Mushfiroh, Luluk (2025) Analisis Intensitas Regulasi Lingkungan dalam Pengungkapan Informasi Akuntansi Lingkungan pada Usaha Kerajinan Bahan Dasar Kayu di Kecamatan Rejoso Kabupaten Nganjuk. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis intensitas regulasi lingkungan serta pengaruhnya terhadap pengungkapan informasi akuntansi lingkungan pada usaha kerajinan berbahan dasar kayu di Kecamatan Rejoso, Kabupaten Nganjuk. Tujuan ini berangkat dari kondisi bahwa sektor kerajinan kayu, khususnya UMKM,memiliki potensi menghasilkan limbah produksi seperti serbuk kayu, sisa bahan baku, serta penggunaan bahan kimia finishing yang berdampak pada lingkungan,sementara tingkat kepatuhan regulasi dan pencatatan lingkungan masih rendah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada dua objek, yaitu UD Nizam Utama dan UD Toni Jaya. Data penelitian diperoleh melalui wawancara mendalam dengan pemilik dan karyawan, observasi langsung proses produksi, serta dokumentasi terkait regulasi, catatan keuangan, dan praktik pengelolaan limbah. Hasil penelitian menunjukkan bahwa intensitas regulasi lingkungan pada kedua usaha berada pada kategori sedang. Meskipun terdapat kesadaran untuk menjaga kebersihan dan mengelola limbah, implementasi regulasi lebih banyak bersifat informal dan belum didukung dokumentasi standar. UD Nizam Utama menunjukkan penerapan lebih baik melalui sebagian pencatatan biaya lingkungan, seperti pemanfaatan limbah kayu sebagai bahan bakar dan upaya perawatan area produksi. Sebaliknya, UD Toni Jaya belum memiliki pencatatan khusus biaya atau aktivitas lingkungan sehingga pengungkapan informasi akuntansi lingkungannya sangat minimal. Secara keseluruhan, pengungkapan informasi akuntansi lingkungan pada kedua usaha masih rendah karena keterbatasan pengetahuan, tidak adanya SOP, serta kurangnya tuntutan pelaporan dari pihak eksternal. Penelitian ini menyimpulkan bahwa regulasi lingkungan yang belum intensif dan minimnya pendampingan menjadi faktor utama tidak optimalnya keterbukaan informasi lingkungan pada UMKM kerajinan kayu.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Regulasi Lingkungan, Informasi Akuntansi Lingkungan, UMKM Kayu |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200074 LULUK MUSHFIROH |
| Date Deposited: | 14 Jul 2026 02:13 |
| Last Modified: | 14 Jul 2026 02:13 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44384 |
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