ENVIRONMENTAL ACCOUNTING: AN EFFORT TO MAKE SUSTAINABLE BUSINESS

Paulus Libu Lamawitak (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis University Nusa Nipa)
Wilhelmina Mitan (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis University Nusa Nipa)
Siktania Maria Dilliana (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis University Nusa Nipa)
Pipiet Niken Aurelia (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis University Nusa Nipa)

Jurnal Ekonomi
Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023

This research is a descriptive study aimed at discussing the role of accounting in efforts to improve environmental sanitation. The environment referred to here is the environment in which a company or business organization operates and the general environment experiencing degradation in sanitation. This study uses a qualitative descriptive method with a literature study approach, drawing upon various sources and references such as journals and textbooks. This literature-descriptive study indicates that accounting plays a significant role in the existence of a healthy and sustainable environment. Accounting provides room for the costs of improving environmental performance. A healthy environment will have an impact on the sustainability of more robust and healthy business activities.