Analisis Penerapan Green Accounting pada Kebijakan 3K RL (Kualitas, Keamanan, Kesehatan, dan Ramah Lingkungan) pada PT. Sinar Sosro
Abstract
The increasing environmental crisis requires companies to contribute to better environmental management. PT. Sinar Sosro implements the 3K RL (Quality, Safety, Health and Environmentally Friendly) policy as an effort to reduce environmental impacts. However, the implementation of green accounting in this policy still faces challenges in measuring environmental impacts, resource efficiency and transparency of financial reports. This research aims to analyze the implementation of green accounting in the 3K RL policy at PT. Sinar Sosro. This study explores how PT Sinar Sosro identifies, measures and reports their environmental performance through the 3K RL policy. Using qualitative methods, data was collected through questionnaires distributed to several PT Sinar Sosro employees, direct observation, and analysis of company documents. The research results show that PT Sinar Sosro has implemented green accounting elements in its 3K RL policy, especially in waste management, energy efficiency and sustainable use of resources. However, there is still room for improvement, particularly in the transparency of reporting environmental costs into strategic decision making. This research provides insight into green accounting practices in the beverage industry and their contribution to business sustainability. The implication of this study is the importance of companies adopting green accounting as an integral part of business strategy.
Keywords: Green accounting, sustainability, 3K RL, PT. Sinar Sosro, environmental accounting
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