Combining the Concept of Green Accounting with the Regulation of Prohibition of Disposable Plastic Use

Komang Adi Kurniawan Saputra, Daniel T. H. Manurung, Lia Rachmawati, Eka Siskawati, Franklin Kharisma Genta

Abstract


This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation.

Keywords: green accounting, tri hita karana, corporate social responsibility, environment

JEL Classifications: K32, Q56; L65; L51

DOI: https://doi.org/10.32479/ijeep.10087


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