AUDINA, HERLINDA NIA (2026) GREEN ACCOUNTING SEBAGAI UPAYA MITIGASI RISIKO EKOLOGIS PADA INDUSTRI BIOPHARMA (Studi Pada PT DAEWOONG INFION). Undergraduate thesis, UNIVERSITAS PEMBANGUNAN VETERAN JAWA TIMUR.
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Abstract
This study aims to analyse the implementation of green accounting in the management of hazardous and toxic waste (B3) and its role in mitigating ecological risks in the biopharmaceutical industry, using PT Daewoong Infion as a case study. The background of this research is driven by the increasing risks of environmental and public health pollution arising from B3 waste generated by biopharmaceutical production processes, as well as the limitations of conventional accounting systems in capturing environmental costs and impacts. This study employs a qualitative approach with a case study design, utilising primary data collected through in-depth interviews with key informants and field observations, as well as secondary data obtained from company documents and relevant regulations. Data analysis is conducted using a descriptive–interpretative approach to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The findings indicate that PT Daewoong Infion has implemented green accounting through the recognition and recording of B3 waste management costs, pollution control, and environmental disclosure, which contributes to improved regulatory compliance, greater efficiency in waste management, and a reduction in ecological risks. In addition, these practices strengthen corporate legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting functions as an effective managerial and reporting instrument for integrating economic objectives with ecological responsibility, thereby supporting the sustainable operations of the biopharmaceutical industry. The findings recommend strengthening environmental cost measurement systems and transparency in reporting to enhance ecological risk mitigation on a sustainable basis. Keywords: Green Accounting, Hazardous and Toxic Waste (B3), Ecological Risk Mitigation, Biopharmaceutical Industry.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Economic and Business > Magister Accounting |
| Depositing User: | HERLINDA NIA AUDINA |
| Date Deposited: | 13 Mar 2026 03:22 |
| Last Modified: | 13 Mar 2026 03:22 |
| URI: | https://repository.upnjatim.ac.id/id/eprint/49129 |
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