Loka: Journal Of Environmental Sciences
Vol. 2 No. 3 (2025): Loka: Journal Of Environmental Sciences (July – September)

The Effect of Green Accounting and Environmental Awareness on Environmental Performance in Manufacturing Companies in Indonesia

DEWI, Ni Made Lily Trisna (Unknown)
DEWI, Ni Komang Purnama (Unknown)
WARDANI, Ni Kadek Dian Setya (Unknown)
PUTRI, Anak Agung Istri Intan Pradnya (Unknown)
WULANDARI, Desak Nyoman (Unknown)



Article Info

Publish Date
20 Jul 2025

Abstract

Purpose:Increasing awareness of sustainability is driving manufacturing companies in Indonesia to be more responsible for their environmental impact. Green accounting is one of the modern accounting approaches that incorporates environmental costs into the company's reporting system, while environmental awareness reflects the awareness of management and employees in maintaining environmental sustainability.Methodology:This study uses a literature review method on various relevant national and international journals in order to analyze the relationship between the two variables and environmental performance.Findings:The results of the study show that manufacturing companies that actively implement green accounting tend to have more efficient waste management and energy consumption, and are more compliant with environmental regulations. On the other hand, environmental awareness has been shown to encourage more environmentally conscious managerial actions, as well as strengthen the effectiveness of the implementation of green accounting itself. The combination of a structured environmental reporting system and internal organizational awareness has been shown to improve environmental performance significantly.Implication:The implications of these findings emphasize the importance of integration between technical and value approaches in the sustainability management of the manufacturing industry.

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Journal Info

Abbrev

ljes

Publisher

Subject

Earth & Planetary Sciences Environmental Science

Description

Loka: Journal Of Environmental Sciences (abbreviated as LJES), published by PT Keberlanjutan Strategis Indonesia p-ISSN 2985-6531 e-ISSN 2986-3023 The Loka: Journal Of Environmental Sciences is has published four (4) issues per year and published in January – March, April – June, July – ...