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

  • I Nyoman Aditya Putra Politeknik Negeri Bali
  • M Dana Saputra Politeknik Negeri Bali
  • I N Sugiarta Politeknik Negeri Bali

Abstract

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.

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Published
Apr 13, 2021
How to Cite
PUTRA, I Nyoman Aditya; SAPUTRA, M Dana; SUGIARTA, I N. The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Going Concern at CV. DBU. Journal of Applied Sciences in Accounting, Finance, and Tax, [S.l.], v. 4, n. 1, p. 23-27, apr. 2021. ISSN 2655-2590. Available at: <http://ojs.pnb.ac.id/index.php/JASAFINT/article/view/2420>. Date accessed: 29 sep. 2021. doi: http://dx.doi.org/10.31940/jasafint.v4i1.2420.
Section
Articles