Waisya : Jurnal Ekonomi Hindu
Vol 2 No 1 (2023)

KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG

Novia Rizki (Unknown)
Victoria K. Priyambodo (Unknown)
Paradisa Sukma (Unknown)
Ni Putu Ari Aryawati (Unknown)



Article Info

Publish Date
25 Apr 2023

Abstract

This study aims to determine the similarities and differences betweenservice and trading companies' green accounting practices. PT BankMandiri (Persero) Tbk is used as a sample for service companies andPT Matahari Department Store Tbk is a sample for tradingcompanies. The method used descriptive comparative by comparingthe green accounting practices of the two companies disclosed in theirannual reports and sustainability reports. These two companies donot carry out production activities, but both provide quitecomprehensive environmental responsibilities. The two companiesrecycle waste, offer environmentally friendly products, reduce the useof plastic and paper, and work to reduce the negative effects ofgreenhouse gas emissions. The difference between the two lies inwhether or not a special team handles the environment and thedifferent components included in the details of environmentalmanagement costs.

Copyrights © 2023






Journal Info

Abbrev

JW

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Waisya is a scientific journal published by IAHN Gde Pudja Mataram. This Journal contains research and conceptual articles with a focus on studies of economic development studies and entrepreneur. We invite scientists, scholars, researchers, and students to develop their scientific and publish the ...