GREEN ACCOUNTING DAN PRODUKSI TAMBAK UDANG DI PACITAN: ANALISIS STATISTIK
DOI:
https://doi.org/10.47491/landjournal.v6i2.4283Keywords:
Green Accounting, Produksi Tambak Udang, Keberlanjutan, RegresiAbstract
Di tengah meningkatnya kesadaran global terhadap pembangunan berkelanjutan, green accounting semakin diakui sebagai alat strategis yang penting dalam pengelolaan bisnis yang ramah lingkungan. Green accounting mengintegrasikan aspek lingkungan ke dalam pelaporan keuangan untuk mendorong akuntabilitas lingkungan tanpa mengabaikan kelayakan ekonomi. Meskipun telah banyak penelitian yang membahas kontribusinya terhadap efisiensi dan kepatuhan lingkungan, masih terdapat kesenjangan dalam literatur mengenai dampak langsung green accounting terhadap kinerja produksi, khususnya dalam sektor usaha kecil seperti budidaya tambak udang. Penelitian ini bertujuan untuk menyelidiki hubungan antara frekuensi penerapan green accounting dan volume produksi tambak udang di Pacitan, Jawa Timur. Menggunakan pendekatan kuantitatif berbasis statistik, data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier dan korelasi. Hasil analisis menunjukkan adanya korelasi negatif yang lemah antara frekuensi penerapan green accounting dan produksi, yang mengindikasikan bahwa semakin sering praktik green accounting diterapkan, tidak serta-merta meningkatkan volume produksi. Temuan ini memberikan kontribusi penting dengan menantang anggapan umum bahwa green accounting secara langsung mendorong peningkatan produktivitas. Selain itu, penelitian ini memperkuat pentingnya pemahaman kontekstual dan implementasi green accounting yang lebih adaptif terhadap karakteristik usaha lokal, khususnya di sektor perikanan skala kecil. Studi ini memperluas wacana akademik dan memberikan landasan bagi kebijakan serta praktik bisnis yang lebih relevan dalam menerapkan akuntansi hijau secara efektif dan proporsional.
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