Penerapan Akuntansi Lingkungan Untuk Mengoptimalkan Tanggung Jawab Sosial Bagi Para Pelaku Industri

Saputra, Agung Joni; Siregar, Mia Juliana

doi:10.30871/jaemb.v7i2.1563

Cited by 8 publications

(13 citation statements)

References 1 publication

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“…This research studies tourist destinations in Bitung City, especially Batu Angus Beach (BBA) Bitung City. Several studies from Saputra and Siregar [6,19] examined the application of environmental accounting in optimizing corporate social and environmental responsibility for industry players in increasing tourism development in an area. Those studies found that companies can play a role in improving the tourism industry in their regions by providing CSR assistance for natural tourist destinations in the context of tourism development and also improving the environmental quality of tourist destinations assisted by the company or industry.…”

Section: Discussionmentioning

confidence: 99%

“…Research from Saputra and Siregar [6] found that green accounting can bridge the application of environmental accounting with CSR optimization for industry players to improve the quality of the tourism industry in an area. Estimates of the financial needs needed by tourist destinations to develop can use the travel cost method calculation [7] to obtain CSR funds needed for developing tourist destinations and improving the environmental quality of a particular tourist attraction.…”

Section: Introductionmentioning

confidence: 99%

“…Companies need to have a report on the environment in the company's financial statements that are issued annually. This company's financial statements can be made according to the goals and creativity of each company [6], one of which is to improve the quality of the environment in a maritime tourism object in a specific area.…”

Section: Introductionmentioning

confidence: 99%

“…Several researchers have examined the implementation of environmental accounting concerning optimizing CSR for companies. Research using travel cost method analysis [6,19] on the maritime tourism industry in Batam City has succeeded in revealing important information for company management and the industrial world in implementing corporate CSR. This previous research is to facilitate green accounting-based recording for companies in Indonesia.…”

Section: Introductionmentioning

confidence: 99%

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The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

Tirayoh¹,

Karamoy²,

Datu³

et al. 2022

Advances in Economics, Business and Management Research

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Green accounting and corporate social responsibility (CSR) play an essential role in improving the quality of human life and nature. The quality of maritime tourism faces various issues; thus, there is a need for synergy in the business world by implementing green accounting and CSR so that maritime-based tourism management can be improved and directly impact the quality of tourism. The research aims to explore the application of environmental accounting to optimize social and environmental responsibility toward improving the quality of maritime tourism. This research was conducted with the local tourists in Bitung City, North Sulawesi, Indonesia. The research method used a descriptive qualitative investigation of green accounting, CSR, and marine tourism quality. Data analysis using the travel cost method. The research findings reveal that applying environmental accounting by looking at CSR implementation emphasizes the development of ecotourism and marine tourism-based tourism. The implications of this research can be a guideline for private companies in Indonesia to implement environmental accounting in the form of CSR to improve the quality of maritime tourism in the areas where the company operates.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

Tirayoh¹,

Karamoy²,

Datu³

et al. 2022

Advances in Economics, Business and Management Research

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“…Berdasarkan jenis penggunaannya akuntansi lingkungan dibedakan menjadi akuntansi keuangan lingkungan (environmental financial accounting) dan akuntansi manajemen lingkungan (environmental management accounting) (Purwanthari, 2017) Biaya lingkungan pada dasarnya terkait dengan biaya produk, proses, sistem atau fasilitas penting lainnya untuk menjadi dasar dalam pengambilan keputusan manajemen untuk kedepannya. Manfaat yang diperoleh pelaku industri ketika melakukan konservasi lingkungan berasal dari pencegahan untuk meminimalisir kerusakan lingkungan, pengurangan dari perusakan lingkungan, dan atau penggagalan dampak lingkungan, memperbaiki dampak yang dihasilkan, serta melakukan perbaikan pasca bencana dan kegiatan lain yang diukur dalam unit fisik (Saputra et al, 2019).…”

Section: Akuntansi Lingkunganunclassified

Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar )

Tenriwaru

Alfisyhar

2023

Akuntansi

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Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.

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Pengaruh Green Accounting Dan Dividend Payout Ratio Terhadap Firm Size Melalui CSR Sebagai Variabel Intervening

Dewi

2020

BISMA

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The purpose of this study was to analyze the effect of green accounting on firm size and corporate social responsibility, the effect of dividend payout ratio on firm size and corporate social responsibility, and the role of corporate social responsibility in mediating the effect of green accounting and dividend payout ratio on firm size. The sample used in this study was the branch offices of Bank Muamalat in East Java that selected using a purposive sampling technique. The data analysis method used was path analysis. The results of this study showed that green accounting has a significant positive effect on firm size. However, it had a negative significant effect on corporate social responsibility. The dividend payout ratio had a significant positive effect on firm size and corporate social responsibility. Corporate social responsibility mediated the effect of green accounting and dividend payout ratio on firm size. These results indicated that as more companies performing green accounting (environmental performance) will encourage more positive responses from investors and the community due to the increase of the dividends (as the impact of increased sales). These conditions will also increase the company size due to the increased positive image as the result of implementing environmental performance. Keywords: corporate social responsibility, dividend payout ratio, firm size, green accounting

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Penerapan Akuntansi Lingkungan Untuk Mengoptimalkan Tanggung Jawab Sosial Bagi Para Pelaku Industri

Cited by 8 publications

References 1 publication

The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

The Role of Green Accounting and Corporate Social Responsibilities to Improve Maritime Tourism Quality in North Sulawesi

Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar )

Pengaruh Green Accounting Dan Dividend Payout Ratio Terhadap Firm Size Melalui CSR Sebagai Variabel Intervening

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