Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy

Dwi Suhartini, A. Widoretno, Rizdina Azmiyanti
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引用次数: 1

Abstract

This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia. USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well. The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally. For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.
基于大学社会责任与良好大学治理政策的绿色会计实施比较研究
本研究的目的是比较研究基于USR的绿色会计在印尼大学的应用。基于usr的绿色会计有四个维度,即环境意识、环境参与、环境报告和环境审计。然而,基于usr的绿色会计的实施并没有得到适当的实施,特别是在环境报告和审计方面,而对环境活动的意识和参与却得到了很好的实施。研究方法采用文献综述与相关主题的期刊文章。研究结果证明,印度尼西亚国立大学和私立大学的环境意识和环境参与得到了很好的落实,而环境报告和环境审计却没有得到最佳的开展。由于这个原因,GUG的实现没有得到正确的实现。管理USR的条例尚未建立,环境审计职能也没有得到最大的重视。环境审计功能不包括在SPI的职责中,因为SPI的任务功能只关注控制财务资源、人力资源以及设施和基础设施资源的管理和实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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