PEMAHAMAN DAN KEPEDULIAN GREEN ACCOUNTING PARA PELAKU UMKM INDUSTRI BATIK DI KECAMATAN ROGOJAMPI BANYUWANGI
DOI:
https://doi.org/10.29407/nwcc3561Keywords:
Green Accounting, Environmental Costs, Batik industry, UMKM, MSMEsAbstract
This research aims to analyze the understanding and awareness of Green Accounting among MSMEs in the batik industry in Rogojampi District, Banyuwangi Regency. This research is a qualitative descriptive research. Data collection methods in this research were interviews, documents and observations. The data analysis method is carried out by reducing data, presenting data, and conclusions. The research results show that two of the three batik industries in Rogojampi District, Banyuwangi, have an understanding and concern for implementing Green Accounting. This is proven by environmental concern, awareness of environmental costs, knowledge of business costs, knowledge of environmental costs, apart from that it is proven by recording the costs of environmental activities. However, there is one industry that has not implemented Green Accounting as indicated by the absence of a waste processing site so that waste can cause public unrest. This happens because of the lack of knowledge of industry owners.
References
Dana, D. W., Fitria, H. A., Fadhilah, K. N., Muslihah, S., Pramita, S., Setiawan, V., Nusaibah, Z., Studi, P., Syariah, A., Islam, U., Raden, N., & Korespondensi, I. L. (2023). Dampak Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kualitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Neraca Manajemen, Ekonomi, 2(6). http://ppid.menlhk.go.id/siaran_pers/browse/2337
Elkington, J. (1999). Cannibal with Fork: The Triple Bottom Line of 21st Century Business. New Society Publishers.
Herlina, N. (2017). PERMASALAHAN LINGKUNGAN HIDUP DAN PENEGAKAN HUKUM LINGKUNGAN DI INDONESIA. Jurnal Ilmiah Galuh Justisi, 3(2), 1–16.
Herlindawati, D., Kantun, S., Widayani, A., & Tiara, T. (2022). Pemahaman dan kepedulian dalam implementasi green accounting oleh UMKM produsen kain batik. AKUNTABEL : Jurnal Akuntansi Dan Keuangan, 19(1), 22–32. https://doi.org/10.30872/jakt.v19i1.10792
Ikhsan, A. (2008). Akuntansi Lingkungan & Pengungkapannya (Ed 1). Graha Ilmu.
Jannah, I. N., & Muhimmatin, I. (2019). Pengelolaan Limbah Cair Industri Batik menggunakan Mikroorganisme di Kecamatan Cluring Kabupaten Banyuwangi. Warta Pengabdian, 13(3). https://doi.org/10.19184/wrtp.v13i3.12262
Kirana, S., & Nasyiwa, N. (2024). Implementasi Akuntansi Lingkungan Terhadap Kinerja Perusahaan. Jurnal Riset Akuntansi, 2, 236–249.
Lako, A. (2015). Green Economy : Menghijaukan Ekonomi, Bisnis & Akuntansi. Erlangga.
Lako, A. (2018). Akuntansi hijau : isu, teori, dan aplikasi. Salemba Empat.
Marpaung, O. (2023). Penerapan Dan Peran Green Accounting Pada Sektor Industri Dan Bisnis Di Indonesia. Jurnal Kewirausahaan Bukit Pengharapan, 3(1), 52–66. https://doi.org/10.61696/juwira.v3i1.101
Miles, M. B., Huberman, A. M., Rohendi, T., & Mulyarto. (1992). Analisis Data Kualitatif : Buku sumber tentang metoden metode baru /penerjemah, Tjetjep Rohendi ; pendamping, Mulyarto. Universitas Indonesia.
Miradji, M. A. (2023). Analisis Akuntansi Biaya Lingkungan Pada Pt. Caplang. Jurnal Ekonomi, 27(2), 12–25. https://doi.org/10.36456/majeko.vol27.no2.a6375
Mowen, M. M., & Hansen, D. R. (2009). Akuntansi Manajerial Buku 2 (8th ed.). Selemba Empat.
Narwati, S. (2011). Pendidikan karakter. Familia.
Nasution, M. W., & Siregar, E. S. (2020). DAMPAK AKTIVITAS EKONOMI TERHADAP PENCEMARAN LINGKUNGAN HIDUP (STUDI KASUS DI KOTA PEJUANG, KOTANOPAN). Jurnal Education and Developmen, 8(4), 589–593.
Pratiwi, W. M. (2013). Akuntansi Lingkungan Sebagai Strategi Pengelolaan. Jurnal Auntansi Unesa, 2(1), 1–19.
Yuliana, Y. K., & Sulistyawati, A. I. (2021). GREEN ACCOUNTING : PEMAHAMAN DAN KEPEDULIAN DALAM PENERAPAN (STUDI KASUS PADA PABRIK KECAP LELE DI KABUPATEN PATI). Solusi, 19(1), 45–59. https://doi.org/10.26623/slsi.v19i1.2999
Zammi, M., Rahmawati, A., & Nirwana, R. R. (2018). Analisis Dampak Limbah Buangan Limbah Pabrik Batik di Sungai Simbangkulon Kab. Pekalongan. Walisongo Journal of Chemistry, 1(1), 1. https://doi.org/10.21580/wjc.v2i1.2667
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Milfalia Arvianti, Titin Kartini, Dwi Herlindawati

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License