IMPLEMENTATION OFGREEN ACCOUNTING

BASED ONUNIVERSITY SOCIAL RESPONSIBILITY

AT YOGYAKARTA STATE UNIVERSITY

Abdullah Taman

Fakultas Ekonomi Universitas Negeri Yogyakarta

Kampus UNY, Karangmalang, Yogyakarta 55281, Indonesia

WidhiyantiAstiti

Alumnus FE UNY

ABSTRACT

The objective of this article is to describe implementation of green accounting based on university social responsibility (USR) in Yogyakarta State University (YSU). Green accounting includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing.

Population of this research are structural occupation, lecturer, staff, and student. Sampling technique used is simple random sampling. Data collecting methods used are documentation and questionnaire. Descriptive statistic analysis is used to analyze the data.

The results show that 1) environmental awareness of implementation of green accounting based on USR in YSU is high category; 2) environmental involvement of implementation of green accounting based on USR in YSU is low category; 3) environmental reporting of implementation of green accounting based on USR in YSUis low category; and 4) environmental auditing of implementation green accounting based on USR in YSU is low category.

Key words: green accounting, university social responsibility, environmental awareness, environmental involvement, environmental reporting, environmental auditing

INTRODUCTION

Environmentalissuesbeganmuch discussedlast decadeinIndonesia. People are starting torealize the importance ofthe environmentforhuman survivalin the future. Indeveloped countriessuch asinEurope, concernabout the environmentis growing rapidlyin theory andpractice. Environmental issuesare alsodirectly or indirectlyaffectthe businessactivitiesof an organization. Thiswouldforce thecompany's business activitiesto adaptto environmental issues.

Accountingsciencethat studiesinfield ofenvironment iscalledgreenaccountingenvironmentoralsoknown asenvironmentalaccounting. The concept ofenvironmental accountingbeganevolvingsincethe 1970sinEurope, followedby startingthe development ofstudiesrelated totheissue ofgreenaccountinginthe 1980s(Bebbington, 1997;Gray, et al., 1995). In Indonesia, the concept of greenaccountingis still verylesscompared todeveloped countries. In developing countries, the companyrevealedthatthe businessactivitiesrelated toenvironmental performanceaccountingis still verylimited. One factoristhe lack oflimitationsapplicablelegal sanctionsthat country(Lindrianasari, 2007:159). Mobus(2005: 492-517) suggests that there is a negative relationshipbetweenenvironmentaldisclosure lawssanctionis obligedbythe rules ofthe deviationof the company.
The development ofenvironmental accountinginIndonesia is consideredless effective. Inconsistency ofgovernmentcome to beone of thecauses ofthis case. It is provedthe rapiddevelopment inthe areasof environmentalaspectsoverridecausingenvironmentalproblemsboth directly andindirectlyimpact is felt. According toJokoSusilo(2008: 150),decentralizationof authorityhaschanged thefield ofthe environmentis becoming increasinglylimitedinthe district orcity. Without astrong controlofthe central government, the potentialwill be even greaterenvironmental damageoccurs.

Environmental accounting-based Corporate Social Responsibility(CSR) hasimplementedmanylarge companiesas aform ofcorporateresponsibilityonenvironmental impacts ofbusiness activitiesthatdo. Eventodaybecomeone of theCSRstrategy.Todaythe public is increasinglyaware ofthe importance ofthe environmentforfuture survival, so thatCSRis considered asa mandatory componentfor the company. MayliaHadiprajitnoSariandPaulBasuki(2013: 171) explainthatCSRis primarily amechanism fororganizationsto voluntarilyintegrateconcern for the environmentandsocietyintoits operationandits interactionwithstakeholdersthat exceedorganizational responsibilitiesinthe field of law.
CSRinthe form ofuniversitiesrecognizedbythe UniversitySocial Responsibilityorabbreviated asUSR(MayliaHadiprajitnoSariandPaulBasukiHadiprajitno, 2013: 171). USRis basically anethicalpolicythat affectthe quality ofperformance ofcommunitycollegewhich includesstudents,administrators,teachers, and employeesinhigher educationthroughresponsiblemanagementof the impactof education, cognitive, employment, and theenvironmentproducedby the collegethroughadialogueinteractivewith thecommunity in order togeneratesustainablehuman development(MayliaPramodSariandPaulHadiPrajitno, 2013: 171).

