The Influence of Student Engagement in the Green Accounting Society Program on Their Awareness Environmental Issues

Amelia Rahmayani; Rismawati; Zikra Supri

Penulis

Amelia Rahmayani Universitas Muhammadiyah Palopo
Rismawati 1Universitas Muhammadiyah Palopo
Zikra Supri Universitas Muhammadiyah Palopo

Kata Kunci:

Partisipasi mahasiswa, Masyarakat akuntansi hijau, kesadaran lingkungan, keberlanjutan

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah partisipasi mahasiswa dalam program green accounting society dapat mempengaruhi kesadaran lingkungan. Metode penelitian ini menggunakan metode kuantitatif dengan menggunakan metode purposive sampling dengan sampel responden yang dipilih secara purposif. Data dikumpulkan melalui kuesioner yang mencakup variabel partisipasi mahasiswa, Green Accounting Society, dan kesadaran lingkungan. Populasi dalam penelitian ini adalah mahasiswa semester 7 kelas A di Fakultas Ekonomi & Bisnis, Universitas Muhammadiyah Palopo. Teknik analisis data dilakukan dengan menggunakan aplikasi Statistical Package for the Social Sciences (SPSS) 25th edition. Hasil penelitian ini menunjukkan bahwa partisipasi mahasiswa tidak berpengaruh signifikan terhadap kesadaran lingkungan, sedangkan green accounting society berpengaruh signifikan terhadap kesadaran lingkungan.

Referensi

Al-Dhaimesh, O. H. (2020). Green accounting practices and economic value added: An applied study on companies listed on the Qatar stock exchange. International Journal of Energy Economics and Policy, 10(6), 164–168. https://doi.org/10.32479/ijeep.10199

Al-Zohbi, G., & Pilotti, M. A. E. (2023). Contradictions about Sustainability: A Case Study of College Students from Saudi Arabia. Sustainability (Switzerland), 15(4). https://doi.org/10.3390/su15043483

Angelina, M., & Nursasi, E. (2021). PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA. 14(2), 211–224. https://doi.org/https://doi.org/10.56521/manajemen-dirgantara.v14i2.286

Chairia, Ginting, J., Ramles, P., & Ginting, F. (2022). IMPLEMENTASI GREEN ACCOUNTING ( AKUNTANSI LINGKUNGAN ) DI INDONESIA : STUDI LITERATUR. 8, 40–49. https://doi.org/https://doi.org/10.37403/financial.v8i1.368

Deswanto, V. (2022). Literature Review : Green Accounting Era 4 . 0 Menuju Society 5 . 0. 11(2), 42–48.

Faizah, B. S. Q. (2020). Penerapan Green Accounting Terhadap Kinerja Keuangan. Jurnal Riset Akuntansi Kontemporer, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779

Filimonau, V., & Tochukwu, C. O. (2020). Exploring managerial approaches to mitigating solid waste in hotels of Lagos, Nigeria. Journal of Cleaner Production, 270, 122410. https://doi.org/10.1016/j.jclepro.2020.122410

Gabriella, D. A., & Sugiarto, A. (2020). Kesadaran Dan Perilaku Ramah Lingkungan Mahasiswa Di Kampus. Jurnal Ilmu Sosial Dan Humaniora, 9(2), 260–275. https://doi.org/10.23887/jish-undiksha.v9i2.21061

Gharib, M., Alam, M. S., Hawaldar, I. T., Murshed, M., Khan, U., Alvarado, R., & Rehman, I. U. (2023). Roles of green intellectual capital facets on environmental sustainability in Oman. Economic Research-Ekonomska Istrazivanja , 36(3). https://doi.org/10.1080/1331677X.2022.2149591

Gonzalez, C. C., & Peña-Vinces, J. (2022). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w

He, X., & Li, B. (2023). A Study on the Influence of Green Industrial Policy on Urban Green Development: Based on the Empirical Data of Ecological Industrial Park Pilot Construction. Sustainability, 15(13), 10065. https://doi.org/10.3390/su151310065

Iqbal, J., Kousar, S., & ul Hameed, W. (2018). Antecedents of sustainable social entrepreneurship initiatives in Pakistan and Outcomes: Collaboration between quadruple helix sectors. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124539

Maama, H., & Gani, S. (2022). Carbon accounting, management quality, and bank performance in East Africa. Environmental Economics, 13(1), 114–125. https://doi.org/10.21511/ee.13(1).2022.10

Nguyen, T. M. P., Ha, H. H., & Tran, M. D. (2023). Determinants influencing the application of green accounting: The case of Vietnamese constructions firms. Corporate Governance and Organizational Behavior Review, 7(2, special issue), 282–292. https://doi.org/10.22495/cgobrv7i2sip7

Nyoman, D., & Werastuti, S. (2022). BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA ? Komang Tri Yasrawan. 14(3), 151–161.

Rahman, M. A., Sumarlin, S., & Mus, S. F. (2019). Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness. Integrated Journal of Business and Economics, 3(2), 164. https://doi.org/10.33019/ijbe.v3i2.156

Ramos, L. M., Valdivia, I. H., & Muiña, F. E. G. (2023). ANTECEDENTS, OUTCOMES, AND BOUNDARIES OF GREEN HUMAN RESOURCE MANAGEMENT: A LITERATURE REVIEW. 63(4), 1–21.

Rosaline, V. D., & Wuryani, E. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. 8(3), 569–578. https://doi.org/https://doi.org/10.17509/jrak.v8i3.26158

Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504–512. https://doi.org/10.1108/IJOES-03-2019-0056

Saija, M. E., Daniotti, S., Bosco, D., & Re, I. (2023). A Choice Experiment Model for Sustainable Consumer Goods: A Systematic Literature Review and Workflow Design. Sustainability (Switzerland), 15(17). https://doi.org/10.3390/su151713183

Saputra, K. A. K., Manurung, D. T. H., Rachmawati, L., Siskawati, E., & Genta, F. K. (2021). Combining the concept of green accounting with the regulation of prohibition of disposable plastic use. International Journal of Energy Economics and Policy, 11(4), 84–90. https://doi.org/10.32479/ijeep.10087

Sari, S. (2022). Penerapan Green Accounting Sebelum dan Sesudah Penetapan Virus Covid-19 sebagai Bencana Nasional. Jurnal Ecodemica Jurnal Ekonomi Manajemen Dan Bisnis, 6(1), 77–87. https://doi.org/10.31294/eco.v6i1.12160

Sudiarto, T. (2022). KONTRIBUSI PEMBELAJARAN KOLABORATIF DAN LESSON STUDY TERHADAP PARTISIPASI MAHASISWA UNIVERSITAS MUHAMMADIYAH SURAKARTA. 1, 42–53.

Sugiyono. (2019). Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta. 1–150.

Sukmadilaga, C., Winarningsih, S., Yudianto, I., Lestari, T. U., & Ghani, E. K. (2023). Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries. International Journal of Energy Economics and Policy, 13(2), 509–515. https://doi.org/10.32479/ijeep.14071

Tu, J. C., & Huang, H. S. (2015). Analysis on the relationship between green accounting and green design for enterprises. Sustainability (Switzerland), 7(5), 6264–6277. https://doi.org/10.3390/su7056264

Yudawisastra, H. G., Anwar, M., Nidar, S. R., & Azis, Y. (2023). The Emergence of Green Management and Sustainability Performance for Sustainable Business at Small Medium Enterprises (SMEs) in the Culinary Sector in Indonesia. International Journal of Sustainable Development and Planning, 18(5), 1489–1497. https://doi.org/10.18280/ijsdp.180519