Djumaifin, Thesalonika (2025) Penerapan Green Accounting Dalam Mendukung Sustainable Development Goals 12 Pada CV. Alba Natural. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Tantangan lingkungan global mendorong penerapan pembangunan berkelanjutan melalui Sustainable Development Goals (SDGs), khususnya tujuan ke-12 tentang konsumsi dan produksi yang bertanggung jawab. Di Indonesia, UMKM memiliki peran strategis dalam perekonomian, namun penerapan green accounting masih terbatas. Penelitian ini bertujuan untuk menganalisis tingkat pemahaman dan penerapan green accounting di CV. Alba Natural, mengidentifikasi faktor pendorong dan penghambat implementasinya, serta merumuskan model penerapan green accounting yang sesuai dengan karakteristik UMKM dalam mendukung pencapaian SDGs 12. Penelitian menggunakan pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam, observasi proses produksi, dan dokumentasi, serta didukung data sekunder dari literatur relevan. Informan ditentukan secara purposive sampling yang meliputi pemilik usaha, bagian keuangan, dan bagian produksi. Analisis data dilakukan menggunakan model interaktif melalui reduksi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa CV. Alba Natural belum memahami green accounting secara formal, namun telah menerapkan praktik produksi ramah lingkungan seperti penggunaan bahan alami, efisiensi bahan baku, minimisasi limbah, penghematan energi dan air, serta program daur ulang kemasan. Biaya lingkungan belum dicatat secara terpisah dalam sistem akuntansi, meskipun telah muncul dalam pengeluaran operasional. Faktor pendorong utama adalah kesadaran pemilik usaha dan karakteristik produk, sedangkan faktor penghambat meliputi keterbatasan pemahaman, pelatihan, dan sumber daya. Penelitian menyimpulkan bahwa penerapan praktik ramah lingkungan di CV. Alba Natural telah mendukung SDGs 12, namun perlu diperkuat melalui pengembangan sistem pencatatan biaya lingkungan yang sederhana, peningkatan kapasitas SDM, serta dukungan pendampingan dari pemerintah dan lembaga terkait.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Green Accounting; UMKM; CV. Alba Natural; SDGs 12; Konsumsi dan Produksi Bertanggung Jawab; Efisiensi Sumber Daya; Keberlanjutan. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200050 Thesalonika Djumaifin |
| Date Deposited: | 16 Jul 2026 02:27 |
| Last Modified: | 16 Jul 2026 02:27 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44280 |
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