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All Journal Jurnal Terapan Manajemen dan Bisnis Jurnal Kajian Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia BENING AICS Jurnal Profita : Akuntansi dan Manajemen Realible Accounting Journal Fortunate Business Review Jurnal Akuntansi Kontemporer
Situmorang, Bornok
Universal University
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PARADIGMA DIALEKTIKA PADA AKUNTANSI LINGKUNGAN Natalia, Irene; Situmorang, Bornok; Hastutie Noor Andriati; Sanggenafa, Mariolin A.; Atmadja, Soesilawati Soema
Fortunate Business Review Vol. 5 No. 2 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

This article aims to explore a deeper understanding of the phenomenon of dualism of opinion on the existence of environmental accounting. This study examines environmental accounting from the perspective of Hegel. This study proposes a new approach that accommodates both thesis and antithesis, ultimately leading to a synthesis. This study conducts a review and examination of various documents, including books, research results, laws and regulations, and other electronic sources. The study is presented together with the author's critical opinion, which is conceptualised so that this study is a conceptual paper. The study's results begin with the differences in approach between those who accept and those who reject environmental accounting, along with their respective arguments (thesis and antithesis). In the end, the author presents a critical opinion (conceptual) in the form of a synthesis, arguing that regulations are needed to accommodate environmental accounting, so that stakeholders can avoid behaviour that has the potential to cause damage to the ecosystem.
Co-Authors Atmadja, Soesilawati Soema Christina Emi Lestari Hastutie Noor Andriati Heru Tjaraka IRENE NATALIA Laksono Trisnantoro Mariolin Ance Sanggenafa Megalia Mira Santi Novita Tjiptohadi Sawarjuwono Vivian Anastasia