BAGAIMANA PERAN AKUNTANSI MANAJEMEN LINGKUNGAN MENCIPTAKAN INOVASI PRODUK
DOI:
https://doi.org/10.37403/financial.v10i2.629Abstract
Tujuan penelitian ini adalah untuk mengetahui pengembangan sistem dan praktik akuntansi yang sesuai dengan kebutuhan perusahaan, akuntansi manajemen lingkungan memiliki prinsip utama biaya yang dikeluarkan untuk mencegah buruknya kualitas barang dan jasa yang diberikan kepada pelanggan, penekanan pada biaya lingkungan dan bahan baku yang berasal dari limbah yang terbuang dapat meningkatkan kinerja lingkungan dan organisasi. Biaya lingkungan timbul karena perusahaan menghasilkan unsur-unsur yang dapat merusak lingkungan tetapi dapat dikendalikan oleh perusahaan sehingga tidak mencemari lingkungan. Lingkungan perusahaan bekerja dengan perangkat teknologi informasi yang digunakan untuk mengubah aktivitas yang mencemari lingkungan menjadi sumber keuangan perusahaan sebagai dasar informasi untuk pengambilan keputusan yang terkait dengan penilaian kinerja lingkungan perusahaan. Realitas memiliki berbagai masalah termasuk masalah pengakuan, pengukuran, penyajian, pengungkapan kondisi yang berubah dan kemampuan untuk menghasilkan informasi akuntansi manajemen lingkungan sesuai kebutuhan. Metode ini menggunakan deskriptif dan verifikatif, alat uji statistik SEM Lisrel survey dilakukan pada 215 sampel perusahaan perkebunan kelapa sawit dipulau Sumatera. Hasil penelitian mengungkapkan informasi lingkungan, akuntansi manajemen lingkungan dan kinerja lingkungan keuangan perusahaan merupakan kinerja ekonomi suatu organisasi dapat membantu lingkungan perusahaan untuk melaporkan informasi lingkungan kepada para pemangku kepentingan pada akuntansi manajemen lingkungan dan inovasi produk.
Kata Kunci : Strategi Lingkungan Perusahaan, Sistem Manajemen Lingkungan, Penerapan Akuntansi Manajemen Lingkungan, inovasi produk lingkungan.
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