MENGINTEGRASIKAN GREEN ACCOUNTING DALAM PENGAMBILAN KEPUTUSAN PERUSAHAAN: STUDI KASUS INDUSTRI SEMEN DI INDONESIA: MENGINTEGRASIKAN GREEN ACCOUNTING DALAM PENGAMBILAN KEPUTUSAN PERUSAHAAN: STUDI KASUS INDUSTRI SEMEN DI INDONESIA

Selvia Barokna; Ersi Sisdianto

doi:10.61722/jemba.v2i1.552

Authors

Selvia Barokna UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG
Ersi Sisdianto UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG

DOI:

https://doi.org/10.61722/jemba.v2i1.552

Keywords:

akuntansi hijau, pemangku kepentingan, keberlanjutan

Abstract

This study explores the application of green accounting in the cement industry in Indonesia and its impact on environmental performance and corporate reputation. With a focus on measuring and reporting environmental impacts, this study shows that the application of green accounting helps companies improve energy and water use efficiency, and reduce hazardous waste. The results indicate that transparency in environmental reporting not only builds trust among stakeholders but also increases customer loyalty. Nonetheless, challenges such as complexity in measuring environmental impacts and lack of global standards for reporting remain. Regulatory support from the government is essential to encourage wider adoption of green accounting practices. Implications for stakeholders include increased investor confidence, consumer satisfaction, and employee motivation, as well as positive contributions to society through corporate social responsibility (CSR) programmes. Overall, this study emphasises that the integration of green accounting is a strategic move to achieve long-term sustainability and strengthen the company's position in a competitive market.

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MENGINTEGRASIKAN GREEN ACCOUNTING DALAM PENGAMBILAN KEPUTUSAN PERUSAHAAN: STUDI KASUS INDUSTRI SEMEN DI INDONESIA