Green Accounting for a Sustainable Future: University Social Responsibility at STIE Pancasetia
DOI:
https://doi.org/10.24260/aktiva.v3i2.4639Keywords:
Environmental Awareness, Environmental Involvement, Environmental Reporting, Environmental Audit, University Social ResponsibilityAbstract
Purpose: This research aims to examine environmental sustainability at STIE Pancasetia Banjarbaru by investigating environmental awareness, environmental involvement, environmental reporting, and environmental audit within the community.
Methodology: This study adopts an innovative Mixed Methods approach, combining quantitative analysis using Chi Square tests with in-depth qualitative analysis of interview results. With a sample of 92 respondents from lecturers, staff, and students at STIE Pancasetia, this research collects data through questionnaires and interviews to present a comprehensive picture of the phenomenon under investigation.
Research Findings: This research indicates a significant correlation between environmental awareness, involvement, and environmentally friendly behavior and management at STIE Pancasetia, supported by a Chi Square probability value of 0.000 < α 0.05. Nevertheless, environmental reporting and auditing require improvement, as 55.6% of respondents perceive reporting as adequate but insufficient in environmental impact disclosure, and 55.6% consider auditing ineffective. Hence, enhancing competence and developing reporting and auditing systems is crucial for improving transparency and accountability.
Contribution: To achieve environmental sustainability, it is recommended to: enhance environmental awareness and involvement through targeted programs, integrate Green Accounting based on University Social Responsibility (USR) into education, research, and community service activities, and improve transparency and accountability in environmental reporting and auditing through accurate and effective systems.
Tujuan Penelitian: Penelitian ini bertujuan untuk meneliti keberlanjutan lingkungan di STIE Pancasetia Banjarbaru melalui investigasi kesadaran lingkungan, keterlibatan lingkungan, Pelaporan lingkungan, dan audit lingkungan di kalangan komunitas.
Metodologi: Penelitian ini mengadopsi pendekatan Mixed Methods yang inovatif, memadukan analisis kuantitatif dengan uji Chi Square dan analisis kualitatif mendalam dari hasil wawancara. Dengan sampel sebanyak 92 responden dari dosen, staf, dan mahasiswa STIE Pancasetia, penelitian ini mengumpulkan data melalui kuesioner dan wawancara untuk menyajikan gambaran komprehensif tentang fenomena yang diteliti.
Temuan Penelitian: Penelitian ini menunjukkan bahwa kesadaran dan keterlibatan lingkungan di STIE Pancasetia memiliki hubungan signifikan dengan perilaku ramah lingkungan dan pengelolaan lingkungan, dengan nilai probabilitas Chi Square 0,000 < α 0,05. Namun, pelaporan dan audit lingkungan masih memiliki kekurangan, dengan 55,6% responden menilai pelaporan sudah baik namun kurang dalam pengungkapan dampak lingkungan, dan 55,6% menilai audit lingkungan belum efektif. Oleh karena itu, diperlukan peningkatan kompetensi dan pengembangan sistem pelaporan dan audit lingkungan untuk meningkatkan transparansi dan akuntabilitas.
Kontribusi: Untuk mencapai keberlanjutan lingkungan, direkomendasikan untuk meningkatkan kesadaran dan keterlibatan lingkungan melalui program yang ditargetkan, mengintegrasikan Akuntansi Hijau berbasis Tanggung Jawab Sosial Universitas (USR) ke dalam kegiatan pendidikan, penelitian, dan pengabdian kepada masyarakat, serta meningkatkan transparansi dan akuntabilitas dalam pelaporan dan audit lingkungan melalui sistem yang akurat dan efektif.
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Copyright (c) 2025 Ros Nirwana, Reny Marliadi, Rahmatullah Alfikri, Rahmi Nadiar, Mutmainah Mutmainah
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