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ANALISIS GREEN ACCOUNTING SEBAGAI CLEANER PRODUCTION DALAM MENINGKATKAN KINERJA KEUANGAN

WIDIANTO, ADITYA ANDI (2017) ANALISIS GREEN ACCOUNTING SEBAGAI CLEANER PRODUCTION DALAM MENINGKATKAN KINERJA KEUANGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The establishment of an Eco-Friendly industry reuires high cost. Industries lately still ignorant about their surrounding environment, which causes contamination that worries people. The regulation about wastes are arranged in Peraturan Pemerintah Republik Indonesia Numbe. 101 years 2014. The old accounting dicipline act only as information provider to the stakeholders or the persons who take direct contributions to the company, lately the accounting dicipline expands to reveal the environmental cost in their accounting report. The system is knows as the Green Accouniting. The purpose of this research is to gain empiric proof whether a company applies the Green Accounting ?, To gain empiric proof about how the role of Green Accounting is connected to improve the company’s economic performance ?. The method use in this research is qualitative research. The data used in this research are primary and secondary data. The object of this research is the Krembung sugar factory, where the factory located in krembung village, krembung district, Sidoarjo area with data analysis technique used is Spradely model (Ethnography). The result of this research is that the Krembung sugar factory has the fee related to the environment which as know as “Estimated Nuber 515.304”. and the company already cared about the environment and surronfing people by managing the wastes to decrease the negative impact to the lowest rate. Key words : green accounting, environmental costs, financial performance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 19 Oct 2017 08:53
Last Modified: 19 Oct 2017 08:53
URI: http://eprints.perbanas.ac.id/id/eprint/2804

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