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Abstrak - Momentum Inovasi Green Accounting pada Perusahaan Semen

Tujuan Utama - Penelitian ini bertujuan untuk menganalisis dan mengkaji lebih dalam penerapan green accounting pada sebuah perusahaan semen.

Metode - Pendekatan studi kasus digunakan sebagai metode serta dikembangkan melalui taksonomi bloom. Adapun informan pada penelitian ini adalah beberapa pihak manajemen perusahaan semen.

Temuan Utama – Penelitian ini menemukan bahwa perusahaan telah menerapkan konsep green accounting. Hal ini dibuktikan dengan adanya inovasi pembuatan TPS RDF, penggunaan WHRPG, pembuatan danau buatan, penggunaan mikro alga serta inovasi lainnya. Adapun biaya dalam melakukan hal tersebut juga sudah tercatat pada satu akun di laporan keuangan. 

Implikasi Teori dan Kebijakan - Inovasi green accounting yang dilakukan oleh Perusahaan diharapkan dapat menjadi langkah besar dalam mencapai sustainability roadmap. Selain itu, langkah perusahaan dapat menjadi role model bagi perusahaan lainnya.

Kebaruan Penelitian – Penelitian ini menawarkan langkah implementasi green accounting yang dilakukan dapat dijadikan sebagai role model bagi perusahaan lain.


Abstract - Green Accounting Innovation Momentum in Cement Company

Main Purpose - This study aimed to analyze and examine the application of green accounting in a cement company more deeply.

Method - The case study approach was used as a method and was developed through bloom's taxonomy. The informants in this study were several cement company management parties.

Main Findings – This study found that the company has implemented the green accounting concept. This result was evidenced by the innovations in making TPS RDF, using WHRPG, making artificial lakes, using microalgae, and other innovations. The costs of doing so have also been recorded in one account in the financial statements.

Theory and Practical Implications - Green accounting innovations carried out by the company were expected to be a big step in achieving the sustainability roadmap. In addition, the company's efforts could become a role model for other companies.

Novelty – This research offers steps to implement green accounting that could be used as a role model for other companies.


green accounting; inovasi; laporan keuangan; semen

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