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Academia Open

Business and Economics

Vol 8 No 1 (2023): June

Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility
Menuju Praktik Berkelanjutan: Implementasi Akuntansi Hijau dan Model Pelaporan di Perusahaan Daerah Air Minum



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.8.2023.7814
Published
September 6, 2023

Abstract

This study presents a comprehensive analysis of the implementation of green accounting in a local water supply utility (PDAM) and introduces a green accounting-based reporting model. The research aims to assess the internal and external perspectives of green accounting adoption within PDAM Sukoharjo, employing a descriptive qualitative method. Findings indicate that PDAM Sukoharjo has not fully embraced the green accounting concept. However, this study contributes by introducing a reporting model founded on green accounting principles, promising to enhance stakeholder satisfaction and promote sustainable practices in the water supply sector.

Highlight:

  • The study assesses the implementation of green accounting in a local water supply utility, offering insights into its adoption within the sector.

  • Findings reveal that PDAM Sukoharjo has room for improvement in fully embracing the green accounting concept for sustainable practices.

  • The research introduces a novel green accounting-based reporting model aimed at enhancing stakeholder satisfaction and promoting sustainability in the water supply industry.

Keyword: Green Accounting, Water Supply Utility, Sustainability, Reporting Model, Stakeholder Satisfaction

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