| dc.description.abstract | he purpose of this study was to investigate the application of
Environmental Management Accounting, activities undertaken
related to the efficiency and constraints of Environmental
Management Accounting (EMA) at the Local Environment
Department of Bondowoso Regency, Indonesia. This study use
qualitative research with descriptive analysis.The object of
research is the Local Environmental Department of Bondowoso
Regency, Indonesia. In this research, there are two sources of
data, are: Primary data is data obtained by observation for 6
months, focused discussions, and interviews. And secondary data
that serves as a complement to primary data which relates to the
subject of research. In this study, the test of the credibility of data
using Triangulation techniques.The results showed that the Local
Enviromental Department has made efficient use of paper,
electricity, and water with the approach of reuse, recycle and
reduce. The Local Environmental Department can apply the
concept of EMA. In addition to the efficiency of the work, the
installation of pamphlets and government regulations also support
the implementation of EMA. The obstacles faced by the Local
Environment Department in implementing EMA have SOP yet, on
the use of resources and energy, lack of staff understanding of
government regulations on the environment, inadequate number of
pamphlets and lack of staff awareness about environmental.
Concepts of EMA can be applied to the maximum when the Local
Enviromental Department improve their efficiency, compiling
reports on the environment and make the SOP on the use of
resources and energy. | en_US |
