APPLICATION OF GREEN ACCOUNTING AND GREEN INNOVATION IN WASTE MANAGEMENT OF THE ABADI SARI FACTORY (Case Study on the Immortal Sari Factory produced by Gallon Caps)

Economic development has experienced very rapid growth. This increase has a negative impact on global warming due to industrial activities that are not environmentally friendly. In addition, economic growth will have a negative impact on the use of the fuel used. As a result, to address this problem, the company is expected to produce environmentally friendly product innovations. Thisresearch aims to find out how the concept of green accounting can be applied to green innovations in gallon cap waste management. The focus of the research is the Sari Abadi Factory in the production of gallon caps. The research method uses a qualitative method. The data source uses primary data. Data analysis techniques by collecting data, analyzing data, and reducing data. Based on the results of research on the Sari Abadi Factory, it shows that this factory has applied the 3R (Reduce, Reuse, Recycle) principle in the management of gallon cap waste, which contributes significantly to the reduction of plastic waste and its negative impact on the environment. In the aspect of environmental accounting, the Sari Abadi Factory cannot implement green accounting because the waste produced is not hazardous and does not contain B3 toxins.