Syamsuri Rahim, Sari Fatimah Mus


Abstrak: Aktualisasi Ajaran Islam dalam Praktik Akuntansi Lingkungan. Penelitian ini bertujuan untuk menjelaskan praktik akuntansi lingkungan berdasarkan perspektif Islam. Metode yang digunakan adalah configurative-ideographic studies pada perusahaan pabrik gula di Bone. Hasil Penelitian menjelaskan bahwa perhatian lingkungan meliputi efisiensi energi dan daur ulbang limbah. Selain itu, pengelola juga memiliki tanggungjawab lingkungan berupa penggunaan energi ramah lingkungan dan kebiasaan daur ulang. Pada aspek pelaporan, pengelola memiliki komponen biaya lingkungan yang mencakup aspek manusia dan alam. Dengan menyertakan nilai tauhid, ajaran Islam menuntut manusia melestarikan lingkungan, sebagai salah satu tugas khalifah.


Abstract: Actualization of Islamic Teachings in Environmental Accounting Practices. This study aimed to explain environmental accounting practices based on an Islamic perspective. The method used was configurative-ideographic studies on sugar factory companies in Bone. The results showed that environmental concerns include energy efficiency and recycling of waste. In addition, managers also had environmental responsibilities in the form of environmentally friendly energy use and recycling habits. In the reporting aspect, the manager had an environmental cost component that includes both human and natural aspects. By including the value of monotheism, Islamic teachings required humans to preserve the environment, as one of the tasks of the caliph.


ajaran islam; akuntansi lingkungan; biaya lingkungan; khalifah

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.39


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