Universitas Gadjah Mada
Faculty of Economics and Business

Three undergraduate students from the Accounting Study Program, Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM) succeeded in achieving brilliant achievements in the 2024 Accounting Paper Competition held by the Accounting Study Program Student Association, Universitas Hayam Wuruk Perbanas Surabaya on March 23, 2024. Three students who joined The CMA team consists of Alberta Sakanti Sitakara (Accounting 2021), Clara Alverina Laurensia (Accounting 2021), and Monica Krisna (Accounting 2021).

The CMA team succeeded in winning second place under the guidance of Ahmad Zaki, S.E., M.Acc. and Muhammad Akbar Fadzkurrahman Annahl, S.E., M.Sc. This success was obtained after the team went through a series of competition stages that lasted for one month starting from the stage of collecting abstracts of written works, re-collecting complete written works, to presenting research results in front of the judges.

The competition with the theme "Implementation of Green Accounting in Supporting the Achievement of Sustainable Development Goals (SDGs)" was attended by teams of accounting students from various universities in Indonesia. In this competition, each team was asked to create written work with three sub-theme choices, namely the Application of Green Accounting in Mitigating Climate Change, Green Accounting as a Company Performance Booster, and the Impact of Implementing Green Accounting in the Work Environment.

"We prepared a paper entitled 'Green Accounting in Tissue Budgeting at the Faculty of Economics and Business, Universitas Gadjah Mada'. In this paper we discuss how the field of accounting can play a role in achieving SDGs goals, especially areas related to the environment, social, and economic," explained Alberta Sakanti.

Alberta explained that in their submitted paper they discussed in more depth climate change mitigation strategies which were carried out through simple efforts, one of which was tissue consumption and budgeting.

The team recommended that FEB UGM carry out a tissue budgeting process that focuses on environmental sustainability issues. Apart from that, recommendations are also given regarding environmental costs that will be carried out in the future. This will strengthen the faculty's commitment to sustainability issues as well as show that the application of green accounting is not only relevant for large companies but can also be applied in educational institutions.

"We are very happy to be chosen as second place, because to be honest, the time to work on the paper was only two weeks and it was in between our busy schedules at college," added Clara.

They hope that the ideas that have been submitted can become input for FEB UGM and other educational institutions to be able to implement green accounting, especially regarding tissue budgeting to achieve environmental sustainability.

Reportage: Hilda Bhakti Fahrezi 

Sustainable Development Goals