Institutional Repository | Satya Wacana Christian University: Kepedulian dan Pengetahuan Pelaku Bisnis Mengenai Green Accounting : Studi Kasus pada Usaha Jasa Salon di Salatiga

ABSTRACT

Every businessman has to own the awareness of environment cost in order to
preserve the environment and have a balance in production relation and environment
care. Green accounting is kind of accounting which is tries to include environment
cost into financial performance business. Accountant’s behavior that includes the
environment cost into the company costs component will produce quantitative
estimation of the expense and company environment care. Green Accounting concept
will increase businessman’s knowledge about their attention for company
environment. This study examines about green accounting practice and environment
cost in small and medium enterprise. This research was conducted in Salatiga with
the study’s object to the soybean businessman that joined in PRIMKOPTI
“HANDAYANI”, Salatiga. Data collecting method was conducted by interview and
distribute questionnaires to businessmen. By this research, we could see that
questionnaire data results showed that all businessman have known the environment
cost, but it doesn’t charged in the business cost. So, it means that government
socialization is a necessary so that green accounting concept can be accepted and
environment cost can be practiced by the businessman.
Keywords : green accounting, environmental cost.