESS : A TOFU SME CASE STUDY IN SIDOARJO Abstrak Pendahuluan. 497–511.
Farida, K. (2013). Pengelolaan biaya lingkungan dalam upaya penghematan biaya pada peternakan ayam “ABC” di Sukorejo. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 2(1), 1–18.
Jaelani, D. (2021). Implementasi Corporate Social Responsibilty (Csr) Sebagai Model Manajemen Perusahaan Dalam Mencapai Keunggulan Kompetitif. AKSELERASI: Jurnal Ilmiah Nasional, 3(3), 62–71. https://doi.org/10.54783/jin.v3i3.485
Lako, A. (2019). Rerangka Konseptual Akuntansi Hijau. Akuntan Indonesia, May, 62–71. https://www.researchgate.net/publication/332960950
Mulyani, N. S. (2013). Analisis Penerapan Akuntansi Biaya Lingkungan Pada Pabrik Gondorukem dan Terpentin (PGT) Garahan - Jember. Skripsi, 57(4), 1–55. https://repository.unej.ac.id/bitstream/handle/123456789/2139/Nita Sri Mulyani - 090810301131.pdf?sequence=1&isAllowed=y
Muzdalifah, N. (2020). PENINGKATAN EKO-EFISIENSI USAHA DENGAN PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING ( EMA ) EMA yakni Physic Environmental Management Accounting ( PEMA ) merupakan jumlah penggunaan energi input dan output pada suatu perusahaan dalam bentuk physic dan Mo. Jurnal Ekonomi Pembangunan, 6(2), 102–111.
Sunarmin, S. (2020). Green Technology Accounting as an Innovation to Reduce Environmental Pollution. Neraca : Jurnal Akuntansi Terapan, 1(2), 135–141. https://doi.org/10.31334/neraca.v1i2.862
