Implementasi Green Accounting pada Daerah Rawan Bencana (Studi Fenomenologis pada Pemerintah Daerah Kabupaten Banjarnegara)

Ita Nuryana, Wulan Suci Racmadani, Kuat Waluyo Jati

Abstract


The purpose of this research is to know whether Local Government of Banjarnegara Regency: 1) Able to implement green accounting at public institution in Banjarnegara District Government. 2) To increase knowledge in the realm of financial accounting and management on green accounting. Type of research used in this research is qualitative research with descriptive method. Qualitative research procedure with phenomenological approach, after horizonaliting and statement of each participant has been collected into the unit of meaning and written a picture of how the experience occurred, then the results are developed through the overall description of the existing phenomenon so as to find the essence of the phenomenon. The results obtained that the understanding of green accounting implementation in Banjarnegara area is good. This is evident from the results of in-depth interview and observation of the participants already know the procedures regarding the management of disaster emergency response, financial statements on green accounting produced by Local Government Banjarnegara already integrated well and audited by BPKP and appointment of public accounting firm.

Keywords


Green accounting, Environment, Disaster Prone Areas

Full Text:

PDF

References


Almilia, Luciana Spica dan Wijayanto, Dwi.2007. Pengaruh Environmental Performance Dan Environmental Disclosure Terhadap Economic Performance. Proceedings The 1st Accounting Conference. Depok, 7 – 9 November 2007.

Bebbington, J. (1997). “Engagement, education, and sustainability”. Accounting, Auditing & Accounta-bility Journal. Volume 10. No 3., pp.365-381.

Bell, F dan Lehman, G. 1999. Recent Trends in Environment Accounting: How Green Are Your Account. Accounting Forum.

Bungin Burhan. (2008), ”Analisis Data Penelitian Kualitatif,Pemahaman filosofis dan Metodologis ke Arah Penguasaan Model Aplikasi,” Pt Raja Grafindo Persada, Jakarta.

Burnett, R.D. and Hansen, D.R. 2008. “Ecoefficiency: Defining a role for environmental cost management”. Accounting, Organizations and Society 33: 551-581.

Cohen, N., dan P. Robbins. 2011. Green Business: An A-to-Z Gui de. Thousand Oaks. California: SAGE Publications Inc.

Cormier, D. and Magnan, M. 1999. “Corporate environmental disclosure strategies: determinants, costs and benefits”. Journal of Accounting, Auditing and Finance: 429-51.

Dewi, Santi Rahma, 2016. Pemahaman Dan Kepedulian Penerapan Green Accounting : Studi Kasus UKM Tahu Di Sidoarjo.

Harahap, S.S. (2002). Teori Akuntansi. Edisi revisi. Jakarta: Raja Grafindo Persada.

Henri, Jean-François and Journeault, Marc. 2010. “Eco-control: The influence of management control systems on environmental and economic performance”. Accounting, Organi-zations and Society 35: 63–80.

Ja'far S., dan Dista Amalia, 2006. Pengaruh dorongan manajemen lingkungan, manajemen lingkungan proaktif fan kinerja lingkungan terhadap public environmental reporting. Simposium Nasional Akuntansi IX. Padang : UNAND.

Li, Y. and McConomy, B. 1999. “An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation”. Journal of Accounting, Auditing and Finance 14: 279-313.

Lindrianasari. 2007. Hubungan antara Kinerja Lingkungan dan Kualitas Pengungkapan Lingkungan dengan Kinerja Ekonomi Perusahaan di Indonesia. JAAI. Vol 11.No2.

McHugh, J. 2008. Accountants have key role in sustainability. Public Finance; Dec 14, Academic Research Library.

Mehenna, Y. and Vernon P. D., (2004). “Environmental Accounting : An Essential Component Of Business Strategy”. Business Strategy and the Environment. Bus. Strat. Env. 13, 65–77.

Milne, M.J. and Ralph, W. A. (1999).“Exploring the reliability of social and environmental disclosures content analysis”. Accounting, Auditing & Accountability Journal. Bradford:1999. Vol. 12, Iss. 2; pg. 237.

Ministary of the Environtment Japan, Environmental Accounting Gudelines, 2005.

Moleong, Lexy J., 2005, Metode Penelitian Kualitatif, Bandung, Edisi Revisi, Penerbit PT Remaja Rosdakarya.

Northcut, D. 1995. Environmental accounting policies in firms subject to Superfund cleanup costs. Working Paper, University of Chicago.

Pasal 4 UUPLH No. 23 Tahun 1997.

Pasal 74 UU Nomor 40 Tahun 2007.

Perez, E.A., Ruiz, C.C., and Fenech, F.C. 2007. “Environmental management systems as an embedding mechanism: a research note”. Accounting, Auditing & Accountability Journal 20 (3): 403-422.

Pernyataan Standar Akuntansi Keuangan (PSAK). No. 1.

Pernyataan Standar Akuntansi Keuangan (PSAK). No. 1 Revisi 2009.

Pernyataan Standar Akuntansi Keuangan (PSAK). No. 32.

Pernyataan Standar Akuntansi Keuangan (PSAK). No. 33.

Pernyataan Standar Akuntansi Keuangan (PSAK). No. 57.

PP No. 47 Tahun 2012.

Pramanik, at.al ; (2007). Emironmental Accounting and Reporting, New Delhi, Deep Publication P.V.T ltd. Rocky Harris.

Raar, J. 2002 . Environmental initiatives: Towards triple-bottom line reporting. Corporate Communications. Bradford: Vol.7, Iss. 3; pg. 169, 15 pgs.

Undang-Undang No. 25 tahun 2007 tentang Penanaman Modal.

Wiedmann, T. and Manfred, L. (2006). “Third Annual International Sustainable Development Conference Sustainability-Creating the Culture”. 15-16 November 2006, Perth, Scotland.

http://adi04wahyudi.wordpress.com/pendidikan/akuntansi-biaya-lingkungan/. Diakses pada tanggal 1 April 2017.

http://mychocochips.blogspot.co.id/2014/02/mengenal-green-accounting-lebih-dekat. html. Diakses pada tanggal 1 April 2017


Article Metrics

Abstract has been read : 84 times
PDF file viewed/downloaded: 0 times


DOI: http://doi.org/10.25273/equilibrium.v6i1.2182

Refbacks

  • There are currently no refbacks.


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

EQUILIBRIUM Jurnal Ilmiah Ekonomi dan Pembelajarannya Indexing by:

 
EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya P-ISSN: 2303-1565, E-ISSN: 2502-1575

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International
View EQUILIBRIUM Stats