ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR
The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
2017-05-01
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| Series: | Media Riset Akuntansi, Auditing & Informasi |
| Online Access: | http://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/1741 |
| Summary: | The environmental damage has become popular issue to be concerned by society,
government and business industries sectors, recently. Some studies found that most
pollutions contributed by industrial sectors, therefore many tools have been applied by
companies to minimize the waste. However, not for profit organization, government and
society should also be responsible for the occurrence of environmental damage for their
miss-consumption on fuel, paper, electricity, water, etc. University as academic institution
consumes some resources mostly on paper and electricity, to support their daily learning
and administration activities. In managing the resources consumption and minimising
the waste, university may also apply environmental management accounting (EMA),
which have been implemented at most industrial sectors. This study aims to determine
the level of readiness of implementation of EMA on academic institution which most
deal with resources such as paper, water and electricity. The research object of this case
study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the
use of paper, electricity, and water. As a qualitative research, the study uses some methods
to collect data, which consists of deep interviews with some keypersons, documents
analysis on the policy and data of resources’ consumption level, and observation some
activities on location as non-participant observer. The results reveal that Faculty Ebiz
has not been fully implemented EMA concept in the way of paper, electricity, and water
consumptions. This case study determine the willingness of green commitment, and some
particular activities from the civitas- academica should be supported by physical and
technical policy to ensure the effectiveness of EMA’s implementation.
Keywords: environmental management accounting, university, paper, electricity, water |
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| ISSN: | 1411-8831 2442-9708 |