Academia Open
Vol 8 No 1 (2023): June
Business and Economics

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


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  • Resi Intan Penatari*,
  • Terrensia Sekar Pamastutiningtyas ,
  • Rauhulloh Ayatulloh Khomeini Noor Bintang
Resi Intan Penatari
Universitas Muhammadiyah Karanganyar, Indonesia *
Terrensia Sekar Pamastutiningtyas
Universitas Muhammadiyah Karanganyar, Indonesia
Rauhulloh Ayatulloh Khomeini Noor Bintang
Universitas Muhammadiyah Karanganyar, Indonesia

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.7814
Published September 6, 2023
Keywords
  • Green Accounting,
  • Water Supply Utility,
  • Sustainability,
  • Reporting Model,
  • Stakeholder Satisfaction
How to Cite
Penatari, R. I., Pamastutiningtyas , T. S., & Bintang, R. A. K. N. (2023). Towards Sustainable Practices: Green Accounting Implementation and Reporting Model in a Water Supply Utility. Academia Open, 8(1), 10.21070/acopen.8.2023.7814. https://doi.org/10.21070/acopen.8.2023.7814

Copyright (c) 2023 Resi Intan Penatari, Terrensia Sekar Pamastutiningtyas , Rauhulloh Ayatulloh Khomeini Noor Bintang

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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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