scholarly journals Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity

2020 ◽  
Vol 7 (2) ◽  
pp. 128-137
Author(s):  
I Gusti Agung Prama Yoga ◽  
Ida I Dewa Ayu Manik Sastri
Keyword(s):  
Environmental Pollution ◽  
Environmental Sustainability ◽  
Pollution Prevention ◽  
Environmental Accounting ◽  
Business Continuity ◽  
Analysis Method ◽  
Green Accounting ◽  
Financial Report ◽  
Processing Cost ◽  
The Impact

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.

scholarly journals Environmental Accounting and its Impact on the Economy: An Applied Study on Industrial Establishments in Jeddah Governorate in the Kingdom of Saudi Arabia: المحاسبة البيئية وتأثيرها على الاقتصاد: دراسة تطبيقية على المنشآت الصناعية في محافظة جدة في المملكة العربية السعودية

2020 ◽  
Vol 4 (11) ◽  
Author(s):  
Maha Abbas Abo Hussain
Keyword(s):  
Saudi Arabia ◽  
Environmental Sustainability ◽  
Environmental Policies ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Data ◽  
Environmental Cost ◽  
Kingdom Of Saudi Arabia ◽  
Industrial Enterprises ◽  
The Impact

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.

scholarly journals The Impact of Environmental Pollution on the Health of Middle-Aged and Older Adults in China

2021 ◽  
Author(s):  
Hongli Fan ◽  
Yingcheng Wang ◽  
Ying Wang ◽  
Peter C Coyte
Keyword(s):  
Older Adults ◽  
Environmental Pollution ◽  
Fixed Effects ◽  
Elderly Women ◽  
Population Aging ◽  
Pollution Prevention ◽  
Fixed Effects Model ◽  
Middle Aged ◽  
The Government ◽  
The Impact

Abstract While several studies have demonstrated the negative impacts of environmental pollution on population health, in general, few studies have examined the potential differential effects on the health of middle-aged and older populations, i.e. 45 years and older. Given the twin concerns of environmental pollution and population aging in China, this article employed a fixed effects model to infer the impact of environmental pollution on public health with a particular focus on middle-aged and older adults. The analyses were based on data from the 2011–2018 waves of the CHARLS and pollutant data from prefecture-level cities. The results showed that environmental pollution significantly increased the risk of chronic diseases and negatively impacted the health of middle-aged and older adults. Environmental pollution had its greatest negative effect on the health of the elderly, women, urban residents and those with lower incomes than for their counterparts. We further found that the main channels of effect were through reduced physical exercise and an increase in depressive symptoms, and the pollution prevention actions alleviated the health deterioration of environmental pollution for the middle-aged and elderly. It is imperative for the government to urgently reinforce policy's enforcement to decrease air and water pollution, and enhance the ability to circumvent pollution for the lower socioeconomic groups.

scholarly journals Intellectual capital for green accounting in agribusiness

2020 ◽  
Vol 23 (5) ◽  
pp. 759-765
Author(s):  
Hsiu-Yu Lee ◽  
Chi-Fang Liu ◽  
Yu-Sheng Yain ◽  
Chien-Ho Lin
Keyword(s):  
Intellectual Capital ◽  
Environmental Sustainability ◽  
Success Factors ◽  
Structural Changes ◽  
Organizational Innovation ◽  
Capital Good ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Key Success Factors ◽  
Policies And Procedures

Agribusiness organizations have gained an understanding of the need to promote environmentally friendly actions for the present and the future. Green accounting (GA) or environmental accounting is a new branch of accounting that attempts to factor costs related to the environment into the financial results of various operations. The concept of intellectual capital (IC) describes all the resources or capital that determines an organization’s value and competitiveness. The implementation of GA principles in an agribusiness organization is a cross-disciplinary work that entails sustainability, accounting, and other fields of research. Thus, competent farmers (human capital), good relationships with stakeholders (relational capital), structural changes (organizational capital), and innovativeness (innovation capital) all of which are concepts of IC are needed for the implementation of environmental sustainability policies and procedures within an organization. This conceptual paper explores key success factors for the GA from the IC perspective. We proposed that, for different reasons and logic, the human, customer, organizational, innovation, and process capitals all play roles as key success factors for good implementation of GA in agribusiness.

