Green Accounting: Green Wasathiyah Campus

Abstract

The issue of environmental change has become a hot topic to discuss in recent years due to climate change in the form of global warming caused by the industrial world. In addition to the industrial world, namely companies, one of the institutions affected by environmental changes is universities. Universities are now increasingly aware of the importance of preserving the environment in an effort to sustain it in the future, one of which is implemented by the State Islamic University (UIN) Salatiga. This research method uses descriptive qualitative analysis to determine the extent to which UIN Salatiga applies the concept of environmental accounting. From the results of the study, UIN Salatiga was ranked in the Top 6 PTKIN Green Campuses based on a ranking from the UI GreenMetric World University Rankings in 2021. Environmental Accounting has been applied by UIN Salatiga to detect environmental costs based on Hansen Mowen, environmental cost budgets based on the Green Campus UIN SalatigaThe drawback of UIN Salatiga in applying the concept of Environmental Accounting is that it has not recorded and has not been properly calculated regarding savings due to recording constraints.