Record Details

Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness

Integrated Journal of Business and Economics

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Field Value
 
Title Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness
 
Creator Rahman, Muh Akil
Sumarlin, Sumarlin
Mus, Sari Fatimah
Awaluddin, Murtiadi
Wardhani, Rulyanti Susi
 
Subject Accounting
green accounting; university social responsibility; environmental cost
M14; M41; Q56
 
Description Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.
 
Publisher Faculty of Economics, Bangka Belitung University
 
Contributor
 
Date 2019-06-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://ojs.ijbe-research.com/index.php/IJBE/article/view/156
10.33019/ijbe.v3i2.156
 
Source Integrated Journal of Business and Economics; Vol 3, No 2 (2019): Integrated Journal of Business and Economics; 164-178
Integrated Journal of Business and Economics (IJBE); Vol 3, No 2 (2019): Integrated Journal of Business and Economics; 164-178
2549-3280
2549-5933
 
Language eng
 
Relation http://ojs.ijbe-research.com/index.php/IJBE/article/view/156/pdf
 
Rights Copyright (c) 2019 Muh Akil Rahman
http://creativecommons.org/licenses/by/4.0