Analysis Of Implementations On Green Accounting In The Maritime Industry In The Riau Islands

University of Maritime of Raja Ali Haji, Faculty of Economics and Business Maritime, Accounting Department, Tanjungpinang, Indonesia

^* Corresponding author: ingemunthe@umrah.ac.id

Abstract

Most of the Riau Islands is ocean. Therefore, the marine ecosystem must be well-preserved. Implementing green accounting can provide a framework for sustainable management of these marine resources. The purposes of this research are to determine and analyze how companies implement activities related to the application of Green Accounting. This is a qualitative research using primary and secondary data. Primary data was obtained through interviews, while secondary data was obtained through documentation. Data analysis was conducted by conducting interviews, grouping activities according to cost groups, analyzing, and concluding. There are 2 companies that have been researched, PT Citra Tubindo, Tbk and PT Kampong Teripang Indonesia. The results showed that PT Citra Tubindo has implemented all activities related to prevention costs, detection costs, and internal failure costs. PT Kampong Teripang Indonesia has implemented all activities related to detection costs. For prevention costs, PT Kampong Teripang Indonesia has not yet implemented the development of an environmental management system. PT Kampong Teripang Indonesia has also implemented all activities related to internal failure, except for recycle water for reuse.