scholarly journals The Integration of Cleaner Production Indicators on the Environmental Performance Measurement System for the Indonesian Natural Rubber Industry

2013 ◽  
Vol 3 (2) ◽  
pp. 107
Author(s):  
Sawarni Hasibuan ◽  
E. Gumbira-Sa’id ◽  
Eriyatno Eriyatno ◽  
Illah Saillah ◽  
Suharto Honggokusumo ◽  
...  
Keyword(s):  
Natural Rubber ◽  
Performance Measurement ◽  
Measurement System ◽  
Environmental Performance ◽  
Cleaner Production ◽  
Performance Measurement System ◽  
Rubber Industry ◽  
Environmental Performance Measurement

scholarly journals Collective identity, institutional logic and environmental management accounting change

2016 ◽  
Vol 12 (2) ◽  
pp. 152-176 ◽  
Author(s):  
Marko Järvenpää ◽  
Aapo Länsiluoto
Keyword(s):  
Performance Measurement ◽  
Collective Identity ◽  
Environmental Performance ◽  
Environmental Accounting ◽  
Performance Measurement System ◽  
Institutional Logic ◽  
Structured Interviews ◽  
Content Type ◽  
Environmental Performance Measurement ◽  
Environmental Measures

Purpose The purpose of this paper is to examine how collective identity and institutional logic affect the design and use of an environmental performance measurement system. Design/methodology/approach The authors use a qualitative case study with abductive theorizing and empirical data obtained through semi-structured interviews, observation and document analysis. Findings The new environmental measures were reshaped by aligning them with the existing and dominant collective identity in the case organization – in other words, cost savings and profitability. Moreover, the institutional logic forced the environmental measures to remain as non-strategic and non-bonus criteria in favour of traditional financial measures. Originality/value Thornton and Ocasio’s (2008) institutional logic is applied and its potential for analyzing change in environmental accounting is shown. The paper illustrates how collective identity and institutional logic are important mechanisms reshaping environmental performance measurement design and use, when the existing collective identity is reproduced.

scholarly journals Perancangan Integrated Environmental Performance Measurement System Di Rumah Sakit

2017 ◽  
Vol 18 (1) ◽  
pp. 9
Author(s):  
Chandra Kurniawan ◽  
Ahmad Mubin ◽  
Heri Mujayin Kholik
Keyword(s):  
Performance Measurement ◽  
Environmental Performance ◽  
Negative Impact ◽  
Sewage Treatment ◽  
Liquid Waste ◽  
Pairwise Comparison ◽  
Performance Measurement System ◽  
Environmental Performance Measurement ◽  
Environmental Performance Assessment ◽  
Performance Measurement Systems

Waste has a negative impact on the environment. Hospital medical waste is a hazardous waste for the environment. Environmental performance measurement systems are used to measure the performance of hospitals in handling waste. The measurement of its environmental performance in the hospital is expected to provide improved sewage treatment systems. AHP (Analytical Hierarchy Process) and OMAX (Objactive Matrix) methods are used to design environmental performance systems at hospitals. The data needed is medical and non medical treatment. Data were collected using pairwise comparison questionnaires. The questionnaire data shows the importance of key environmental performance indicators (KEPI). Results of questionnaires processed using Expert Choice. Expert Choice's output produces weight and consistency ratio. Weighted KEPI results are processed by OMAX method. The OMAX method is used to determine the value of environmental performance. There 41 KEPI aspects of the environment. Based on the results of the environmental performance assessment, liquid waste has the highest weight of 0.229. 

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