Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia

Research Article

Judging the implementation of Green Accounting: Case study at PT. PLN (Persero) UPK Bukittinggi

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  • @INPROCEEDINGS{10.4108/eai.1-11-2019.2294002,
        author={Zalida  Afni and Reno Fithri Meuthia and Zahara  Zahara and Rezkia  Rahmayani},
        title={Judging the implementation of Green Accounting: Case study at PT. PLN (Persero) UPK Bukittinggi},
        proceedings={Proceedings of the 1st International Conference on Applied Social Sciences, Business, and Humanity, ICo-ASCNITY, 2 November 2019, Padang, West Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICO-ASCNITY},
        year={2020},
        month={4},
        keywords={green accounting environmental csr},
        doi={10.4108/eai.1-11-2019.2294002}
    }
    
  • Zalida Afni
    Reno Fithri Meuthia
    Zahara Zahara
    Rezkia Rahmayani
    Year: 2020
    Judging the implementation of Green Accounting: Case study at PT. PLN (Persero) UPK Bukittinggi
    ICO-ASCNITY
    EAI
    DOI: 10.4108/eai.1-11-2019.2294002
Zalida Afni1,*, Reno Fithri Meuthia1, Zahara Zahara1, Rezkia Rahmayani1
  • 1: State Polytechnic of Padang ,Accounting Department, Limau Manis Padang
*Contact email: zalida.afni@yahoo.com

Abstract

This research aims to describe the implementation of Green accounting in PT PLN (Persero) of Bukittinggi UPK, using four progressive stages of environmental awarness , environmental Involvement, Environmental reporting, and environmental audititng were based on the study of teoh and Thong (1984)[1]. The research also describes the policy of limited liability company to encourage companies to carry out social responsibility and corporate environment. This research is a qualitatively descriptive study with case study methods. Data is obtained by interview techniques and documentation. The results of this research show that PT PLN (Persero) UPK Bukittinggi has awareness to carry out social and environmental responsibility. The implementation of social responsibility and the environment of his company is known as CSR. Policies governing limited liability company are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi towards social responsibility. The activities of PLTA that are shaded by PT PLN (Persero) UPK Bukittinggi and CSR activities are deemed to have contributed to the policy of environmentally friendly industries.