Green Building Assessment in Shopping Buildings

Samosir, David Kiki Baringin M.T. (2020) Green Building Assessment in Shopping Buildings. Indonesian Management and Accounting Research, 20 (1). pp. 82-110. ISSN 2441-9724

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Abstract

Research on green building in terms of accounting science is still rare. This research aims to explore the benchmarks and criteria for green building in its application to multi-storey buildings and contribute to increasing the efficiency of building operational costs. The method used in this research explores data from questionnaires collected using simple arithmetic techniques and graphic techniques in summarizing the observational data. The number of respondents who responded to the questionnaire until this data was processed was 111. The results of this study indicate that the application of green building benchmarks has been implemented. The implementation of green building criteria above 60% is appropriate site development, indoor health and comfort, and material resource and cycle; while the other three criteria are under 60%, the energy efficiency and conservation, water conservation, and building environmental management. The average percentage of the six criteria was 58.4% or ranking of gold. The study also shows that at least 32% of respondents said their buildings could manage the green criteria with a cost under Rp.100.000 per m2. The assumption that managing green buildings is expensive is not fully supported by the evidence from this study.

Item Type:	Article
Uncontrolled Keywords:	Green building, cost efficiency, sustainability
Subjects:	600 Teknologi dan Ilmu Terapan (Bisnis) > 657 Akuntansi > 657.1 Akuntansi Pembangunan 600 Teknologi dan Ilmu Terapan (Bisnis) > 658 Manajemen Umum > 658.02 Manajemen Perusahaan 600 Teknologi dan Ilmu Terapan (Bisnis) > 658 Manajemen Umum > 658.57 Manajemen Riset dan Pengembangan
Divisions:	Fakultas Bisnis > Akuntansi (S1) Fakultas Bisnis > Akuntansi (S2) Fakultas Bisnis > Manajemen (S1) Fakultas Bisnis > Manajemen (S2)
Depositing User:	Hariyanto Rie
Date Deposited:	11 May 2026 08:27
Last Modified:	11 May 2026 08:27
URI:	https://repositori.buddhidharma.ac.id//id/eprint/3189

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