PENERAPAN GREEN ACCOUNTING DALAM MEWUJUDKAN EKONOMI BERKELANJUTAN PADA BUDI DAYA IKAN KOI CYPRINOS CARPIO DI KABUPATEN BLITAR.pdf

Abstrak

Sustainable economy is an economic system that aims to create sustainable economic growth, preserve the environment and improve social welfare. One way to achieve a sustainable economy is the consistency of business units in implementing green accounting in recording the costs and benefits of business operational activities. This scientific work uses qualitative methods with a field study type. The data source used in this scientific work is primary data with the key instrument being the owner of the koi fish cultivation business. The data collection techniques used in this scientific work are interviews, observations and documentation. The results show that UD. Age Koi Mart applies four of the five elements of green accounting. These concepts include waste processing, quality planning, process improvement or reengineering, and waste processing. This concept is a supporter in realizing a sustainable economy.