KOMPARASI PRAKTIK GREEN ACCOUNTING PADA PERUSAHAAN DI INDONESIA: PERSPEKTIF PERUSAHAAN JASA DAN PERUSAHAAN DAGANG

Novia Rizki; Victoria K. Priyambodo; Paradisa Sukma; Ni Putu Ari Aryawati

doi:10.53977/jw.v2i1.941

Novia Rizki Universitas Mataram
Victoria K. Priyambodo Universitas Mataram
Paradisa Sukma Universitas Mataram
Ni Putu Ari Aryawati Institut Agama Hindu Negeri Gde Pudja Mataram

DOI: https://doi.org/10.53977/jw.v2i1.941

Abstract

This study aims to determine the similarities and differences between
service and trading companies' green accounting practices. PT Bank
Mandiri (Persero) Tbk is used as a sample for service companies and
PT Matahari Department Store Tbk is a sample for trading
companies. The method used descriptive comparative by comparing
the green accounting practices of the two companies disclosed in their
annual reports and sustainability reports. These two companies do
not carry out production activities, but both provide quite
comprehensive environmental responsibilities. The two companies
recycle waste, offer environmentally friendly products, reduce the use
of plastic and paper, and work to reduce the negative effects of
greenhouse gas emissions. The difference between the two lies in
whether or not a special team handles the environment and the
different components included in the details of environmental
management costs.

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