scholarly journals Tourism and Environmental Pollution: Evidence from the One Belt One Road Provinces of Western China

2018 ◽  
Vol 10 (10) ◽  
pp. 3520 ◽  
Author(s):  
Fayyaz Ahmad ◽  
Muhammad Draz ◽  
Lijuan Su ◽  
Ilhan Ozturk ◽  
Abdul Rauf
Keyword(s):  
Environmental Pollution ◽  
Environmental Sustainability ◽  
Structural Breaks ◽  
Negative Impact ◽  
Unit Root Test ◽  
Ordinary Least Squares ◽  
Western China ◽  
Travel And Tourism ◽  
One Belt One Road ◽  
The Impact

The rapid economic development of China and the industrial shift from its eastern to western provinces have resulted in significant negative impacts on the environment. Recently, tourism has emerged as an alternative for economic and environmental development, but it is a double-edged sword. Without the required measures to protect environment, the opportunity cost of tourism is environmental degradation. The western part of China holds a significant advantage for the development of travel and tourism (T&T), due to One Belt One Road (OBOR), unique ancient culture and spectacular variety of natural scenic spots. This region is among the less explored and less developed, but important, parts of China. Taking this point into consideration, this paper aims to examine the impact of tourism on the environmental pollution of five provinces located in the heart of OBOR over the period of 1991–2016. To explore this link, we used the fully modified ordinary least squares (FMOLS) approach and Gregory-Hansen test for robustness check. We applied the Zivot-Andrews unit root test to deal with structural breaks in data. Our results confirm a negative impact of tourism on environment for Ningxia, Qinghai, Gansu, and Shanxi. However, tourism improves the environmental quality of Xinjiang. The negative impact of energy consumption and GDP growth is significant than tourism. Our findings suggest that the relationship varies for different provinces in the same region depending on the specific provincial features and government policies. Furthermore, tourism development has great potential to improve the economic and environmental sustainability in these provinces.

scholarly journals Green Technology Accounting as an Innovation to Reduce Environmental Pollution

2020 ◽  
Vol 1 (2) ◽  
pp. 135-141
Author(s):  
Sunarmin Sunarmin
Keyword(s):  
Rapid Development ◽  
Environmental Accounting ◽  
Green Technology ◽  
Environmental Benefits ◽  
Marketing Communication ◽  
Communication Education ◽  
Green Accounting ◽  
Economic Decision Making ◽  
Information And Communication ◽  
The Impact

The development of communication tools is part of the rapid development of information and communication technology. This change clearly influences communication patterns and relationships, for example in the field of work or business communication or organizational communication, education or learning communication, health communication, marketing communication primarily in marketing communication strategies, international communication, and others. Green accounting is a type of accounting that describes efforts to incorporate technology and environmental benefits and environmental costs into economic decision making or a financial outcome of a business. The aim is to find out whether green accounting technology can support the green movement of the business entity and the business continuity of the entity.This research is a descriptive study, using the library method where research is conducted by studying and collecting data from libraries related to tools, both in the form of journals and scientific studies of research that has been published in public journals.The results of the study concluded that the application of green technology and the impact of company activities need to be reported as a manifestation of corporate responsibility to stakeholders. The low awareness of reporting on environmental impacts is caused by several reporting constraints. The importance of environmental accounting needs to be done to improve green accounting technology that affects the positive value of environmental performance.

scholarly journals Analysis of Environmental Impact and Municipal Waste Management Strategy: A Case of the Piyungan Landfill, Yogyakarta, Indonesia

2021 ◽  
Vol 20 (1) ◽  
pp. 61
Author(s):  
Ahmad Fakhurozi ◽  
Tatbita Titin Suhariyanto ◽  
Muhammad Faishal
Keyword(s):  
Waste Management ◽  
Environmental Pollution ◽  
Management Strategy ◽  
Swot Analysis ◽  
Stakeholder Analysis ◽  
Implementation Process ◽  
Municipal Waste ◽  
Analysis Method ◽  
The Impact ◽  
Recycled Waste

