Penerapan Green Accounting Berbasis University Social Responsibility

Susy Rachmadhani; Dwi Suhartini

doi:10.24127/akuisisi.v19i1.1007

Penerapan Green Accounting Berbasis University Social Responsibility

Susy Rachmadhani, Dwi Suhartini

Abstract

This study aimed to determine whether there were differences in USR-based green accounting practices at the University of 17 August 1945 Surabaya and The University of Dynamics Surabaya. This quantitative study uses the Independent Sample T-test in hypothesis testing with the SPSS 25 analysis tool. This study used primary data by spreading questionnaires. Samples are determined using the purposive sampling method with certain criteria. The number of samples obtained was 63 respondents. The results showed that both universities had a high level of commitment related to environmental concerns, especially in issuing policies regarding the environment. However, the two universities have not been optimally involved in environmental issues, in making reports on the allocation of special costs for the environment, and implementing environmental audits.

Keywords

Accounting; Green Accounting; University Social Responsibility

Full Text:

PDF

References

Asmawanti, Dri; Wijayanti, I. O. S. (2021). Green Accounting Based with Analysis University-Based Social Responsibility At Small City. 2007. https://doi.org/10.4108/eai.3-10-2020.2306588

Astuti, N. (2012). Mengenal Green Accounting. PERMANA, IV(1), 69–75. http://garuda.ristekbrin.go.id/documents/detail/116860

Hamidi. (2019). Analisis Penerapan Green Accounting terhadap Kinerja Keuangan Perusahaan. 6(2), 23–36.

Hati, R. P. (2018). Analisis Penerapan Green Accounting berbasis University Social Responsibility (USR) pada Universitas Riau Kepulauan dan Universitas Internasional Batam. 12(1), 111–119.

Putri, V. P. S., Suhartini, D., & Widoretno, A. A. (2021). Implementasi Green Accounting Berbasis University Social Responsibility (USR). BALANCE: Economic, Business, Management and Accounting Journal, 18(2), 72. https://doi.org/10.30651/blc.v18i2.8384

Raharjo, S., Zulfan, M., Ihsan, T., & Ruslinda, Y. (2014). Perencanaan Sistem Reduce, Reuse dan Recycle Pengelolaan Sampah di Kampus Universitas. Jurnal Teknik Lingkungan UNAND, 11 (2), 79–87. http://jurnaldampak.ft.unand.ac.id/index.php/Dampak/article/view/36/21

Rifani, R., & Molina, M. (2021). Implementasi Green Accounting Berbasis University Social Responsibility (Studi Komparasi pada Universitas Negeri dan Universitas Swasta di Jakarta). In AkunNas. http://journal.unas.ac.id/akunnas/article/view/1088

Subagyo & Silalahi. (2014). Implementasi Tanggung Jawab Sosial Perguruan Tinggi dan Dampaknya terhadap Citra Kampus di Universitas Nusantara PGRI Kediri. Nusantara of Research, 01, 192–205.

Suhartini, D., Widajantie, T. D., & Widoretno, A. A. (2021). Analysis of the Implementation of the University Social Responsibility (USR) at State Universities in Surabaya. 58, 10765–10772.

Teoh, H. Y., & Thong, G. (1984). Another Look at Corporate Social Responsibility and Reporting: An Empirical Study in a Developing Country. Accounting, Organizations and Society, 9(2), 189–206. https://doi.org/10.1016/0361-3682(84)90007-2

DOI: 10.24127/akuisisi.v19i1.1007

DOI (PDF): https://doi.org/10.24127/akuisisi.v19i1.1007.g587