Green Accounting Based on University Social Responsibility at Politeknik Negeri Bali

DOI

10.2991/icastss-19.2019.28How to use a DOI?

Keywords

corporate social responsibility, environmental awareness, green accounting, higher education, university social responsibility

Abstract

University Social Responsibility is a concept of social responsibility of an university to its environment. The disclosure of social information related to the application of USR in the university has not yet been compulsory according to financial accounting standards in Indonesia, but as an institution that is closely related to the environment, the disclosure of accounting related to environmental conservation which is known as green accounting needs to be done by an university. This study aims to determine the application of green accounting based on university social responsibility (USR) as a form of environmental concern at Politeknik Negeri Bali. The type of this research is qualitative research using a phenomenological approach, Data sources are primary data with data collection methods such as interviews and observations and other secondary data support and methods of data analysis by building research conclusions by abstracting empirical data collected from the field. The results of this study indicate that the level of environmental awareness and environmental involvement at the Politeknik Negeri Bali is quite good but has not been supported by the existence of environmental reporting and environmental audit in Politeknik Negeri Bali.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Gusti Ayu Astri Pramitari
AU  - I Gusti Agung Oka Sudiadnyani
AU  - Ni Luh Putu Norma Dewi Abdi
PY  - 2019/10
DA  - 2019/10
TI  - Green Accounting Based on University Social Responsibility at Politeknik Negeri Bali
BT  - Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)
PB  - Atlantis Press
SP  - 273
EP  - 276
SN  - 2352-5398
UR  - https://doi.org/10.2991/icastss-19.2019.28
DO  - 10.2991/icastss-19.2019.28
ID  - Pramitari2019/10
ER  -