Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)

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Analysis of Green Accounting Implementation in Utility Companies in Indonesia (Case Study on PT Perusahaan Listrik Negara (Persero))

Authors
Endah Endah1, *, Vogy Gautama Buanaputra2
1Universitas Gadjah Mada Inceton University, Yogyakarta, Special Region of Yogyakarta, 55281, Indonesia
2Universitas Gadjah Mada Inceton University, Yogyakarta, Special Region of Yogyakarta, 55281, Indonesia
*Corresponding author.
Corresponding Author
Endah Endah
Available Online 22 May 2025.
DOI
10.2991/978-2-38476-406-8_14How to use a DOI?
Keywords
green accounting; utility company; PLN
Abstract

This research aims to analyze the implementation of green accounting in utility companies in Indonesia, specifically through a case study of PT PLN (Persero). The objective is to enhance understanding of how utility firms can incorporate environmental considerations into their financial reporting and decision-making processes. Utilizing a qualitative case study methodology, data was collected through interviews and analyzed thematically. The findings indicate that PT PLN has successfully adopted green accounting practices, progressing through the stages of environmental awareness, involvement, and reporting. This implementation serves to uphold the company’s legitimacy within society by addressing pragmatic, normative, and cognitive aspects, despite its status as a monopolistic electricity provider. PT PLN emphasizes its environmental and social responsibilities while prioritizing customer satisfaction. The implications of this study suggest that adopting green accounting can significantly enhance PT PLN’s commitment to environmental issues, fostering a more sustainable strategy and improving its public image as a contributor to environmentally friendly industrial policies.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2025
ISBN
978-2-38476-406-8
ISSN
2352-5398
DOI
10.2991/978-2-38476-406-8_14How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Endah Endah
AU  - Vogy Gautama Buanaputra
PY  - 2025
DA  - 2025/05/22
TI  - Analysis of Green Accounting Implementation in Utility Companies in Indonesia (Case Study on PT Perusahaan Listrik Negara (Persero))
BT  - Proceedings of the International Conference on Multidisciplinary Studies (ICoMSi 2024)
PB  - Atlantis Press
SP  - 186
EP  - 206
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-406-8_14
DO  - 10.2991/978-2-38476-406-8_14
ID  - Endah2025
ER  -