Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACT         This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.   ABSTRAK        Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

scholarly journals Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACT         This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.   ABSTRAK        Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo. JEL Classification : M41, Q56

scholarly journals PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP LIMBAH PADA PABRIK GULA PRADJEKAN

2017 ◽  
Vol 2 (01) ◽  
Author(s):  
Eko Gunaawan ◽  
Sugeng Sugeng
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Case Study Research ◽  
Environmental Problems ◽  
Environmental Cost ◽  
Manufacturing Companies ◽  
Social Burden ◽  
Environmental Management Accounting ◽  
Cost Report

ABSTRACTThe impact of a company's production activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting (EMA) is a concept that helps companies in loading business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies with environmental problems by recording all of their production activities to be reported in the company's environmental cost report. This research is a case study research in manufacturing companies, namely PG.PRADJEKAN. This study aims to evaluate the application of Environmental Management Accounting PG.PRADJEKAN. From the results of research on PGADJEKAN, it is known that the company has not fully implemented Environmental Management Accounting. Especially for accountant staff who do not understand about Environmental Management Accounting should be given a study of Environmental Management Accounting. From the implementation of Environmental Management Accounting in 2011 until now the company has a good waste management system so as to minimize environmental pollution caused by production activities in the milling season. From the evaluation results in this study it can be seen that the company's accountants play a full role in the application of Environmental Management Accounting, but accountants need to conduct further environmental studies to understand their application, because the application of Environmental Management Accounting in PG.PRADJEKAN has only been running for four years.Keywords: Evaluation, Application of Environmental Management Accounting, Environmental Costs 

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