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THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION ON THE PROFITABILITY OF FOOD AND BEVERAGE INDUSTRY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Polapa, Melisa Putri Sinto; Noholo, Sahmin; Husain, Siti Pratiwi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.792

Abstract

This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Analysis Green of Accounting Practice Implementation: Study on Sea Product Exporting Companies in Gorontalo City Husain, Siti Pratiwi; Noholo, Sahmin; Polapa, Melisa Putri Sinto; Salzabila, Shabrina
Jambura Science of Management Vol 7, No 1 (2025): Jambura Science of Management - January 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jsm.v7i1.27377

Abstract

Purpose: The application of green accounting by companies is a form of corporate responsibility towards society and the environment, where companies care about the environment as a result of the company's operational activities. This research aims to determine whether business owners know and implement green accounting practices.Design/Methodology/Approach: This research method uses a qualitative descriptive approach guided by case studies—data collection techniques through observation, interviews, and documentation of research objects.Findings: The results of this research regarding understanding and concern in implementing Green Accounting at CV. Berkat Adidaya Gorontalo has implemented Green Accounting by not throwing away factory products carelessly but instead sorting and filtering waste before disposal. By implementing green accounting, companies try to reduce environmental pollution by paying attention to the waste produced due to company activities.