Enchancing Sustainability: The Impact of Green Accounting Using Green Restaurant Indicators

Ardinny Berlian HALIM; Nella  YANTIANA; Muhsin  MUHSIN

doi:10.38142/ijesss.v5i4.1103

Authors

Ardinny Berlian HALIM University of Tanjungpura, Indonesia
Nella YANTIANA University of Tanjungpura, Indonesia
Muhsin MUHSIN University of Tanjungpura, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v5i4.1103

Keywords:

Green Accounting, Green Restaurant, Restaurant, Sustainability, Enviromental

Abstract

Indonesia currently ranks fourth in the world's food waste production, with food waste accounting for 41.2% of total waste. This study evaluates the impact of implementing 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, and mitigation efforts. It includes using environmentally friendly materials, efficient waste management, and renewable energy in restaurants. The research was conducted at AE Kitchen & Dessert Restaurant in Pontianak using qualitative data from observation, interviews with the restaurant owner and four customers, and documentation. This restaurant has implemented green accounting well, and many green restaurant indicators have been implemented. The results showed that green accounting is essential in the restaurant industry to effectively manage environmental costs, reduce negative impacts, support sustainability, increase efficiency, and improve long-term business reputation. This research confirms that adopting green accounting is an important strategic step for the restaurant industry to reduce environmental impacts and ensure the sustainability of ecologically responsible operations.

Downloads

Download data is not yet available.

References

ANIELA, Y. (2012). PERAN AKUNTANSI LINGKUNGAN DALAM MENINGKATKAN KINERJA LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN. Berkala Ilmiah Mahasiswa Akuntansi, 1(1). http://journal.wima.ac.id/index.php/BIMA/article/view/24

Arun, T. M., Kaur, P., Ferraris, A., & Dhir, A. (2021). What motivates the adoption of green restaurant products and services? A systematic review and future research agenda. Business Strategy and the Environment, 30(4), 2224–2240. https://doi.org/10.1002/bse.2755

Baloglu, S., Raab, C., & Malek, K. (2022). Organizational Motivations for Green Practices in Casual Restaurants. International Journal of Hospitality & Tourism Administration, 23(2), 269–288. https://doi.org/10.1080/15256480.2020.1746216

Choi, G., & Parsa, H. G. (2007). Green Practices II Measuring Restaurant Managers’Psychological Attributes and Their Willingness to Charge for the “Green Practices.” Journal of Foodservice Business Research, 9(4), 41–63. https://doi.org/10.1300/J369v09n04_04

da Costa Maynard, D., Zandonadi, R. P., Nakano, E. Y., & Botelho, R. B. A. (2020). Sustainability indicators in restaurants: The development of a checklist. Sustainability (Switzerland), 12(10). https://doi.org/10.3390/SU12104076

Dikara, B., Suarta, I. K., & Bagiastuti, N. K. (2022). Penerapan Konsep Green Restaurant di Fave Hotel Mataram. Repository Politeknik Negeri Bali. https://repository.pnb.ac.id

Filimonau, V., & De Coteau, D. A. (2019). Food waste management in hospitality operations: A critical review. Tourism Management, 71, 234–245. https://doi.org/https://doi.org/10.1016/j.tourman.2018.10.009

Freeman, E. M. (2011). Restaurant Industry Sustainability: Barriers and Solutions to Sustainable Practice Indicators [Arizona State University]. https://api.semanticscholar.org/CorpusID:167566888

Humasfe Universitas Negeri Semarang. (2024, June 13). Sejauh Mana Indonesia Darurat Sampah Makanan? Universitas Negeri Semarang. https://unnes.ac.id/feb/sejauh-mana-indonesia-darurat-sampah-makanan-2/

Leonardo, A., Utomo, S. L., Thio, S., & Siaputra, H. (2014). EKSPLORASI PERSEPSI MASYARAKAT TERHADAP GREEN PRACTICES DI RESTORAN-RESTORAN YANG ADA DI SURABAYA. Jurnal Hospitality Dan Manajemen Jasa.

Pristiandaru, D. L. (2023, May 16). Indonesia Peringkat 4 Food Waste Terbanyak di Dunia. KOMPAS.Com.

Schubert, F. (2008). Exploring and Predicting Consumers’ Attitudes and Behaviors towards Green Restaurants. http://rave.ohiolink.edu/etdc/view?acc_num=osu1216261814

Schubert, F., Kandampully, J., Solnet, D., & Kralj, A. (2010). Exploring Consumer Perceptions of Green Restaurants in the US. Tourism and Hospitality Research, 10(4), 286–300. https://doi.org/10.1057/thr.2010.17

Sugiyono. (2013). METODE PENELITIAN KUANTITATIF, KUALITATIF DAN R&D. Alfabeta .

Tanti, A. R. (2023). ANALISIS PENERAPAN GREEN ACCOUNTING PADA SENTRA WISATA KULINER DHARMAWANGSA SURABAYA. Universitas Islam Negeri Sunan Ampel Surabaya.

Tapaningsih, B. S., Esmawati, E., Azzahra, F., & Hasyim, F. (2022). Analisa Green Accounting pada Aplikasi GaloninAja dalam Upaya Mewujudkan SDGs. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 3(2), 130–150. https://doi.org/10.28918/jaais.v3i2.5960

Tenenbaum, L. (2019, July 16). Plastic Cutlery Is Terrible For The Environment And We Don’t Need To Have It Delivered. Forbes. https://www.forbes.com/sites/lauratenenbaum/2019/07/16/plastic-cutlery-is-terrible-for-the-environment-and-we-dont-need-to-have-it-delivered/?sh=8b99ee4019c7

Wang, Y.-F., Chen, S.-P., Lee, Y.-C., & Tsai, C.-T. (Simon). (2013). Developing green management standards for restaurants: An application of green supply chain management. International Journal of Hospitality Management, 34, 263–273. https://doi.org/https://doi.org/10.1016/j.ijhm.2013.04.001