KEPEDULIAN DAN PENGETAHUAN PELAKU BISNIS MENGENAI GREEN ACCOUNTING

  • I Putu Edy Arizona Universitas Mahasaraswati Denpasar
  • I Wayan Suarjana Universitas Mahasaraswati Denpasar
Keywords: Green Accounting, environment care, environment cost

Abstract

This research aims to know the extent to which businesses care about the environment and have knowledge of green accounting. This research was conducted in Denpasar city by taking the research object of 60 businessmen (small medium enterprises) home packed with conducting a survey using a questionnaire that included several criteria which is about awareness and concern for the environment, business knowledge about the cost of the effort and the cost of the environment, the style of spending every business person individually and what they treasure in the effort they went through it. Based on the results of the research that has been done, then it can be inferred that the perpetrators of the attempt (SMEs) restaurants in Denpasar city more concerned with quality, profits and turnover in the activity of his business than to the handling of waste. This happens because the SMEs are usually more oriented to profit (profit oriented), so to obtain the profit and turnover is high, then they keep the quality of its products, so for the environmental cost of expenditure are often negligible. On the other hand, the perpetrator of such business actually cares for the environment, but they do not know clearly about the environment and environmental accounting (green accounting).

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