InIndonesianaccounting standardsusedas referencenotrequirecolleges todiscloseinformationrelating to thesocialactivities carried out, especiallyina collegeresponsibilitytowardsthe environmental impactofthe activities carried out. The lack ofthisobligationled tothecollegewill considerthe advantagesanddisadvantagesthatwillbe obtainedbeforedecidingtodisclosesocialinformation. College partywilldiscloseinformationrevealingsocialbenefitswhensocialinformationis judgedgreater thanthe losses. But it would bewiseifthecollege is notthe only importantinternal purposesonly, butthe interests ofother partiessuch as students, employees, faculty, andcommunities affected byenvironmentaland socialactivities ofcollegeeither directlyor indirectly,should also be consideredandtaken into account.

Yousef(2003) argued thatanorganizationcan be categorizedcontribute inkeeping theenvironmentif they haveconcernfor the environment (environmental awareness)itself,which is followedbythe involvement ofthe organizationto environmental issues(environmentalinvolvement). This needs to befollowed by thereportingenvironment(environmental reporting), especiallythe performance ofthe organizationin addressingthe impact ofthe organization's activitieson the environment, which isthen refinedto the auditenvironment(environmental auditing) tomeasureandevaluatethe performance ofthe organization.

In Indonesia, some collegeshave started to realizetheUSR, for example,Semarang State Universitywhichhas beendeclared asconservation universityimplementingUSRtorealize thegood university governance. Similarly, inYogyakarta, Yogyakarta State University(YSU) began withataglineclean and green university, one of some efforts to realizethe importance ofthe environment as alearningsupporton campus. Form ofenvironmental awarenessby the campusincludegreeningthe campus, begana specialparkingavailablefor bicycle users, campusactivitiesrelated to the environmentsuch asthat just happened(December 2013) atthe Facultyof Economics cooperating with PT Pertamina inplanting treeson campus.

However, it is unfortunateawareness ofsocialresponsibilitywillYSUcampus environmenthas not beenfullyrealized. Somestudents andstaffcomplained ofenvironmental problems, whichinclude thelack oftrashsoYSUoftenlook dirtybecause ofthe careless disposal ofgarbage. In addition, studentsalso complained aboutthe cleanlinessclass ofthemosquito breeding, so it ispossible comfortwhenteaching and learning activities. Teaching aidsfor studentssome ofthe lesswell preserved, such asswimmingpool at FIK (faculty of sport science) that looksdirty, damagedfloors, andlots ofgraffition thewall. Parking facilitiesinYSUassessed to be less, for example,the Faculty ofSocial Sciences, the studentparking lotlook untidyandheat, parking lotFaculty of EconomicsandFaculty ofMathematicsandNatural Sciencesis alsonotmuch different. The emergence ofallthese problemsof courseraisesthe questionwhetherthe YogyakartaState Universityhavecare and concerninthe field ofthe environmentas a formof socialandenvironmentalresponsibility? Furthermore, whether theYogyakartaState Universityhavefinancial statementsandaudit activitiesas a formof environmentalreportingandcontrolofthecampus? Therefore, thisarticleaimstodescribehowthe implementation of greenaccountingbased onUniversitySocial Responsibilityat theYogyakartaState University.

THEORITICAL REVIEW

Green Accounting

Accountingis one of thebusinesses thatscienceis notvalue-freeexistenceonfuturedevelopments. When theenvironmental movementsweeping the world, accountingnot immune fromits effects. Accountingbeganto clean themselvesandadaptto environmental issuesthat hitthe worldby starting tomakerules regarding theenvironmental impactofindustrial activitiesof the company.Aroundmid1990the International AccountingStandardsCommittee (IASC) developed the conceptofgreen accountingandauditinghuman rights. After thatindustrystandardsregardinggreen accountingbegan toevolveandprofessionalauditorsbegan issuingthe principlesofenvironmental auditing(KartikasariLisa, 2012:3). According to the UnitedStatesEnvironmentProtection Agency(US-EPA) green accountingare:

Green Accounting is identifying and measuring the cost of environmental materials and activities and using this information for environmental management decisions. The purpose is to recognize and seek to mitigate the negative environmental effects of activities and systems (Memorandum US-EPA, 1995: 20)

Confirming to thedevelopment ofenvironmental issues, SocioEconomicEnvironmentalCommittee (SEEC) introduce abrief description of theTripleBottomLine(WiedmannandManfred, 2006:15-16) whichexplainsthatthe accountingreportingnotonlyeconomicbutalsoconcerning thereportingof environmentalandsocialperformancecompany.

