STUDENT PARTICIPATION IN THE GREEN ACCOUNTING SOCIETY PROGRAM: ITS IMPACT ON ENVIRONMENTAL AWARENESS
DOI:
https://doi.org/10.29040/jie.v8i3.14443Abstract
This study aims to determine whether student participation in the green accounting society program can affect environmental awareness. This research method uses quantitative methods using purposive sampling method with a sample of respondents selected purposively. Data were collected through a questionnaire which included variables of student participation, Green Accounting Society, and environmental awareness. The population in this study were 7th semester class A students at the Faculty of Economics & Business, Universitas Muhammadiyah Palopo. Data analysis techniques were carried out using the Statistical Package for the Social Sciences (SPSS) 25th edition application. The results of this study indicate that student participation has no significant effect on environmental awareness, while the green accounting society has a significant effect on environmental awareness.
Kata kunci: Students Participation; Green Accounting Society; Environmental Awareness;
Sustainability
References
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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
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
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
Majidah, & Aurora, P. (2023). Determinan Pengungkapan Tanggung Jawab Sosial di Indonesia. Jurnal Akuntansi Manado (JAIM), 4(3), 487–499. https://doi.org/https://doi.org/10.53682/jaim.vi.7303
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? 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.
Ren, J., Lei, H., & Ren, H. (2022). Livelihood Capital, Ecological Cognition, and Farmers’ Green Production Behavior. Sustainability (Switzerland), 14(24). https://doi.org/10.3390/su142416671
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
Saputra, M. F. M. (2020). Pengaruh Kinerja Lingkungan dan Biaya Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Lingkungan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar Di Bei Tahun 2014-2018. Jurnal Riset Akuntansi Tirtayasa, 5(2), 123–138. https://doi.org/10.48181/jratirtayasa.v5i2.8956
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
Wiguna, M., Indarti, S., Thamrin, & Andreas. (2023). Determinants of Sustainable Development: The Role of CSR Disclosure. Problems and Perspectives in Management, 21(2), 210–220. https://doi.org/10.21511/ppm.21(2).2023.23
Wu, M., Zhang, L., Li, W., & Zhang, C. (2022). How Institutional Pressure Affects Organizational Citizenship Behavior for the Environment: The Moderated Mediation Effect of Green Management Practice. Sustainability (Switzerland), 14(19). https://doi.org/10.3390/su141912086
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
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Published
2024-08-06
How to Cite
Rahmayani, A., Rismawati, R., & Supri, Z. (2024). STUDENT PARTICIPATION IN THE GREEN ACCOUNTING SOCIETY PROGRAM: ITS IMPACT ON ENVIRONMENTAL AWARENESS. JURNAL ILMIAH EDUNOMIKA, 8(3). https://doi.org/10.29040/jie.v8i3.14443
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