The ever-increasing volume of municipal waste in Yogyakarta brings overload capacity problems to the Piyungan Landfill. This circumstance results in environmental pollution which harms the local residents. Therefore, this study was conducted to determine the impact of pollution in the Piyungan Landfill from an economic, environmental, and social perspective. Furthermore, this study aims to formulate a waste management strategy in the landfill using the fishbone analysis to find out the root causes of existing problems, the stakeholder analysis method to determine the role of each stakeholder involved, and the SWOT analysis method to determine potential strategies for waste management. From those analysis methods, it is concluded that there are six root causes in the landfill, namely the waste management process, the amount of waste, landfill facilities, the technology used, the implementation process, and government policies. This study recommends several waste management improvements from the combination of strengths and opportunities factors (SO Strategy). The combination of these strategies includes: (1) establishing cooperation policies with foreign parties. (S1, O1); (2) optimizing budget and waste management technology. (S2, O2); (3) providing transportation facilities and technology to optimize the recycled waste business. (S3, O2, O3); and (4) maximizing resources to optimize the recycled waste business. (S4, O3). These strategies are expected to be able to increase the capacity and capability of the Piyungan Landfill in managing waste and overcoming environmental pollution.

scholarly journals GREEN ACCOUNTING: A MANAGEMENT STRATEGY AND CORPORATE SOCIAL RESPONSIBILITY IMPLEMENTATION

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
I Gusti Ayu Purnamawati
Keyword(s):  
Social Responsibility ◽  
Environmental Sustainability ◽  
Quantitative Research ◽  
Management Strategy ◽  
Environmental Accounting ◽  
Green Accounting ◽  
Operational Activities ◽  
Corporate Social Responsibility Implementation ◽  
Corporate Social ◽  
The Village

This activity aims to know the implementation of Green Accounting As Management Strategy and Form of Social Responsibility Implementation at the Village Owned Enterprises in Buleleng Regency (BUMDes). This descriptive quantitative research was carried out with the purpose of mapping the academic works published on the environmental accounting and environmental costs areas and, fundamentally, describing the type of study (creation of a model or descriptive study) and the type of strategy (case study or non-identified). The sample is the managers of BUMDes which amounted to 10 people. With the application of environmental accounting in all operational activities and directly oriented to the interests of profit, people (community) and the planet (environmental sustainability). The results show that: 90% of the level of achievement that Bumdes managers have been able to apply environmental accounting properly.

scholarly journals How is the implementation of green accounting in public hospital?

2021 ◽  
Vol 3 (1) ◽  
pp. 131-153
Author(s):  
Muhammad Hasyim Ashari ◽  
Yudhi Anggoro
Keyword(s):  
Environmental Sustainability ◽  
Public Hospital ◽  
Sample Selection ◽  
Public Hospitals ◽  
Survey Method ◽  
Green Accounting ◽  
Higher Types ◽  
Operational Activities ◽  
The Impact ◽  
Public Entity

Purpose - The purpose of this study is to find out the implementation of green accounting in Public Hospitals in Malang and to determine the preferences of Public Hospitals in running their business.Method - This research is a descriptive quantitative study conducted by survey method. The total of population are 40 Public Hospitals in Malang Raya and the sample obtained as respondents are 37 Public Hospitals spread across Malang District, Malang City and Batu City.  The sample selection used probability sampling by sending a questionnaire to the entire population.  Result - The results showed that the green accounting practices in Public Hospitals in Malang Raya based on financial activities, social activities and environmental activities had been implemented properly and consistently. Public Hospitals with higher types tended to be better and more consistent in applying green accounting than Public Hospitals with lower types (classes).Implication - With the awareness of Public Hospitals in Malang Raya to implement green accounting in the accountability of their business activities, it can have an impact, especially on environmental sustainability and the welfare of the community around the Public Hospital from the impact of the resulting waste.Originality - The concept of green accounting can also be implemented to Public Hospitals as a public entity. On this basis, of course, it is necessary to conduct research on the implementation of green accounting in Public Hospitals as a public entity so that in its operational activities it does not only consider the financial aspects to generate profits, but also considers environmental and social aspects. As a result, its business can have an impact especially on environmental sustainability and the welfare of the community around Public Hospitals from the impact of the waste produced.

