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Kesiapan Implementasi Green Accounting Terhadap Efisiensi Biaya Operasional Pada Perusahaan Manufaktur (Studi Kasus: PT. Quindofood)
"Goal: This study aims to analyze the implementation of Islamic Green
Accounting on operational cost efficiency in manufacturing companies. Islamic
Green Accounting is an accounting approach that integrates environmental
accounting principles with Sharia values, such as fairness, transparency, and
responsibility for environmental sustainability as a form of trust.
Methods: The research method used was a qualitative case study approach in a
manufacturing company that has implemented Sharia-compliant
environmentally friendly practices. Data were collected through in-depth
interviews, observations, and document reviews, then analyzed using data
reduction, data presentation, and conclusion drawing techniques.
Fact/Finding: The results indicate that the implementation of Islamic Green
Accounting can optimize operational cost efficiency through waste reduction,
sustainable resource utilization, and improved corporate image. Furthermore,
the integration of Islamic values into environmental financial reporting
strengthens corporate compliance with regulations and enhances
accountability to stakeholders. These findings contribute to the development of
Sharia-compliant green accounting concepts and serve as a reference for
manufacturing companies in implementing cost efficiency strategies that align
with environmental sustainability and Islamic principles."
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