Akuntansi Lingkungan Dalam Perspektif Regulator

Sarah Yuliarini

Abstract


Akuntansi lingkungan (akuntansi lingkungan) di indonesia kurang dalam data pembukuannya karena ketidakcukupan standar akuntansi lingkungan atau fokus pada standar internasional. Berdasarkan temuan akuntansi lingkungan diperlukan oleh pemangku kepentingan eksternal dan manajemen internal untuk menjaga stabilitas bisnis. Studi kasus kualitatif dilakukan untuk memahami perlakuan akuntansi lingkungan dari perspektif peraturan Indonesia. Data dikumpulkan dari tujuh belas peserta dalam dua fase; tahap pertama adalah dari regulator, menggunakan tiga teknik pengumpulan data: wawancara, observasi, dan tinjauan dokumen yang kemudian ditriangulasi untuk tujuan analisis. Kerangka konseptual yang masuk akal yang diusulkan oleh penelitian ini terdiri dari enam kategori dari perspektif regulator indonesia tentang praktik akuntansi lingkungan. kategori-kategori dari perspektif regulator yang harus ditetapkan secara terintegrasi, adalah: (a) penggunaan standar organisasi, (b) penegakan hukum lingkungan, (c) manajemen sistem dan aktivitas organisasi, (d) pelaporan, (e) evaluasi akuntansi lingkungan, dan (f) aspek keberlanjutan. Kesimpulannya, temuan penelitian ini berkontribusi pada pembuat kebijakan dalam memutuskan peraturan dan prosedur pelaporan akuntansi lingkungan di Indonesia

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DOI: http://dx.doi.org/10.25105/semnas.v0i0.3565

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