Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah Botol Plastik di SDI Lisabheto
DOI:
https://doi.org/10.54066/jura-itb.v3i2.3144Keywords:
Environmental Accounting, Environmental Awareness, Elementary SchoolAbstract
Global environmental issues demand early awareness, including in environmental accounting. This study aims to improve SDI Lisabetho students' understanding of environmental accounting concepts and desires through community education and mediation. An interactive approach is applied by practicing processing plastic bottle waste into plant pots, providing direct experience of the importance of protecting the environment. The results of the study showed an increase in students' awareness of the environmental impacts of economic activities and the role of individuals in desires. In addition, students better understand how accounting reporting can include social and environmental aspects. The implications of this study emphasize the importance of integrating environmental accounting education into the elementary school curriculum to form a generation that cares about the environment and has a deep understanding of environmental accounting. Thus, it is hoped that students can adopt environmentally friendly habits, contribute to maintaining a balance between the economy, society, and ecology, and have critical awareness of the long-term impacts of economic activities on the environment. Introducing environmental accounting from an early age can also be a strategic step in creating a more responsible and sustainable society in the future.
References
Brazdauskas, M. (2019). Promoting student innovation-driven thinking and creative problem solving for sustainability and corporate social responsibility. Journal of Creativity and Business Innovation, 3(1), 75–87. https://www.journalcbi.com/sustainability-and-csr.html
Gunawan, J., Permatasari, P., & Wahyudi, R. (2020). Sustainability accounting education in Indonesia: Challenges and future directions. Journal of Environmental Accounting, 8(1), 45–61. https://doi.org/10.4324/jea.v8i1.234
Jaeng, T. Y., & Yadnyana, I. K. (2024). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak hotel (Studi kasus di Kabupaten Sikka, NTT). Owner: Riset dan Jurnal Akuntansi, 8(1), 509–521. https://doi.org/10.33395/owner.v8i1.1818
Jaeng, T. Y., Tunya, M. G., & Gula, V. E. (2025). Analisis kinerja keuangan pada perusahaan manufaktur sub sektor tekstil dan garment yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Journal of Economics, Business, Management, Accounting and Social Sciences (JEBMASS), 3(2), 124–136. http://putrajawa.co.id/ojs/index.php/jebmass
Kuswanto, R. (2019). Penerapan standar GRI dalam laporan keberlanjutan di Indonesia: Sebuah evaluasi. Jurnal Bina Akuntansi, 6(2), 1–21. https://doi.org/10.52859/jba.v6i2.59
Nugroho, A., & Kurniasih, D. (2023). Pengaruh edukasi akuntansi lingkungan terhadap kesadaran keberlanjutan siswa sekolah dasar. Jurnal Pendidikan Keberlanjutan, 6(2), 123–140. https://doi.org/10.76543/jpk.v6i2.890
Pramono, A., & Dewi, F. (2022). Akuntansi lingkungan dalam perspektif pendidikan dasar: Studi empiris di sekolah berbasis hijau. Jurnal Pendidikan Akuntansi Berkelanjutan, 5(3), 135–150. https://doi.org/10.67890/jpab.v5i3.678
Ruiz-Palomino, P., Martínez-Cañas, R., & Jiménez-Estévez, P. (2019). Are corporate social responsibility courses effective? A longitudinal and gender-based analysis in undergraduate students. Sustainability, 11(21), 1–17. https://doi.org/10.3390/su11216033
Sanchez, M. H. (2020). Introducing the concepts of sustainability and corporate social responsibility to accounting students. Business Education & Accreditation, 7(2), 69–73. https://doi.org/10.1016/B978-0-08-097086-8.92125-1
Wahyuningtyas, E. T., & Susesti, D. A. (2022). Peluang dan tantangan profesi akuntan di era digital bagi siswa MA Mambaul Ulum Corogo Jombang. Seminar Nasional Pengabdian Kepada Masyarakat 2021, 1(1), 597–604. https://doi.org/10.33086/snpm.v1i1.851
Wijayanti, R., Sari, S. P., & Kurniawati, L. (2022). Upaya peningkatan kompetensi calon akuntan dalam menghadapi era pembangunan berkelanjutan melalui pemahaman konsep akuntansi sosial dan lingkungan. The 15th University Research Colloquium, 108–113. http://repository.urecol.org/index.php/proceeding/article/download/2037/2000
Yasrawan, K. T., & Werastuti, D. N. S. (2022). Bagaimana peran dan penerapan akuntansi hijau di Indonesia? Jurnal Akuntansi Kontemporer, 14(3), 151–161. https://doi.org/10.33508/jako.v14i3.3514
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Riset Akuntansi

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.