Triple-Bottom-Line (TBL) accounting is a wide-spread concept for firms wishing to realize broader societal and environmental objectives in addition to increasing shareholder value. TBL accounts routinetly cover social, economic, and environmental indicators and enable decision-makers to quantify trade-offs between different facets of sustainability(Wiedmann and Manfred, 2006: 15).

TBL accountsreferred toaboveisan accountof social, economic, andenvironmental indicatorstoconsiderin makinga decision. InSEECexplainedthatthe companyis notonlyreport theeconomicandsocialperformance, butalsodue toenvironmentalconservationactivities ofthe companyshould also bedisclosed. SEECis a generalizationofCSRbut not limited tosocial issues, but alsothe responsibilityof the management ofenvironmental impactscaused bythe activitiesof the company.

Recentlythere is nostandard expressingthegreenaccounting, buttoadapt toenvironmental issuesseveralinstitutionsissuingrecommendationsof environmentaldisclosurerules, such as theEconomic and Social Councilof the United Nations, the Institute of CharteredAccountantsinEnglandandWales(ICAEW), the GlobalReporting Initiative(GRI), andtheMinistry ofEnvironmentJapan. In Indonesia, theIndonesian Institute of Accountants(IAI) hasdeveloped standardson disclosure ofenvironmental accountingunder Statement ofFinancial Accounting Standards(SFAS) No.32and33whichregulates theobligationsofminingcompaniesandownersof forest concessionstoreportenvironmentalitemsin the financial statements. In addition,Indonesiaalso hasspecific rulesregardingthe environmentin Law23of 1997 onEnvironmental Management. Bank Indonesia RegulationNo.7/2/PBI/ 2005as areal formof adraftagreement betweenthe Ministry of EnvironmentandBIin whichit was agreed thatthe environmentalaspectsintoone of thedecisivevariablein theprovision of creditandperformanceenvironmentcreatedMOEthrough thePROPER isthe basis ofa benchmarkassessment(Lisa Kartikasari, 2012:4).

UniversitySocial Responsibility

UniversitySocial ResponsibilityorUSRisthe conceptof socialresponsibilitywithin thecollege.USRdefinitiondescribed inthe studyMayliaSariandPaulBasukiHadiprajitnoareasfollows: UniversiySocial Responsibilityis basically anethicalpolicythat affectthe quality ofperformance ofcommunitycollegewhich includesstudents,administrators,teachers, andall employees ofthe collegethroughmanagementaccountability forthe impact of education, cognitive, employment, and theenvironmentproducedby the collegethroughadialogueinteractivewith thecommunity in order togeneratesustainablehuman development(MayliaPramodSariandPaulBasukiHadiprajitno, 2013: 178).

According toJokoSusilo(2008: 154) andPramodMayliaHadiprajitnoSariandPaulBasuki(2013: 179), the stages ofcollege toapplyGreenAccountingisbased onUniversitySocial Responsibility:

  1. EnvironmentalAwareness

The first thingdonein thecollegeplanninguniversity-based implementation ofgreenaccountingisto buildawareness ofsocial responsibilityandcommitment tothe importance ofUSR. Inthesevariablesstudied werethe conditionsthatled tothe respondent's attention onenvironmental issues. Indicators forenvironmentalawarenessconditionis the presence ofthe following: environmental regulations, the suggestionfrom yourself, employees, studentsandenvironmentalorganizationsfromthe environmentalcommunity. In addition, the supportof human resources(HR) andeconomic resources(SDE), the master planof researchand community serviceas well asthe realizationofresearchand community service, is alsoan indicatorof theenvironmentalawarenessof this.

