Green Accounting Based on University Social Responsibility at Politeknik Negeri Bali

Abstract

University Social Responsibility is a concept of social responsibility of a university to its environment. The disclosure of social information related to the application of USR in the university has not yet been compulsory according to financial accounting standards in Indonesia, but as an institution that is closely related to the environment, the disclosure of accounting related to environmental conservation which is known as green accounting needs to be done by an university. This study aims to determine the application of green accounting based on university social responsibility (USR) as a form of environmental concern at Politeknik Negeri Bali. The type of this research is qualitative research using a phenomenological approach. Data sources are primary data with data collection methods such as interviews and observations and other secondary data support and methods of data analysis by building research conclusions by abstracting empirical data collected from the field. The results of this study indicate that the level of environmental awareness and environmental involvement at the Politeknik Negeri Bali is quite good but has not been supported by the existence of environmental reporting and environmental audit in Politeknik Negeri Bali.

Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy

“…However, there have been campus efforts to improve their performance towards green campus pioneers, as in the research of Pramitari et al (2019), explained that the Bali State Polytechnic had awareness and involvement in the environment. Although there is no formal regulation regarding the environment, the activities carried out at the university show concern for the environment, while environmental reports and audits have not been implemented because costs related to the environment are classified as maintenance costs in the general financial statements.…”

“…USR-based green accounting has 4 important items regarding environmental awareness, namely environmental awareness (Environmental Awareness), environmental involvement (Environmental Involvement), environmental reports (Environmental Reporting), and environmental auditing (Environmental Auditing) (Pramitari et al, 2019). The four categories can be used as a benchmark, whether the application of Green accounting that has been carried out by the University can be said to have been fully implemented or not.…”

Student-Centered Innovation Project as University Social Responsibility (USR)

“…In Indonesia, usr studies mainly discuss universities' green policies. Several studies focus on the green campus (Abdullah et al, 2021a) and green accounting (Asmawanti et al, 2021;Denovis and Rahmawati, 2019;Dewi and Maryanti, 2018;Hati, 2018;Pramitari et al, 2019;Prasetyo et al, 2020;Putri et al, 2021;Rahman et al, 2019;Sartika and Iznillah, 2022;Suhartini et al, 2022;Tunti et al, 2019). Several other studies discuss usr programs to support sustainable development (Cahya et al, 2019), the university's reputation and image (Aliami et al, 2015;Astiti, 2014;Suhardiyah and Subakir, 2018) and the role of libraries in usr (Komariah et al, 2019).…”