Green Accounting and Its Implementation in Indonesia

  • Andi Arjuni K. Petta Lolo Universitas Hasanuddin
  • Alimuddin Universitas Hasanuddin
  • Hamid Habbe Universitas Hasanuddin
  • Mediaty Universitas Hasanuddin
  • Andi Maulana K. Universitas Muslim Indonesia
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Keywords: green accounting, implementation, environmental costs

Abstract

The growth of industrial world is an undeniable problem in the environment where industrial behavior often ignores impacts on the environment, such as water, soil, air pollution and social inequality in the environment. The purpose of this study is intended to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia in supporting sustainability. This study uses an interpretive approach which focus on the subjective nature of social world and tries to understand it. Green accounting has difficulty measuring the value of costs and benefits of externalities arising from industrial processes. It is not easy to measure the loss to people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leakage, nuclear tube leakage or other externalities.  Unfortunately, in its application, often some companies do not report bad news they are facing, so reporting on environmental costs is not effective.

Author Biographies

Andi Arjuni K. Petta Lolo, Universitas Hasanuddin

Doctoral Student of Economic and Bussines Faculty of Postgraduate Program Hasanuddin University

Alimuddin, Universitas Hasanuddin

A lecturer of Economic and Bussines Faculty at Hasanuddin University

Hamid Habbe, Universitas Hasanuddin

Lecturer of Economic and Bussines Faculty of Universitas Hasanuddin

Mediaty, Universitas Hasanuddin

Lecturer of Economic and Bussines Faculty of Hasanuddin University

Andi Maulana K., Universitas Muslim Indonesia

Lecturer of Faculty of Pharmacy of Universitas Muslim Indonesia

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Published
2020-07-21
How to Cite
Andi, K. Petta Lolo, A., Alimuddin, Hamid Habbe, Mediaty, & Andi, M. K. (2020). Green Accounting and Its Implementation in Indonesia . Efektor, 7(1), 59-72. https://doi.org/10.29407/e.v7i1.14414