GREEN ACCOUNTING UNTUK KEBERLANJUTAN LINGKUNGAN HIDUP PADA PEMERINTAH DAERAH KABUPATEN SLEMAN

This research aims to determine the understanding and application of green accounting in the Sleman Regency Regional Government. Understanding green accounting is seen through understanding the concept of green accounting itself, activities carried out, cost budgeting and realization of environmental costs. This research analyzes the financial reports of the Sleman Regency Regional Government from 2020 to 2022.
The type of research used in this research is a descriptive qualitative research method with a comparative approach, namely the researcher describes the findings originating from data collected through interviews, documents and observations on the research object which is then compared with the method of applying environmental accounting.
The results of this research conclude that the Regional Government of Sleman Regency has carried out various activities, determined and realized the budget for implementing activities as a form of concern for the environment. Apart from that, the Sleman Regency Regional Government does not yet understand the concept of green accounting, but in its implementation it has indirectly implemented it.