This study uses in-depth interviews and data reduction as data collection techniques related to green accounting strategies. The right calculation to implement an environmental accounting strategy triggers Elkington’s three pillars, namely: 1) Environmental accounting; 2) Social accounting; 3) Financial accounting. The findings of conventional transportation research that want to survive in transportation services must be able to innovate at least the fundamental business mechanisms that are run.
The context of online transportation in East java is experiencing a crisis of legal legality caused by disruptions that occur. The next step that can be applied after the establishment of valid legal legality is the mainstreaming of the ecological integrity of the environment by requiring every transportation company to contribute to reducing the negative impacts of its business activities.
The application of green accounting has the potential to increase company profitability, this is based on the significant influence that indirectly increases profitability. This increase is due to the positive image built in society so as to make a good comparative advantage. Putri et al., (2019) analyzed that: 1) Green accounting and environmental performance are significant to ROA; and 2) Green accounting is significant to ROE.
Green accounting, as an approach to measuring, reporting, and managing the environmental impact of business activities, has become an important issue in the context of online transportation. However, a critical look at green accounting practices in online transportation highlights several questions and challenges to consider. In this discussion, a critical view will be examined that asks questions about the effectiveness, policies, and implications of green accounting practices in online transportation.
A critical view raises concerns about the effectiveness of measurement and reporting in green accounting. To what extent can the measurement methods used provide an accurate picture of the environmental impact of ride-hailing services? How do ride-hailing companies verify and validate the data they report? This question highlights the need for clear and consistent standards in the measurement and reporting of rides’ environmental impact. A critical look also raises questions about the policy and regulatory influence of green accounting in ride-hailing. Are there policies that encourage ride-hailing companies to adopt green accounting practices? How does regulation affect the company’s commitment and performance in reducing environmental impact? This discussion highlighted the need for an active role from governments and regulators to encourage and supervise green accounting practices in online transportation.
The critical outlook also underscores the importance of engaging stakeholders and public participation in ride-hailing green accounting. What is the role and influence of drivers, passengers, and the general public in the development of green accounting policies and practices? How are aspects of participation and transparency considered in decision-making processes related to green accounting in ride-hailing? This question emphasizes the need for broader stakeholder inclusion and open dialogue in the formation of more effective green accounting practices. A critical look at green accounting in online transportation raises important questions about effectiveness, policy, social and economic implications, and public participation. This discussion provides important insights to consider broader perspectives in developing green accounting practices in online transportation. With this critical view, the development of green accounting policies and practices can be more comprehensive, have a positive impact socially and environmentally, and pay more attention to fairness and sustainability in online transportation.
This research is limited to a research locus that tends to be narrow with a broad use of themes. Further research is recommended to be able to expand the locus of research at the level of developing and developed countries so as to produce more varied findings. Including some of the rejections that occur in developed countries about disruptive online transportation.
Authors: Allen Pranata Putra, Wasiaturrahma, Eko Supeno
