International Journal of Economics, Business and Innovation Research
Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)

Comparative Analysis of Green Accounting Practices in Lombok’s Property Sector: Challenges and Profitability Implications

Yusli Mariadi (Unknown)
Nungki Kartikasari (Unknown)
Robith Hudaya (Unknown)
Yeldy Dwi Genadi (Unknown)



Article Info

Publish Date
30 Nov 2024

Abstract

Green accounting integrates social and environmental costs into financial reports. This study evaluates its application in two Lombok property companies, PT Nata Alam Raya and PT Meka Asia Properti. Using semi-structured interviews and audited financial statement analysis, the study finds PT Meka Asia Properti more proactive in sustainability promotion, though neither company formally integrates green accounting. Key challenges include insufficient regulations mandating environmental and social cost disclosure and high implementation costs.

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Journal Info

Abbrev

IJEBIR

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...