ANALISIS PENERAPAN GREEN ACCOUNTING DALAM PENGELOLAAN LIMBAH PROGRAM LITERASI PT PETROKIMIA GRESIK

Green Accounting is an accounting method that integrates environmental costs into a company's financial reporting that focuses on the impact of operations on the environment. The Literacy Program is an empowerment program initiated by PT Petrokimia Gresik to empower cattle breeders in Sumbersari Village, Lamongan, East Java, by managing livestock and agricultural waste better. This study analyzes the application of Green Accounting in waste management and its impact on economic, social, and environmental aspects. The method used is descriptive qualitative with data collection techniques through interviews and documentation. The results of the study indicate that waste managed in the Literacy Program can be converted into valuable products. The Green Accounting report revealed that the largest expenditure was on prevention costs (53.3%), followed by internal failure costs (46.3%). There were no detection costs or external failure costs in the processing of agricultural and livestock waste. Overall, this program has succeeded in reducing the negative impact on the environment despite using simple reporting in disclosing and presenting Green Accounting financial reports.