Koan, Dianne Frisko (2011) Environmental Management Accounting pada Kantor Dinas Pemerintahan: Studi Kasus tentang pengelolaan Kertas, Listrik, dan Air pada kantor Dinas Perkebunan Provinsi Jawa Timur. Jurnal Akuntansi Dan Teknologi Informasi, 10 (2). p. 113. ISSN 1412-5994
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Abstract
Existence of government institution as public service organization also deals with the responsibility to account for the resources used which is mostly supported by society fund. Budget efficiency became top priority for all components of government institutions in their daily performance. Public asked for the best service and resource management, while also required the institution to have proper cost management. Aligned with the industrialization and economic growth which impact the environmental damage as one of bad impact, government institution also contributed to this damage through their daily activities. This paper aims to describe how government budget efficiency program associated with environmental concerned. Particularly, this paper will analyze on paper, electricity, and water management in office daily activities. 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 environmental management accounting (EMA) application. By implementing EMA properly, government may get information and clear direction on cost efficiency along with environmental sustainability.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | government, budget-efficiency, environmental management accounting |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Karyono |
| Date Deposited: | 12 Oct 2012 08:48 |
| Last Modified: | 19 Apr 2023 08:00 |
| URI: | http://repository.ubaya.ac.id/id/eprint/1178 |
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