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The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry.   This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

There are 514 urban areas in the archipelagic nation of Indonesia (Ministry of Home Affairs, 2016). There are many cities in Indonesia that are able to provide a sense of comfort and security for their residents, this of course has an impact on population growth. However, the amount of waste that can be generated and stored is limited by the carrying capacity of the urban environment. Using the idea of ​​a "green city" which consists of nine elements of road infrastructure, traffic, green open space, clean water, noise, energy, housing, clean air and buildings is one way to overcome the above problems. All these qualities need to be utilized immediately with a comprehensive systems approach and in accordance with economic, social and environmental principles in sustainable development. Blue economy approaches can be used to eliminate waste. The “blue economy” is a term that is becoming increasingly popular in today's seas and oceans. The aim of this concept is to combine sea base development opportunities with environmental management and protection. Four conceptual interpretations of the blue economy were determined through research into the dominant discourse in international economic policy documents. How the blue economy works is also examined through an “in practice” analysis of the blue economy and related actors. Next, the scope and focus of the blue economy is explored specifically on the maritime industry, which is included or excluded in various conceptualizations. This analysis reveals areas of agreement and conflict. The consensus range reflects the growing trend towards the commercialization and valuation of nature, delineating and defining maritime boundaries and enhancing the security of the world's oceans. There are several areas of conflict, particularly disputes over the legitimacy of individuals as part of the “blue economy”, highly carbon-intensive industries such as oil and gas and the growing deep sea mining industry. Oceans are becoming increasingly important in terms of potential international trade opportunities through intermediaries and buyers. the behavior of the model supporting such a relationship in the ocean is acceptable from a regular and economic point of view. The relationship between land and sea is increasing in the role and importance of the "blue economy" as the term emerges in the background. . A literature review was conducted to analyze the correct definition of the blue economy. This definition is analyzed based on the minimum requirements that are important for the blue economy. This article also tries to compile various types of activities related to marine services. This is done to determine what can be considered priority areas for blue economic growth. The blue economy concept is based on national economic development. This is comprehensively useful for achieving overall national development. Environmental accounting is stated as a process of reducing negative values ​​and creating positive values ​​in environmental accountability.

The waste piles in the landfill pose a higher environmental hazard compared to the waste at its source due to the potential formation of leachate and air emissions. Consequently, waste management from the source is essential to minimize the amount of waste in the landfill. The waste management methods at each location typically vary based on the composition, characteristics, and quantity of waste present in that specific area. In this study, an analysis of waste piles at facility X was conducted through the process of sorting and weighing the waste during October 2023, with the objective of providing research findings that can be utilized to determine suitable waste management options for the location. The research revealed that the dominating composition of the waste consists of organic waste, with garden waste accounting for 55.95% and food residue comprising 10.75%. Composting was selected as the recommended alternative for waste treatment in the area. Garden waste, primarily composed of dry leaves, is suggested to be treated using the pile composting method, while food residue is suggested to be treated through a combination of Black Soldier Fly larvae biotechnology and Takakura composting.