AKTUALISASI AJARAN ISLAM DALAM PRAKTIK AKUNTANSI LINGKUNGAN

Abstract

Abstract: Actualization of Islamic Teachings in Environmental Accounting Practices. This study aimed to explain environmental accounting practices based on an Islamic perspective. The method used was configurative-ideographic studies on sugar factory companies in Bone. The results showed that environmental concerns include energy efficiency and recycling of waste. In addition, managers also had environmental responsibilities in the form of environmentally friendly energy use and recycling habits. In the reporting aspect, the manager had an environmental cost component that includes both human and natural aspects. By including the value of monotheism, Islamic teachings required humans to preserve the environment, as one of the tasks of the caliph.

Keywords

• ajaran islam
• akuntansi lingkungan
• biaya lingkungan
• khalifah