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All Journal Majalah Ekonomi Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo
Meta Ardiana
Universitas Hasyim Asy'ari
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol. 25 No. 1 (2023)
Publisher : Department of Agribusiness, Halu Oleo University Jointly with Perhimpunan Ekonomi Pertanian Indonesia - Indonesian Society of Agricultural Economics (PERHEPI/ISAE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37149/bpsosek.v25i1.363

Abstract

The global ecological crisis caused by environmental damage due to the continuous exploitation of natural resources and the environment and not thinking about long-term sustainability is worsening and worrying. This is one of the driving aspects of the emergence of green accounting. The agro-industry sector is a sector that is vulnerable to environmental issues because it is closely related to the use of pesticides, concentrates, air quality pollution, use of fuel for its distribution, etc. This is what makes researchers interested in researching the Lumintu Farm Kediri Regency. This study examines how using green accounting increases eco-efficiency and competitive advantage. A comparison ratio of value added to environmental performance is used to analyze eco-efficiency. Data collection methods include literature study, observation, interviews, and documentation. The validity of the data is checked through the extension of participation, the persistence of words, and the triangulation of data. The findings demonstrated that Lumintu Farm had adopted green accounting through the stages of identifying costs for mitigating the impact of harmful externalities on production, recognition, measurement, presentation through the income statement, and disclosure of the costs or costs incurred by the company for environmental management. Eco-efficiency analysis with environmental performance and financial performance ratios shows positive results, 52%, an increase of 54%, and a rise of 2%. Implementing green accounting through a consistent allocation of environmental costs improves environmental performance and the entity’s profit. With this profit, business continuity will be better in increasing livestock growth.
Peningkatan Earning Before Interest and Tax (EBIT) melalui Penerapan Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi; Deasy Ervina
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6575

Abstract

This study aims to analyze the increase in eco efficiency with the application of green accounting. Data collection techniques using literature study, observation, interviews and documentation. Checking the validity of the data through extension of participation, persistence of observation, and triangulation of data. The results showed that Lumintu farm’s had implemented green accounting through the stages of identifying costs for handling the impact of negative externalities on production, the recognition stage, the measurement stage, the presentation stage through the income statement and the stage of disclosing the costs or costs incurred by the company for environmental management. The good environmental performance of the entity also has an impact on the positive response of consumers so that it can increase profits or EBIT..
Co-Authors Agustina, Rachma Deasy Ervina Dwi Ari Pertiwi Rachma Agustina