Research Article
Green Accounting Practices: An Exploration
@INPROCEEDINGS{10.4108/eai.17-12-2022.2333255, author={Eliza Noviriani and Annisa Fitriana and Desty Wana}, title={Green Accounting Practices: An Exploration}, proceedings={Proceedings of the International Conference on Economic, Management, Business and Accounting, ICEMBA 2022, 17 December 2022, Tanjungpinang, Riau Islands, Indonesia}, publisher={EAI}, proceedings_a={ICEMBA}, year={2023}, month={6}, keywords={environmental accounting; green accounting; waste management}, doi={10.4108/eai.17-12-2022.2333255} }- Eliza Noviriani
Annisa Fitriana
Desty Wana
Year: 2023
Green Accounting Practices: An Exploration
ICEMBA
EAI
DOI: 10.4108/eai.17-12-2022.2333255
Abstract
Green accounting in waste management at Fajar Saudara Kusuma (FSK) Sebawi Mill has five stages of environmental accounting treatment including identification, recognition, measurement, presentation and disclosure. Three of the five stages, identification, recognition and measurement have been completed by the company; however, presentation and disclosure have not been completed by FSK because this company only keeps track of transactions through the general ledger. Finally, for the balance sheet, income statement, and notes on financial statements prepared by the central company, FSK also disclosed the existing environmental accounting information so that it could function as an environmental management tool and a communication tool with the community.