scholarly journals ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA UD. SANTOSO DI MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Siti Rachmi Harimisa ◽  
Grace B. Nangoi ◽  
Treesje Runtu
Keyword(s):  
Environmental Management ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Corporate Management ◽  
Production Processes ◽  
Environmental Management Accounting ◽  
A Company ◽  
Descriptive Method

Environmental management accounting is one of the sub-systems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.Keywords: analysis, aml, cost

scholarly journals Environmental Management Accounting and Environmental Performance

2018 ◽  
Vol 1 (2) ◽  
pp. 33-36 ◽  
Author(s):  
Rapiah Mohamed
Keyword(s):  
Environmental Management ◽  
Developing Countries ◽  
Environmental Performance ◽  
Current Practice ◽  
Manufacturing Sector ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Management Accounting ◽  
The Relationship ◽  
A Company

This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the company’s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance.   The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

scholarly journals The Perceived Attributes of EMA and Its Relation to the Adoption of the Practice: Malaysian Evidence

2020 ◽  
Vol 8 (6) ◽  
pp. 3186-3189
Keyword(s):  
Environmental Management ◽  
Diffusion Of Innovation ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Relative Advantage ◽  
Traditional Management ◽  
Environmental Management Accounting ◽  
Environmentally Sensitive ◽  
The Cost ◽  
The Impact

Environmental Management Accounting (EMA) is an extension to the traditional management accounting that helps the managers to identify environmental costs and realize the impact of their operation towards the environment. The adoption of this practice is critical in order to address environmental issues. However, as most of the practice of EMA is underutilized and diverse, further promotion is needed if it is to help the business to move towards sustainability. Surprisingly, even those firms which are regarded as being more environmentally-sensitive are not necessarily to use environmental management accounting. This has led to the literature gap pertaining factors that influence firms to apply environmental accounting. Therefore, this research is interested in extending the focus of EMA adoption in environmentally sensitive industries and understands the factors influencing them. Based on Diffusion of Innovation (DOI) perspective, this study attempts to look at how accountants perceived EMA and how this may affect the adoption of the system. By utilising a survey, questionnaires were mailed to the accountants of public listed companies in Malaysia. Six attributes namely the cost, relative advantage, compatibility, complexity, compatibility and trialabilty are tested in this paper to determine the motivations of EMA adoption. The findings of the study are expected to explain the conditions that facilitate the implementation of the practice and help to provide ways to increase the adoption rate among companies.

scholarly journals ENVIRONMENTAL MANAGEMENT ACCOUNTING ON THE AUTOMOBILE INDUSTRY IN VIETNAM

2020 ◽  
Vol 42 (06) ◽  
Author(s):  
TRẦN NGỌC HÙNG
Keyword(s):  
Environmental Management ◽  
Environmental Impacts ◽  
Automobile Industry ◽  
Management Accounting ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Working Environment ◽  
Environmental Management Accounting ◽  
Normative Factors ◽  
Product Costs

Environmental management accounting (EMA), as part of environmental accounting, may assist managements to assess environmental impacts of organizations’ activities, particularly by providing environmental information for making decision. However, in Vietnam, the implementation of EMA is affected not only by pressure (coercive and/or normative) factors such as Government pollution standards, membership of VAMA etc but also by benefit and barriers when implementing EMA. This study found that in Vietnamese automobile enterprises, the possibility of EMA implementation was driven by some elements such as a motivation to reduce product costs, reactions to environmental issues, compliance to legislation, procedures and processes in the working environment which they are in business.

scholarly journals AKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN

2017 ◽  
Vol 17 (3) ◽  
pp. 279
Author(s):  
Dian Imanina Burhany ◽  
Nurniah Nurniah
Keyword(s):  
Environmental Management ◽  
Sustainable Development ◽  
Environmental Performance ◽  
Management Accounting ◽  
System Development ◽  
Accounting Information ◽  
Environmental Accounting ◽  
Manufacturing Companies ◽  
Environmental Aspect ◽  
Environmental Management Accounting

Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about environmental management accounting, and measure effectiveness of environmental management accounting in improving environmental performance. Analysis method uses descriptive verificative by simple regression analysis. Sample are 28 manufacturing companies in Bandung and Makassar. The study result shows that: (1) Management sufficiently understand about importance of environmental performance in sustainable development, (2) Environmental management accounting information that are the most needed by management are the amount of energy consumed, waste disposed, generated and processed, cost of evaluating and selecting waste processing equipment, system development, and cost of audit, regulation and waste, (3) Management accountant sufficiently understand about environmental management accounting, and (4) Environmental management accounting is effective to improve environmental performance.

scholarly journals Barriers of implementation of environmental management accounting in business practice

2010 ◽  
Vol 58 (3) ◽  
pp. 145-156
Author(s):  
Petra Mísařová
Keyword(s):  
Environmental Management ◽  
Cluster Analysis ◽  
Information System ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Integrated System ◽  
Environmental Costs ◽  
Financial Flows ◽  
Wide Range ◽  
Environmental Management Accounting

Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

scholarly journals MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON

2020 ◽  
Vol 5 (2) ◽  
pp. 181-194
Author(s):  
Pebrianti Pebrianti ◽  
Tubagus Ismail ◽  
Munawar Muchlish ◽  
Mochamad Fahru Komarudin
Keyword(s):  
Environmental Management ◽  
Data Collection ◽  
Environmental Performance ◽  
Management Accounting ◽  
Environmental Accounting ◽  
Environmental Strategy ◽  
Survey Techniques ◽  
Environmental Management Accounting ◽  
Different Characteristics ◽  
The City

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.

scholarly journals Environmental Management Accounting

2015 ◽  
pp. 278-296 ◽  
Author(s):  
Sevin Gurarda
Keyword(s):  
Environmental Management ◽  
Financial Reporting ◽  
Management Accounting ◽  
Human Life ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Negative Effects ◽  
Financial Reporting Standards ◽  
Related Information ◽  
Environmental Management Accounting

Living with carrying capacity of natural resources of the Earth and keeping and improving the quality of human life are the most important environmental issues that we face today. Implementation of numerous arrangements to decrease the negative effects of industrialization have become a serious current issue. These regulations aim to push responsibility to the firms for the wellbeing of the public. Accounting, which is the language of business in numbers, needs to complete the adoption to the new situation for producing environmentally related information. Environmental Management Accounting (EMA) is needed as an application of accounting that is concerned with the environmentally induced impacts of companies, measured in monetary units or in physical units. In this chapter, the emergence of environmental information is discussed, and it is followed by definition and framework of environmental accounting, environmental costs, and EMA. In addition, the new environmental issues, especially in international financial reporting standards, are presented.

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 Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

2021 ◽  
Vol 18 (4) ◽  
pp. 1791
Author(s):  
Sorina Geanina Stanescu ◽  
Ion Cucui ◽  
Constantin Aurelian Ionescu ◽  
Liliana Paschia ◽  
Mihaela Denisa Coman ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Technological Process ◽  
Economic Activity ◽  
Management Accounting ◽  
Environmental Accounting ◽  
External Information ◽  
Accounting System ◽  
Managerial Accounting ◽  
Main Research ◽  
Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

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