  1. EnvironmentalInvolvement

The second stepis theimplementation ofprocedures forthe implementation of GreenAccounting isbasedUSRwhichis done bya specialteamformeddirectly underthe supervision ofuniversity leadersappointedandevaluatethe implementationandeffectiveness of theapplication of themeasure. To measureinvolvementinthe collegeenvironment, according toTeohandThong(1986) inYousef(2003) isthe existence ofunitsin thecollegeenvironment, the availability offundingenvironmental protection, the availability ofa programorprocedurethatreducesthe consumption ofnatural resources, andthe availability ofsafetystudiesenvironmentifthe entityusingthe machines(chemicals) in its operations.

  1. EnvironmentalReporting

Environmental reportingis necessaryforthe decision-makingprocessandin the context ofthe purposesanddisclosureof relevantmaterial informationregardingcollege. Thisvariableis measuredbasedon theanswers tothe availability ofenvironmentalperformance reportthatincludesreportingentity(Dunk, 2002:719-732): environmentalperformance, performance reportsandpublishedcontinuouslyreported, as well asenvironmental performancereportaccompanying thepublication, other than statementsof environmentalperformancelife.

  1. EnvironmentalAuditing

The final stepistoascertain whether theperformance ofthe environmentalconservationprogramhas beencarried outeffectively and efficiently, whichauditsthe environmentalperformance. This lattervariableis measuredbased on theanswers tothe availability ofenvironmentalperformanceaudit reportcoveringcollegeauditreportsconcerninggreenaccountingin collegeandthe existence ofan internalwatchdogunit(SPI) ofgreenaccountinginthecollege.

Research Paradigm

Figure 1.Research Paradigm

RESEARCH METHOD

This research is adescriptive studyconductedat theState University of Yogyakartawith theexecution timein January toFebruary2014population inthis study are allstructural officials, faculty, staffandstudents. Method ofcollecting data was documentationandquestionnaires. Sampling methodused isreferring to themethod developedbyIsaacandMichaelfor a10% error rate, obtained147respondents.

Typethe questionnairein this studyisclosequestionnairethat have been providedso that respondentsonly have to choosewhichis expressedin the1to 5Likertscalequestionnairecontainsa list ofquestionswiththelatticeasfollows:

Tabel 1. Research Instrument

NO / USR / INDICATORS / ITEM NO
1 / Environmental Awareness /
  1. Legislation Support
  2. University leaders Support
  3. Suggestion of other universities
  4. Self Suggestion
  5. Employee suggestion
  6. Student suggestion
  7. Environmental agency Suggestion
  8. Support from the environmental community
  9. HR and SDE Support
  10. Support from master plan study and community service
  11. Realization of research and community service
/ 1
2
3
4
5
6
7
8
9
10
11
2 / Environmental Involvement /
  1. The existence of environmental agencies
  2. Availability of environmental funds
  3. Support from environmental programs or procedures that reduce the consumption of natural resources
  4. Support from safety study
/ 1
2
3 – 11
12
3 / Environmental Reporting /
  1. Environmental performance report
  2. The performance report reported continue
  3. The performance report published
  4. The report accompanying the publication of environmental performance
/ 1
2
3
4
4 / Environmental Audit /
  1. Audit Report
  2. SPI yang berkaitan dengan lingkungan hidup
/ 1
2, 3, 4

Source: MayliaPramono Sari dan Paulus BasukiHadiprajitno, 2013

Prior to the research conducted, the tests carried out on 30 research instruments in YSU Chairman of the Department. The results of these tests are:

Table 2. Instrument Test

NO / UNIVERSITY SOCIAL RESPONSIBILITY / VALIDITY / RELIABILITY
NOT VALID / VALID
1. / Environmental Awareness / 3 / 8 / 0,775
2, / Environmental Involvement / 1 / 11 / 0,761
3. / Environmetal Reporting / 0 / 4 / 0,849
4. / Environmental Auditing / 0 / 4 / 0,837

The analysis techniqueusedin this research isdescriptiveanalysis. Thedescriptiveanalysisusinga statistical description, thenthe specifiedclassandlength-class intervalsaccording toSturgesformula, andthelasttocategorizethe dataoneach indicatorby using the formulaAnwar(2010: 162). Categorizinginclude: veryhigh, high, medium, lowandverylow.

