Jurnal Riset Akuntansi Kontemporer
Vol 14 No 1 (2022): April Edition

GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION

Novira Sartika (Politeknik Negeri Bengkalis)
Muhammad Luhtfi Iznillah (Politeknik Negeri Bengkalis)



Article Info

Publish Date
18 Apr 2022

Abstract

Along with the development of the world today, every organization (including universities) is expected to be able to make a positive contribution to its social environment, namely through Corporate Social Responsibility (CSR) or in higher education called University Social Responsibility (USR) which is synergized in the Tri Dharma of Higher Education. This study aims to see the understanding and concern of the Bengkalis State Polytechnic regarding Green Accounting based on University Social Responsibility. This research is a mixed research, the quantitative approach is used with index analysis with the help of SPSS, while the qualitative approach is using interviews and focus group discussions. The population in this study was the entire academic community of the State Polytechnic of Bengkalis with purposive sampling technique. The results showed that the index scores on 4 aspects of Green Accounting, namely environmental awareness, environmental involvement, environmental reporting and environmental auditing were between 60% - 79.99% or categorized as good. Based on the results of interviews and FGDs, it is known that in general Polbeng understands and cares about the environment, although there is no specific policy regarding its implementation

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...