ABSTRACT
Every businessman has to own the awareness of environment cost in order to preserve the environment and have a balance in production relation and environment care. Green accounting is kind of accounting which is tries to include environment cost into financial performance business. Accountant’s behavior that includes the environment cost into the company costs component will produce quantitative estimation of the expense and company environment care. Green Accounting concept will increase businessman’s knowledge about their attention for company environment. This study examines about green accounting practice and environment cost in small and medium enterprise. This research was conducted in Salatiga with the study’s object to the soybean businessman that joined in PRIMKOPTI “HANDAYANI”, Salatiga. Data collecting method was conducted by interview and distribute questionnaires to businessmen. By this research, we could see that questionnaire data results showed that all businessman have known the environment cost, but it doesn’t charged in the business cost. So, it means that government socialization is a necessary so that green accounting concept can be accepted and environment cost can be practiced by the businessman.
