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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi & Keuangan Islam AFEBI Accounting Review AFEBI Management and Business Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting IIJSE
Shauki, Elvia Rosantina
Department Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
LEGITIMASI GREEN ACCOUNTING DALAM PEMBATASAN KANTONG PLASTIK Angelina Enny Yulyanti; Elvia R Shauki
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.31

Abstract

Abstrak: Legitimasi Green Accounting dalam Pembatasan Kantong Plastik. Riset ini berupaya untuk meninjau lebih lanjut tingkat akuntabilitas pembatasan kantong plastik konsumen melalui praktik nudging dan pendekatan legitimasi oleh peritel. Metode yang digunakan adalah studi kasus multipel dengan mengombinasi beberapa pendekatan dan unit analisis. Riset ini menemukan hasil bahwa peritel menjalankan green accounting untuk mematuhi peraturan pemerintah beberapa tindakan nudging terhadap konsumen. Meski demikian, konsumen menganggap pembebanan kantong plastik tidak cukup efektif dan tidak transparan. Oleh karena itu, upaya lebih lanjut diperlukan dalam mengusahakan pembatasan kantong plastik belanja dan pengungkapannya. Abstract: Legitimacy of Green Accounting in Limiting Plastic Bags. This research sought to further review the level of accountability for limiting consumer plastic bags through nudging practices and a legitimacy approach by retailers. The method used was multiple case studies by combined several approaches and units of analysis. This research found that retailers practice green accounting to comply with government regulations on several nudging measures against consumers. However, consumers considered the imposition of plastic bags to be ineffective and not transparent. Therefore, further efforts were needed in working to limit plastic shopping bags and their disclosure.
Co-Authors Angelina Enny Yulyanti Arya P. Rizal Chandra, Bella Amelia Deasy Emalia Desyandri Desyandri Emalia, Deasy Fadhillah, Muhammad Yusuf Gentiga Muhammad Zairin Gigih Alfrian Pratama Putra Gumelar, Taofik Muhammad Gunawan Sapto Nugroho Idrianita Anis Joko Kisworo Monica Priski Cahya Maulidya Mustofa, Najib Putri Purwandari Hasan Rachma Aprilia Rizal, Arya Prabu Rizal, Arya Prabu Samuel, George Willcox Shabrina Ramadania Sudarman Damanik Sugiarto Kasmuri Tasya Anindya Pramesti Taufika Nurani Fajri