RESULT AND DISCUSSION

Respone Rate andStatistic Description

Questionnairesdeployeda number ofsamples ofthe147questionnaireswitha response rate of35.37% or52questionnaire. Researchersthenchecking the completeness offilling out the questionnaireandfound2questionnaireswereincompletefillingsothatthe basis forthe analysisis50questionnaire. Of the50questionnairesare thendescribedin astatisticaldescription, asfollows.

Table 3.Statistic Descriptive Analysis

NO / UNIVERSITY SOCIAL RESPONSBILITY / MIN. / MAX. / MEAN / S.D.
1. / Environmental Awereness / 16 / 40 / 32,14 / 4,59
2. / Environmental Involvement / 16 / 55 / 40,94 / 7,04
3. / Environmental Reporting / 4 / 20 / 13,80 / 3,19
4. / Environmental Auditing / 4 / 20 / 13,38 / 3,39

The data have beenobtainedfrom thequestionnaireswere then analyzedintocategoriestendency(seen fromenvironmentalawareness, involvement, reporting, andauditing) arethendivided intofive categories:veryhigh, high, medium, low, andverylow. Belowis a table ofcategoriestendencyforeach variablein auniversitysocial responsibility (VH =Very High, H=High, M=Moderate, L=Low, VL=VeryLow;-in percentage):

Table 4.Category USR at YSU

NO / UNIV. SOCIAL RESPONSBILITY / VH / H / M / L / VL / CATEGORY
1. / Env.Awereness / 38 / 50 / 8 / 4 / 0 / High
2. / Env. Involvement / 2 / 4 / 18 / 52 / 24 / Low
3. / Env. Reporting / 4 / 4 / 38 / 42 / 12 / Low
4. / Env. Auditing / 4 / 14 / 30 / 44 / 8 / Low

GreenAccountingisanewissuein theworldof accounting, which is one form ofadaptationtoenvironmentalaccounting. Environmentintoa warmconversationinrecent years, accountingasscienceadapts tocalculatetheenvironmentalissuesare increasingly taking accountof environmentalcostsinthe financial statements. Green-based UniversitySocial ResponsibilityAccountingisanewthingthathas been largely ignored. Collegeisan educational institutionhas an obligationtoimplementgood university governancethat need topay attention tosocialandenvironmentalresponsibility. This studyarethe subject of researchatthe State Universityof Yogyakarta. State University of Yogyakartarecent yearsaggressivelyintroducingenvironmentalissuesin theareas of campus, such as thegreening ofthe campusareawiththe intention ofgivingcomfort tothe campuscommunityin their activities.Withatagline"Green and Clean University" environmentalissuesbegan tobe aspecial concernof policy makersuniversity. However, it isunfortunate, environmentalproblemsare still theuniversitycitizen complaints. In the Facultyof Engineeringstudentscomplainedless comfortableplace to studyandheat, inthe Facultyof Economicsthere areconcerns regardingenvironmental hygienefaculty, andnotmuch different from theFaculty ofLanguages​​andArts, Faculty ofSport Sciences, Faculty of Education, Faculty ofMathematicsand Science, andFacultySocial Sciences. It is unfortunate thatthe attention ofpolicy-makinghas notseenits realization. Becausethis isthe emergence ofthe question of whetherthe universityprovides abudgetspecifically toaddress theenvironmental concernsor justmatterwithoutacting.

Discussioninvolvesfouraspects of the environmentwhich is thestage ofaninstitutionin this caseis theState University of Yogyakartainimplementinggreenaccountinguniversity-based social responsibility. The resultsofthis studyisthe State Universityof Yogyakartahas ahighconcern for the environment. UnfortunatelyYSUconcernfor the environmentis inversely relatedto the environmentYSUinvolvement. Thealready highenvironmental concernwasnotrealizedwith theinvolvement ofthe environmentbytheState University of Yogyakarta. Similarly withenvironmental reportingandauditingenvironmentinYSUwhichis still consideredlow. Hereis thediscussion related tothe environmentalaspectsof greenfouruniversity-based social responsibilityaccountingatYogyakarta State University:

Environmental Awarenessat Yogyakarta State University.

