Hedy Desiree Rumambi^1♣, Debby Willar², Ali Akbar Steven Ramschie³, Novatus Senduk² and Fransiscus Josep Tulung⁴

¹Accounting Department, Manado State Polytechnic, Manado, Indonesia
²Civil Engineering Department, Manado State Polytechnic, Manado, Indonesia
³Electrical Engineering Department, Manado State Polytechnic, Manado, Indonesia
⁴Mechanical Engineering Department, Manado State Polytechnic, Manado, Indonesia

ABSTRACT

This study describes construction waste management activities and their relevance to financial statement elements from a green accounting perspective. The research used a qualitative approach and was conducted on nine small and medium enterprise construction service companies with K (small) and M (medium) business scales. Data were collected using in-depth interviews with 17 informants and analysed using the Miles and Huberman technique. The results showed that the cost of managing concrete waste was part of the cost of cleaning the project site and had a 2-5% budget of the total. A concrete waste crusher machine will have a positive impact on the company because the results of waste treatment can be used in other construction processes. Reducing, reusing, recycling, and landfilling are all construction waste management activities. These activities have an impact on the cost of economic resources and the economic and environmental benefits for the company. These sacrifices and benefits are relevant to the elements that make up environmental financial statements. These elements include fixed assets (recycled machines and equipment), environmental costs, social costs, and other income, representing economic and environmental phenomena from construction waste management activities and is becoming a concern for green accounting implementation in construction companies in developing countries.

Keywords: construction waste management, financial statement elements, green accounting

^♣Corresponding Author: Hedy Rumambi; Jalan Raya Politeknik, Desa Buha, Kairagi, Manado-95252; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel: +62811432690