Merlian, Desby Bening (2018) Differences In Understanding and Application Of Green Accounting In Small And Medium Enterprises Batik In Surakarta. Accounting Department. Economics Faculty. Setia Budi University of Surakarta. Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
This study aims to determine the understanding of the Green Accounting concept as well as to examine the differences of Green Accounting implementation on small and medium-sized businesses in Surakarta. Researchers do Green Accounting research on the concerns of UKM batik to the environment and also the understanding and application of environmental costs on UKM batik. Data obtained from interviews, direct observation and the spread of questionnaires to the owners or managers of small businesses and batik medium enterprises in Kampung Laweyan and Kampung Kauman. The number of samples used are 25 small businesses and 25 batik medium enterprises in Kampung Laweyan and Kauman Village. The statistical test was performed with the IBM SPSS Version 21 program. Based on the results of the analysis by using Different Test (T-Test) and by direct qualitative observation, it is found that there is no difference between Green Accounting implementation between small and medium-sized businesses in Surakarta. In addition, this research can explain that small and medium business actors already understand in terms of environmental concerns and environmental costs. Keywords: Green Accounting, Environmental Awareness and Environmental Costs.
Item Type: | Thesis (Skripsi) |
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Uncontrolled Keywords: | Green Accounting, Environmental Awareness and Environmental Costs. |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
Depositing User: | magdalena kartika ningsih |
Date Deposited: | 26 Sep 2019 04:44 |
Last Modified: | 26 Sep 2019 04:44 |
URI: | http://repo.setiabudi.ac.id/id/eprint/353 |
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