The first stageshould be donein thecollegeisplanningto implementthe GreenAccountingbuild awarenessandcommitment tothe importance ofUniversitySocial Responsibility. Inthis studyof environmental concernat the State Universityof Yogyakartatendency ofthe datainthe high category. Accordingto PramodMayliaresearchSariandPaulBasukiHadiprajitno(2013: 179-180) andresearchJokoSusilo(2008: 154) the conditionsthat causethe respondent's attention onenvironmental issuesamong othersare:
a.The existence ofenvironmental regulations

Collegeenvironmentis said tomatterifthere arespecific rulesabout the environmentinthecollege. Leadershipat theState University of Yogyakartaagreeandsupportif there areenvironmental regulationsandUSRinYSU.

b. The existence ofthe philosophyof theuniversity leaders

Conditionassessmentof environmental concernthenistherea philosophyofuniversity leaders. Collegeleadershipphilosophyis realizedby makingpolicyon the environment. LeadersYSUhave a philosophyon the environment. This correspondsto the factthatthere areinthe fieldwith ademonstratedcommitmenttoupholdinggood governanceYSUuniversityandnewjargoninYSU"green and cleanuniversity".

c. Suggestionofself

Suggestionofthe college's own self-conscious andcareforthe environmentis aconditionsubsequent. State University of Yogyakartaawareof the importance ofthe environment. Evidenced byfacilitiesbuilt with thegreening. In addition, theguidebook, Yogyakarta State University alsobegan tobe discussed oncampuswhocare about the environmentgreen.

d. Suggestionofthe employeeorfaculty

The nextconditionis thesuggestionofemployeesorprofessorsat the university. Saidcollegelecturerandenvironmental careifemployeesare aware of theimportance of environment. At theState University of Yogyakartaseverallecturers andstaffbecame aware of theenvironment. asin theFaculty of Engineering,for example, the dean ofthe facultyare excited about theelectric carprojectdevelopedby thestudentsof greenforreason. Lecturerat the Faculty ofEconomicsseveralenvironmentallyconsciousby minimizing the useof paper, other thanit was some timeagothefacultyin cooperationwith PTPertaminaforplantingtrees in theareafaculty.

  1. Supportfromthe environmentalcommunity

Acommunitycollegeenvironmentshould be supportedtoassessthe level ofenvironmental awarenessinthecollege. The results ofthis study, at theState University of Yogyakartasupportofthe environmentalcommunityassessed to be less, becausetheState University of Yogyakartalesscloseandless concernedwiththe environmentsurroundingcommunities. So thatanycooperationwiththe environmentalcommunitycan not be saideither.

  1. Supporthuman resources (HR)andeconomic resources (ER)

The nextconditiontomeasure the level ofenvironmental awarenessin collegeistheresupport forHRand(ER). Supportthe collegein question ishuman resourcesthat focuses onthe environmentandhave a specific budgetforthe environment. Leadership ofthe State Universityof YogyakartainYogyakarta State Universityagreeifthere isa special budgetforthe environmentandUSR. In addition,leadersinYSUalsoagreeif there arehuman resourcesthat specificallyaddress the issue ofthe environment, andUSR.

  1. Supportmaster planstudyand community service

Collegeis said tohaveenvironmental concernsifthere is amaster plansupportresearchand community service. The supportisintendedto facilitatethecollegeandhave amasterplan ofresearchand community servicerelatedenvironment. Yogyakarta State Universityhas aspecialagencyof themaster planof researchand community service, theInstitute for Researchand Community Services(IRCS). IRCSsupportedbynineresearchcenters, one of themis theCenter for CulturalResearch, Regions, and Environment(Yogyakarta State University. 2013)

  1. Realizationof researchandcommunity service

The last conditiontoassess theenvironmental awarenessin collegeis that there isthe realization ofresearchand community servicerelated to the environment. As alreadydiscussedabove, thereYSUBKLHResearch Center, whereBKLHResearch Centerin collaborationwith theMinistry of Environment, the Environment Agencyin Yogyakarta, andthe Environment Agencyinthe districtandthe city.

