Research Article
Green Accounting, Financial Literacy, and Financial Performance: A Case Study on Sukaregang Tannery Industrial Center in Garut, West Java Indonesia
@INPROCEEDINGS{10.4108/eai.14-9-2020.2304661, author={Valyanisa Byzzanthi and Wita Juwita Ermawati}, title={Green Accounting, Financial Literacy, and Financial Performance: A Case Study on Sukaregang Tannery Industrial Center in Garut, West Java Indonesia}, proceedings={Proceedings of the 1st International Conference on Sustainable Management and Innovation, ICoSMI 2020, 14-16 September 2020, Bogor, West Java, Indonesia}, publisher={EAI}, proceedings_a={ICOSMI}, year={2021}, month={5}, keywords={financial literacy financial performance green accounting tannery industry}, doi={10.4108/eai.14-9-2020.2304661} }- Valyanisa Byzzanthi
Wita Juwita Ermawati
Year: 2021
Green Accounting, Financial Literacy, and Financial Performance: A Case Study on Sukaregang Tannery Industrial Center in Garut, West Java Indonesia
ICOSMI
EAI
DOI: 10.4108/eai.14-9-2020.2304661
Abstract
An increasing number of manufacturing industries have a significant impact on environmental sustainability issues. Green accounting is one of the alternatives that measures the environmental impact of human activity on the earth’s ecological systems and resources. This research aims to analyze the implementation of green accounting, financial literacy, and financial performance at Sukaregang Tannery Industrial Center. The primary data are collected through in-depth and quetionnaire-based structured interviews, while the secondary data are acquired from a review of the literature. The analytical methods used in this research is quantitative analysis. Results from this research indicates that the level of implemetation of green accounting for tanners in Sukaregang is mostly included in the moderate category with a percentage of 57.14% and the majority of owners of tannery industry in Sukaregang have a low level of financial literacy with a percentage of 42.86%. Green accounting and financial literacy has a strong correlation with a correlation coefficient of 0.601. However, green accounting and financial literacy do not have a significant correlation with financial performance.