Analisis Tanggung Jawab Lingkungan Melalui Penerapan Green Accounting Sebagai Upaya Keberlanjutan Perusahaan pada PT Bio Farma (Persero)

Arfindo Hermawan (Universitas 17 Agustus 1945 Surabaya)
I.B Ketut Bayangkara (Universitas 17 Agustus 1945 Surabaya)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen

This study aims to analyse environmental responsibility through the application of green accounting as a sustainability effort of PT Bio Farma (Persero). This research uses a qualitative approach method. This method is to observe and also analyse the company's environmental responsibility with the application of green accounting listed in the integrated annual report of PT Bio Farma (Persero) in 2023. The data used is secondary data obtained from the company's sustainability report, which is available on the company's website. The data collection approach in this study is to deeply analyse the sustainability report of PT Bio Farma (Persero) in 2023. The results of this study indicate that PT Bio Farma (Persero) has complied with environmental responsibility through the application of green accounting.