Angelina Enny Yulyanti, Elvia R Shauki


Abstrak: Legitimasi Green Accounting dalam Pembatasan Kantong Plastik. Riset ini berupaya untuk meninjau lebih lanjut tingkat akuntabilitas pembatasan kantong plastik konsumen melalui praktik nudging dan pendekatan legitimasi oleh peritel. Metode yang digunakan adalah studi kasus multipel dengan mengombinasi beberapa pendekatan dan unit analisis. Riset ini menemukan hasil bahwa peritel menjalankan green accounting untuk mematuhi peraturan pemerintah beberapa tindakan nudging terhadap konsumen. Meski demikian, konsumen menganggap pembebanan kantong plastik tidak cukup efektif dan tidak transparan. Oleh karena itu, upaya lebih lanjut diperlukan dalam mengusahakan pembatasan kantong plastik belanja dan pengungkapannya.


Abstract: Legitimacy of Green Accounting in Limiting Plastic Bags. This research sought to further review the level of accountability for limiting consumer plastic bags through nudging practices and a legitimacy approach by retailers. The method used was multiple case studies by combined several approaches and units of analysis. This research found that retailers practice green accounting to comply with government regulations on several nudging measures against consumers. However, consumers considered the imposition of plastic bags to be ineffective and not transparent. Therefore, further efforts were needed in working to limit plastic shopping bags and their disclosure.


greeen accounting; legitimasi; nudging; simbolis


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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.31


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