Enchancing Sustainability The Impact Of Green Accounting Using Green Restaurant Indicators

Halim, Ardinny Berlian (2024) Enchancing Sustainability The Impact Of Green Accounting Using Green Restaurant Indicators. Skripsi thesis, Uiversitas Tanjungpura.

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Abstract

Indonesia currently ranks fourth in the world's food waste production, with foodwaste accounting for 41.2% of total waste. This study evaluates the impact ofimplementing green accounting on the environmental performance of restaurants.Green accounting considers environmental aspects in financial statements,including a business's environmental impact, use of natural resources, andmitigation efforts. It includes using environmentally friendly materials, efficientwaste management, and renewable energy in restaurants. The research wasconducted at AE Kitchen & Dessert Restaurant in Pontianak using qualitative datafrom observation, interviews with the restaurant owner and four customers, anddocumentation. This restaurant has implemented green accounting well, and manygreen restaurant indicators have been implemented. The results showed that greenaccounting is essential in the restaurant industry to effectively manageenvironmental costs, reduce negative impacts, support sustainability, increaseefficiency, and improve long-term business reputation. This research confirms thatadopting green accounting is an important strategic step for the restaurant industryto reduce environmental impacts and ensure the sustainability of ecologically responsible operations.

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