Strategy of Operational Cost Efficiency Through the Utilization of Energy Saving Lamp in Green Accounting Perspective

Abstract

In an entity, special attention is needed, especially related to operational costs, especially recurring costs such as electricity costs in an effort to achieve efficiency to achieve the company's stated goals.

This study aims to explore the impact of replacing energy-saving lamps on a company's efficiency and environmental cost stability, especially those related to cost reduction in a green accounting perspective.

Method: This study uses a quantitative descriptive approach with a literature review approach to analyze the impact of replacing electrical energy economically on operational cost stability, especially in a green accounting perspective.

Findings: The application of green accounting emphasizes cost management that not only focuses on economic efficiency, but also considers sustainable environmental impacts.

The results of the study indicate that the use of lamps with energy-saving technology has a significant impact on reducing energy costs directly and supporting economic sustainability through the application of green accounting in achieving a sustainable green economy.

Strategic Recommendations: Green accounting is not just an accounting practice, but also a business strategy in strengthening the company's reputation by integrating environmental sustainability principles into healthy accounting practices.