Akuntansi Manajemen Lingkungan, Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan

Burhany, Dian Imanina; Nurniah, Nurniah

doi:10.24034/j25485024.y2013.v17.i3.2253

Cited by 3 publications

(4 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…According to Taylor et al (2016), The three main issues of sustainable development are economic growth, environmental protection and social equality. The highlight of sustainable development is to meet the needs of the present generation without compromising the needs of future generations, by fulfilling three pillars, namely economic, social and environmental (Burhany, 2012;Putra, 2015;Ferawati, 2018;Suardi, 2018).…”

Section: Introductionmentioning

confidence: 99%

Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

et al. 2021

View full text Add to dashboard Cite

This study aims to investigating the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using qualitative approach through case studies. Data were collected through field-observation, documentation and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in other hand, Wangaya General Hospital already integrated among the economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital still able to manage their business in the midst of the COVID-19 pandemic.

show abstract

Section: Introductionmentioning

confidence: 99%

Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

et al. 2021

View full text Add to dashboard Cite

show abstract

“…Sustainable development is development that balances ecological or economic and social aspects (Pettman & Herath, 2005;Sari & Hadiprajitno, 2013;Damayanti & Pentiana, 2013). One important aspect of sustainable development is that ecological / environmental aspects will be fulfilled if the company implements environmental accounting management that is proven to be able to improve environmental performance (Burhany & Nurniah, 2014). Every industrial development carried out by the company is directed to pay attention to aspects of the surrounding environment in order to prevent pollution or damage to the environment and sustainable natural resources and carrying capacity is not disturbed (Musyarofah, 2013).…”

Section: Introductionmentioning

confidence: 99%

“…Every industrial development carried out by the company is directed to pay attention to aspects of the surrounding environment in order to prevent pollution or damage to the environment and sustainable natural resources and carrying capacity is not disturbed (Musyarofah, 2013). The main principle in building to meet the needs of the present without compromising the needs of future generations (Burhany & Nurniah, 2014). An understanding of environmental issues will direct the company in its policies, especially related to environmental safety (Astuti & Nugroho, 2016).…”

Section: Introductionmentioning

confidence: 99%

Environmental audit analysis to support Sustainability Development

Ningsih

Junaid

Mursalim

2020

POVRAA

View full text Add to dashboard Cite

The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities that have been carried out by the company in terms of the environment, economy, and social aspects can already be said to support sustainable development.

show abstract

“…Environmental accounting mengartikan dan memasukan seluruh biaya lingkungan ke dalam laporan keuangan lembaga atau perusahaan. Biaya lingkungan ialah biaya yang dikeluarkan oleh perusahaan karena aktivitas dari perusahaan yang menyebabkan terjadinya kerusakan lingkungan (Burhany, 2012).…”

unclassified

Analisis Penerapan Akuntansi Biaya Lingkungan Pada Pt. Royal Coconut Airmadidi

Franciska¹,

Sondakh²,

Tirayoh³

2019

View full text Add to dashboard Cite

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.

show abstract

Akuntansi Manajemen Lingkungan, Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan

Abstract: ABSTRACT

Cited by 3 publications

References 12 publications

Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

Environmental audit analysis to support Sustainability Development

Analisis Penerapan Akuntansi Biaya Lingkungan Pada Pt. Royal Coconut Airmadidi

Contact Info

Product

Resources

About