SKRIPSI DIGITAL
Analysis of the Effectiveness of Green Accounting in Enhancing Operational Cost Efficiency and Environmental Sustainability at PT Wijaya Karya (Persero) Tbk for the Period 2020–2024 = Analisis Efektivitas Akuntansi Hijau dalam Meningkatkan Efisiensi Biaya Operasional dan Keberlanjutan Lingkungan pada PT Wijaya Karya (Persero) Tbk Periode 2020–2024
Lutfi Amalia, “Analysis of the Effectiveness of Green Accounting in Enhancing Operational Cost Efficiency and Environmental Sustainability at PT Wijaya Karya (Persero) Tbk for the Period 2020–2024.” A thesis of Bachelor of Applied Science in Managerial Accounting Study Program, Accounting Department, Politeknik Negeri Semarang, under the supervision of Musyafa Al Farizi, S.E., M.Si. and Kenneth Pinandhito, S.S.T., M.Sc., completed in January 2026, consisting of 104 pages.
Growing demands for environmental accountability have encouraged firms to integrate environmental aspects into their accounting systems through the adoption of green accounting. This study examines the effectiveness of green accounting in enhancing operational cost efficiency and supporting environmental sustainability at PT Wijaya Karya (Persero) Tbk over the period 2020–2024. A mixed-methods approach was employed, combining quantitative analysis of financial and sustainability reports with qualitative insights obtained from interviews with relevant informants. The findings indicate that, while green accounting has enhanced transparency and accountability in environmental reporting, it has not yet translated into optimal improvements in operational cost efficiency, as reflected in the declining net profit performance despite relatively high revenues in certain years. Nevertheless, the company demonstrates a consistent commitment to environmental sustainability through the disclosure of environmental costs and the implementation of environmental management programs. These results highlight the importance of strengthening the integration of green accounting with management control systems to achieve both financial efficiency and long-term sustainability.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah