PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING PADA KANTOR DINAS PEMERINTAHAAN WILAYAH JAWA TIMUR

2018 ◽  
Vol 5 (2) ◽  
pp. 117
Author(s):  
Dianne Frisko ◽  
Desi Arisandi
Keyword(s):  
Environmental Management ◽  
Public Service ◽  
Environmental Sustainability ◽  
Cost Efficiency ◽  
Management Accounting ◽  
Environmental Damage ◽  
Environmental Management Accounting ◽  
Cost Inefficiency ◽  
Government Institution ◽  
Main Material

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. The results convey that notion on some regulation pertaining with budget efficiency in Indonesia has similarity with the spirit and the benefit provided in term of EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

scholarly journals ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar)

2020 ◽  
Vol 17 (2) ◽  
pp. 242-253
Author(s):  
Indrawan Azis ◽  
Andi Widiawati ◽  
Annisa Aprilia Nur
Keyword(s):  
Environmental Management ◽  
Environmental Performance ◽  
Qualitative Method ◽  
Management Accounting ◽  
Public Awareness ◽  
Environmental Damage ◽  
Environmental Costs ◽  
The Public ◽  
Environmental Management Accounting ◽  
The Impact

Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance.  This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

scholarly journals ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR

2017 ◽  
Vol 13 (2) ◽  
pp. 13
Author(s):  
Bella Suhartono ◽  
Dianne Frisko
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Academic Institution ◽  
Environmental Damage ◽  
For Profit ◽  
Industrial Sectors ◽  
Not For Profit ◽  
Environmental Management Accounting ◽  
Participant Observer ◽  
The Way

<p>The environmental damage has become popular issue to be concerned by society,<br />government and business industries sectors, recently. Some studies found that most<br />pollutions contributed by industrial sectors, therefore many tools have been applied by<br />companies to minimize the waste. However, not for profit organization, government and<br />society should also be responsible for the occurrence of environmental damage for their<br />miss-consumption on fuel, paper, electricity, water, etc. University as academic institution<br />consumes some resources mostly on paper and electricity, to support their daily learning<br />and administration activities. In managing the resources consumption and minimising<br />the waste, university may also apply environmental management accounting (EMA),<br />which have been implemented at most industrial sectors. This study aims to determine<br />the level of readiness of implementation of EMA on academic institution which most<br />deal with resources such as paper, water and electricity. The research object of this case<br />study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the<br />use of paper, electricity, and water. As a qualitative research, the study uses some methods<br />to collect data, which consists of deep interviews with some keypersons, documents<br />analysis on the policy and data of resources’ consumption level, and observation some<br />activities on location as non-participant observer. The results reveal that Faculty Ebiz<br />has not been fully implemented EMA concept in the way of paper, electricity, and water<br />consumptions. This case study determine the willingness of green commitment, and some<br />particular activities from the civitas- academica should be supported by physical and<br />technical policy to ensure the effectiveness of EMA’s implementation.<br />Keywords: environmental management accounting, university, paper, electricity, water</p>

Institutional pressures influencing environmental management accounting adoption by Malaysian local governments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Noor Liza Adnan ◽  
Roziani Ali
Keyword(s):  
Environmental Management ◽  
State Government ◽  
Local Governments ◽  
Management Accounting ◽  
The State ◽  
Institutional Pressures ◽  
Content Type ◽  
The Public ◽  
Reporting Practices ◽  
Environmental Management Accounting

Purpose Because of the heightened environmental awareness of the public, local governments (LGs) are being pressured to improve on the extent and quality of environmental disclosures (EDs) provided in an array of reporting media. The lack of an accounting tool to identify, measure and report EDs has propelled the infusion of environmental management accounting (EMA) to support the reporting practices. This paper aims to examine the institutional pressures influencing EMA adoption by Malaysian LGs. Design/methodology/approach Using the consensus approach, a self-administered questionnaire survey is conducted on accountants in LGs in Peninsular Malaysia. The items in the questionnaire are based on the findings of prior studies on EMA adoption. Findings The results suggest that coercive isomorphism from the state government is perceived to be the influential institutional factor placing intense pressures on LGs to adopt EMA. Research limitations/implications The results solidify the potential role of the state government in any public policy changes which could further stimulate and promote the adoption of EMA. Originality/value Insufficient empirical evidence on the adoption of EMA in LGs within a developing country’s perspective contributes to a limited understanding on the development of environmental-related practices in different economic stages and environment as well as within the public sector’s perspective.

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