Environmental Involvementat YSU

Afterenvironmental awareness, the next step toimplementgreenaccountingisbasedUSRenvironmentalinvolvement. Environmental concernsneed to berealized bydirect action, namelythe realization ofthe university's involvement relatedUSR. Inthis studythe involvement ofthe environmentinthe State University ofYogyakartatrend ofthe datainthe lowcategory. Accordingto PramodMayliaHadiprajitnoSariandPaulBasuki(2013: 187) wereassessedonenvironmentalinvolvementisthe support of theunitsoragencies, funds, andenvironmentalprograms, cooperationwithother partiesrelating toenvironmental, safetystudies, searchboardingactivityandinvestmentin thefield of environment. In termsof learning, universities musthavethe support ofcurriculumdesignanddesigncompetency standardsrelated tothe environment, as well asthecollegeseekstoachieve andcomply withenvironmental standards.

InYSUthere is nounitoragencyspecifically createdtoaddress environmental issues. Yogyakarta State Universityhas built infacilities, equipment, andinfrastructureby looking ataspects ofthe environment, especiallytochange the face ofthe campusintoa modernandgreencampus. However, thisis veryunfortunatedevelopmentdoes notproceedwithcare, somany amenities, facilities, and infrastructurearepoorly maintainedanddirty. For thatYSUneeds to allocatemore fundsspecificallyto addressenvironmental problems. In addition, YSUalsoneed to investtosupportthe implementation of greenaccounting isbasedonYSUUSR. Program-environmental programs areheldYSUalsonot maximized, andis still not,for theuniversitytagged"green and cleanuniversity".

Safety studiesare notallfaculties and departmentsimplementing it. Faculty of Engineeringimplementing itin the form ofthree-K. Three-K in question ishealthand safety. WarningThree-K postedineachroompracticeinthe Faculty of Engineering. In addition tothe Faculty of Engineering, Faculty ofMathematicsandNatural Sciencesare alsoimplementing it. One of themis theDepartment ofChemistryEducation, andChemistryStudy Program. Studentsare alsogiveneveryospekdepartmentregulationsregardingthe use oflaboratorymaterials. In addition, there arespecialcoursesthatstudy thesafetystudy, theLaboratoryManagementcourses.

Curriculumdesignandrelatedstandards of competence, YSUnotrequireanyfacultytoapply, so thatnot allfacultyapply. YSUitselfonlyFaculty of EconomicsandFaculty ofSocialSciencesincludecourseson the environmentinits curriculum, the courseisPopulation and EnvironmentEducation(PKLH). The tendencyof dataonexistingenvironmentalinvolvementin thelow category, becausemany of the componentsorconditionsinYSUarestilllackingandevennon-existent.Of courseit would be betterifYSUnot justcare orenvironmentally conscious, but realizetheenvironmental concernsin the form ofaction,so thejargon of"green and cleanuniversity"is not justdiscourse.

Environmental Reporting at YSU

Green Accounting USR third stage is based reporting environment. Reporting is required in order to establish a good information system for the purposes of decision-making authority of university. With the expected environmental reporting stage of green accounting is based USR run more systematically and perpetually controlled rill. The results of research for environmental reporting in YSU tendency of data on the low category. This means that the Yogyakarta State University in implementing green accounting with USR basis for environmental reporting indicators are still low. This happens because the perception of the respondents YSU has never issued a specific report related to the environment.

EnvironmentalAuditingatYSU

The final step isenvironmental audit. Auditistoensurethatawareness, involvement, andenvironmental reportingattheentityhas beencarried out effectivelyandefficiently. The resultsof researchonthe environmentalauditinYSUshoweda tendencytolower categories. This meansthatin implementinggreenaccountingYSUwithbasedonUSRforauditingenvironmentalindicatorsare stilllow. This happensbecausetheperception ofthe respondents, YSUhave never donean auditenvironment. In addition, inYSUnointernalwatchdogunit(SPI) that specifically deal withenvironmentalissues.

It is unfortunate, YSUwhichalreadyhavea highenvironmentalawarenessis notfollowedbythethirdstage ofother importantenvironmentalinvolvement, environmentalreporting, environmentalauditingandaccountingtoachievegreen-based USR. Justjargon"green and cleanuniversity"withoutthe realstepstorealizethejargon. There are stilla lot ofenvironmental problemsinthe facultiesorinareasthathave not beenresolvedYSU.