juremi: jurnal riset ekonomi
Vol. 6 No. 1 (2026): Juli 2026

ANALISIS PENERAPAN GREEN ACCOUNTING DAN ENVIRONMENTAL COST CONTROL DALAM PENGELOLAAN LIMBAH KOTORAN TERNAK: STUDI KASUS PADA CV PUTRA WAHYU FARM KLATEN

Nanda Naufal Renaldi (Fakultas Ekonomika Dan Bisnis Universitas 17 Agustus 1945)
Nurchayati Nurchayati (Fakultas Ekonomika Dan Bisnis Universitas 17 Agustus 1945)
Rr. Suprantiningrum (Fakultas Ekonomika Dan Bisnis Universitas 17 Agustus 1945 Semarang)
C.Sri Haryanti (Fakultas Ekonomika Dan Bisnis Universitas 17 Agustus 1945 Semarang)



Article Info

Publish Date
25 Jul 2026

Abstract

This study aims to analyze the implementation of green accounting and environmental cost control in livestock manure management at CV Putra Wahyu Farm Klaten. The study employed a qualitative descriptive method using a case study approach. Data were collected through interviews, observations, documentation, and source triangulation involving the farm manager, treasurer, and administrative staff. The findings reveal that the company routinely manages livestock waste through regular cage cleaning and utilizes chicken manure as organik fertilizer with economic value. However, the implementation of green accounting has not been optimal because environmental costs have not been separately identified, measured, recorded, presented, or disclosed in the financial statements. Likewise, environmental cost control has not been systematically implemented due to the absence of environmental budgeting, planning, evaluation, and reporting. Consequently, the effectiveness of environmental cost management cannot yet be comprehensively assessed. The findings imply that systematic implementation of environmental accounting and environmental cost control can improve accounting information quality, operational cost efficiency, and the sustainability of poultry farming businesses.

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Journal Info

Abbrev

Juremi

Publisher

Subject

Economics, Econometrics & Finance

Description

Juremi: Jurnal Riset Ekonomi is a research base journal published by Bajang Institute. The journal published six times per year. This journal started publishes since 2021 In the following year of publication, the journal is going to publish trianually. Any interested author could submit the ...