MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 22 No. 3, December 2023

 

ARTICLE INFO
Article History:
Received: 16 December 2022
Accepted: 16 September 2023
Available online: 01 December 2023

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 22 NO. 3, DECEMBER 2023
https://doi.org/10.24191/MAR.V22i03-06

Construction Waste Management in the Green Accounting Perspective: A Study on Construction Companies in Indonesia


Hedy Desiree Rumambi1♣, 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


 

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