scholarly journals The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU

2021 ◽  
Vol 4 (1) ◽  
pp. 23-27
Author(s):  
I Nyoman Aditya Putra ◽  
◽  
M Dana Saputra ◽  
I N Sugiarta ◽  
Keyword(s):  
Environmental Pollution ◽  
Positive Impact ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Meat Processing ◽  
Green Accounting ◽  
Operational Activities

Green accounting is how to include the consequences of an event concerning the environment in financial statements. This study aims to determine whether environmental cost management at CV. DBU in Denpasar City based on green accounting. This research was conducted at the meat processing company due to their operational activities using an interpretive approach to CV. DBU. Data collection was carried out by interview technique and other secondary data support. The results of the study stated that CV. DBU based on the discussion, it was known that the implementation of green accounting has a positive impact on efforts to prevent environmental pollution. In addition, the implementation of green accounting also has an impact on increasing business sustainability. With the application of environmental accounting or green accounting the company will pay more attention to environmental problems. By paying attention to the environment, business continuity would be guaranteed.

ANALISIS PENGARUH PEMBANGUNAN JALAN LAYANG JANTI TERHADAP PERKEMBANGAN TATA RUANG KAWASAN JANTI STUDI KASUS : KAWASAN JANTI, DESA CATURTUNGGAL, KABUPATEN SLEMAN, D. I. YOGYAKARTA

2017 ◽  
Vol 11 (3) ◽  
pp. 255
Author(s):  
Jeky El Boru
Keyword(s):  
Road Network ◽  
Open Space ◽  
Qualitative Description ◽  
Analysis Method ◽  
Open Spaces ◽  
The Road ◽  
Before And After ◽  
Linkage Method ◽  
The Impact ◽  
Parking Place

Abstract: This research aims to analyze the impact of Janti Flyover Construction toward the growth of layout at Janti Urban Area, including structured space, open space, and linkage. Method used for data collecting are observation, air photograph monitoring, and interview, whereas the analysis method is qualitative description, which is the superimposed method of two layers, that are the layout condition before and after flyover construction. The result shows that the impact of Janti Flyover construction can be seen on building mass (solid), the increasing number of open spaces, including the road network, parking place, and park, whereas the relation between spaces, visually and structurally, can be seen on the growth of buildings which have new shapes and styles, therefore the performance of the overall building does not have a proportional shape. Considering Janti Street at the collective relation, its role is getting stronger as the main frame road network.Keywords: Flyover construction, layout changing, Janti AreaAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pembangunan Jalan Layang Janti terhadap perkembangan tata ruang Kawasan Janti, meliputi ruang terbangun, ruang terbuka, serta hubungan antar ruang (“linkage”). Metode pengumpulan data dilakukan melalui observasi, pengamatan foto udara, dan wawancara; sedangkan metode analisis melalui deskripsi secara kualitatif yang berupa “superimposed method” dari dua lapisan kondisi lahan, yakni kondisi tata ruang sebelum dan sesudah pembangunan jalan layang. Hasil penelitian menunjukkan bahwa pengaruh pembangunan Jalan Layang Janti terdapat pada massa bangunan (“solid”), pertambahan ruang terbuka yang berupa jaringan jalan, parkir, dan taman; sedangkan pada hubungan antar ruang ̶ secara visual dan struktural ̶ yakni tumbuhnya bangunan dengan bentuk dan gaya baru, sehingga bentuk tampilan bangunan secara keseluruhan tidak proporsional. Pada hubungan kolektif, Jalan Janti semakin kuat perannya sebagai kerangka utama jaringan jalan.Kata kunci : Pembangunan jalan layang, tata ruang, Kawasan Janti

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