The Implementation of Green Accounting to Enhance the Quality of Sustainability Reports as an Implementation of Internal Audit in the Production Division Using the COSO Framework with a Digital Design Approach at CV. Anugrah Print in Surabaya
Journal Title: International Journal of Social Science Humanity & Management Research - Year 2024, Vol 3, Issue 12
Abstract
This research aims to analyze the implementation of green accounting to improve the quality of sustainability reports as part of the internal audit process based on the COSO Framework in the production division of CV. Anugrah Print, Surabaya. The study adopts a qualitative descriptive method with data collection techniques including interviews, observations, and documentation. The objective is to identify how green accounting implementation can help the company manage the environmental impact of its production waste, enhance the transparency of sustainability reporting, and support operational efficiency through digital-based systems. The findings reveal that CV. Anugrah Print has not systematically implemented green accounting. Environmental costs are not adequately recorded, and the company’s sustainability report does not fully reflect its social and environmental responsibilities. The implementation of an internal audit based on the COSO Framework can enhance operational risk management and environmental oversight but requires adequate digital infrastructure support. As an initial step, the company is recommended to adopt green accounting, document environmental costs in sustainability reports, and integrate digital systems to support the COSO Framework's implementation. This research provides practical contributions to CV. Anugrah Print in improving the quality of sustainability report disclosures, operational efficiency, and fulfillment of environmental responsibilities. Additionally, it offers insights for academics and practitioners regarding the importance of green accounting and internal control in supporting sustainability in small and medium enterprises.
Authors and Affiliations
Tasya Nurhalyza, Tri Ratnawati,
Keywords
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- EP ID EP761699
- DOI 10.58806/ijsshmr.2024.v3i12n18
- Views 18
- Downloads 0
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