PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL
DOI:
https://doi.org/10.34128/jra.v7i2.406Keywords:
Environmental Accounting, Environmental Costs, Waste ManagementAbstract
The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.
References
Ardiana, M., & Evrina, D. (2021). Perlakuan Akuntansi Biaya Lingkungan. Sainsteknopak, 5, 1–6.
Arimurti, T., Imroatul Fatihah, D., & Nur Endayani, A. (2023). Sistem Informasi Akuntansi Penjualan Berbasis Fintech Sebagai Preferensi UMKM (Studi Fenomenologi pada UMKM Pengguna Layanan E-Wallet OVO di Kabupaten Karawang). Jurnal Mutiara Akuntansi, 8(1), 1–8. https://doi.org/10.51544/jma.v8i1.3847
Astriani, D., Puspitasari, M., & Arimurti, T. (2022). Kesiapan Umkm Dalam Menyusun Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah (Sak …. Prosiding …, 1357–1367. https://journal.ubpkarawang.ac.id/index.php/ProsidingKNPP/article/view/2581%0Ahttps://journal.ubpkarawang.ac.id/index.php/ProsidingKNPP/article/download/2581/1693
Bayana, M., & Praditha, R. (2023). Green Accounting pada UMKM Tahu Takalar (sebuah tinjauan fenomenologi). Tangible Journal, 8(1), 1–9. https://doi.org/10.53654/tangible.v8i1.292
Herlindawati, D., Kantun, S., & Widayani, A. (2022). Volume . 19 Issue 1 ( 2022 ) Pages 22-32 AKUNTABEL : Jurnal Akuntansi dan Keuangan ISSN : 0216-7743 ( Print ) 2528-1135 ( Online ) Pemahaman dan kepedulian dalam implementasi green accounting oleh UMKM produsen kain batik Understanding and concern in the . 1(1), 22–32. https://doi.org/10.29264/jakt.v19i1.10792
Jabar, B. (2023). Peta Potensi Kendaraan Bermotor Cabang Kabupaten Karawang-Juni 2023. Bapenda.Jabarprov.Go.Id. https://bapenda.jabarprov.go.id/peta-potensi-kendaraan-bermotor-cabang-kabupaten-karawang/
Maulita, & Adham, M. (2020). Tingkat kepedulian dan pengetahuan umkm dalam mengimplementasikan Green Accounting di Kota Samarinda. Seminar Nasional Terapan Riset Inovatif (SENTRINOV) Ke-6, 6(2), 181–188.
Pentiana, D. (2019). Pemahaman dan Kepedulian Penerapan Green Accounting: Studi Kasus UKM Tahu Tempe di Kota Bandar Lampung. 13(1).
Pujihati Dwi, F., Sihabudin, & Fauji, R. (2024). THE EFFECT OF PRODUCTION COSTS AND SALES VOLUME ON NET LABA BERSIH PADA UMKM SEMPRONG AMOUNDY KARAWANG PENDAHULUAN Perekonomian indonesia telah mengalami krisis ekonomi . Ada banyak perdagangan dan jasa kegiatan dihentikan . Namun , pada usaha kecil Menen. 7, 4019–4029.
Puspitasari, D., & Rokhimah, Z. P. (2019). PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN GREEN ACCOUNTING PADA UKM TEMPE DI KELURAHAN KROBOKAN , KECAMATAN SEMARANG BARAT The 8 th University Research Colloquium 2018 Univers. The 8 Th University Research Colloquium 2018 Universitas Muhammadiyah Purwokerto, 30–42.
Sukirman, A. S., & Suciati. (2019). Penerapan Akuntansi Lingkungan Terhadap Pengelolaan Limbah Bahan Berbahaya Beracun ( B3 ). Riset Terapan Akuntansi, 2(3), 89–105.
Wadiana, S., Afsari, A., & Iqbal, M. (2023). Pengolahan Limbah Cair Pencucian Kendaraan Dengan Menggunakan Metode Kombinasi Adsorpsi Dan Filtrasi. Jurnal Teknologi Lingkungan Lahan Basah, 11(2), 493. https://doi.org/10.26418/jtllb.v11i2.66193
Yanthi, N. M. M. D., & Dewi, N. W. Y. (2023). Penerapan Akuntansi Biaya Lingkungan Pada Pt. Jaya Baru Lestari. VJRA: Jurnal Riset Akuntansi, 12(1), 48–58.
Yuliana, Y. K., & Sulistyawati, A. I. (2021). GREEN ACCOUNTING : PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN (Studi Kasus Pada Pabrik Kecap Lele di Kabupaten Pati). Jurnal Ilmiah Bidang Ilmu Ekonomi, 19, 45–59.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Nida Fiya Umaini, Sihabudin Sihabudin, Trias Arimurti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
