Environmental Management Accounting: Efficient Use of Paper, Electricity and Water on Local Enviromental Department, Bondowoso Regency, Indonesia

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.