PERNAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) DALAM UPAYA PENINGKATAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN PT TIMAH TBK
Keywords:
GREEN ACCOUNTING, ENVIROMENTAL PERFOMANCE, FINANCIAL PERFOMANCE, ACCOUNTING INFORMATION SYSTEM, MINING INDUSTRYAbstract
This study aims to analyze the role of
environmental accounting (green accounting) in improving
environmental and financial performance at PT Timah Tbk.
The problem underlying this research is the need for
companies, especially in the mining sector, to integrate
environmental responsibility into accounting practices. A
descriptive qualitative method was employed, utilizing
secondary data obtained from annual reports and
sustainability reports for the period of 2019 to 2023. The
data were analyzed to evaluate the extent of green
accounting implementation and its impact on the
company’s operational outcomes. The results indicate that
PT Timah Tbk has implemented green accounting through
environmental cost recording, sustainability disclosures,
and the integration of environmental data into the
Accounting Information System. This implementation
enables the company to improve resource efficiency,
enhance transparency, and support sustainable decision
making. Environmental performance improved annually,
marked by increased efficiency in energy and water use,
effective waste management, and enhanced sustainability
reporting. Financial performance, measured using Return
on Assets (ROA), showed fluctuations but maintained a
generally positive trend. These findings suggest that green
accounting plays a strategic role in balancing corporate
profitability with environmental stewardship, despite
challenges such as the lack of standardized reporting
frameworks and limited internal capacity. The study
contributes to the understanding of how environmental
accounting supports sustainable corporate practices in the
extractive industry.
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