PENERAPAN GREEN ACCOUNTING DALAM MENDUKUNG PRAKTIK BISNIS RAMAH LINGKUNGAN PADA SEKTOR PETERNAKAN SAPI DI KECAMATAN LUBUK KILANGAN - Pondrinal, Muhammad; Diana, Yusvi (Universitas Muhammadiyah Mataram, 2025)
Abstrak: Program penerapan Green Accounting bagi peternak sapi di Kecamatan Lubuk Kilangan diselenggarakan sebagai upaya mendorong praktik usaha yang lebih ramah lingkungan sekaligus menumbuhkan kesadaran pentingnya menjaga kelestarian lingkungan dalam aktivitas peternakan. Kegiatan ini bertujuan untuk meningkatkan keterampilan teknis para mitra dalam pencatatan keuangan berbasis lingkungan (Green Accounting) serta keterampilan nonteknis dalam pengelolaan limbah dan pengambilan keputusan usaha yang berorientasi keberlanjutan. Metode pelaksanaan meliputi penyuluhan, diskusi kelompok terarah (FGD), dan praktik langsung yang disesuaikan dengan kondisi usaha mitra. Peserta kegiatan terdiri dari 20 peternak sapi sebagai mitra utama. Proses evaluasi dilakukan melalui penyebaran angket, wawancara, serta observasi lapangan untuk menilai peningkatan pemahaman dan kemampuan mitra. Berdasarkan hasil evaluasi, terjadi peningkatan keterampilan mitra dalam penerapan Green Accounting sebesar 85% dibandingkan kondisi sebelum program dijalankan.Abstract: The implementation of green accounting for cattle farmers in Lubuk Kilangan District was carried out as an effort to encourage more environmentally friendly business practices while fostering awareness of the importance of environmental sustainability in livestock activities. This program aimed to improve the technical skills of the partners in environmentally based financial recording (green accounting) as well as their non‑technical skills in waste management and sustainable business decision-making. The methods used included lectures, focus group discussions (FGDs), and hands‑on practice tailored to the partners’ business conditions. The activity involved 20 cattle farmers as the main partners. The evaluation process was conducted through questionnaires, interviews, and field observations to assess the improvement in the partners’ understanding and abilities. Based on the evaluation results, there was an 85% increase in the partners’ skills in applying green accounting compared to before the program was implemented.