Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Izdiharningrum Ghina Sary; Helianti Utami; Endang Sri Andayani

doi:10.32535/ijafap.v5i2.1591

Analysis of Environmental Management Accounting Implementation in RSUD Dr. Saiful Anwar Malang

Izdiharningrum Ghina Sary, Helianti Utami, Endang Sri Andayani

Abstract

This review plans to examine the application of environmental management accounting (EMA) in RSUD Dr. Saiful Anwar Malang. It includes an analysis of the performance of RSUD Dr. Saiful Anwar Malang in terms of the environment, monetary information, and physical information of the application of EMA in hospitals. The examination method was descriptive qualitative. Information assortment procedures are perception, interviews, and documented information. The findings indicate that the hospital has implemented EMA based on the EMA framework) and environmental cost classification. In addition, the hospital has carried out waste management so well that there were no external costs. For the application of environmental accounting, the hospital has included environmental costs and general accounting theories and principles.

Keywords: Environmental Cost, Environmental Management Accounting (EMA), RSUD Dr. Saiful Anwar Malang, Monetary Environmental Management Accounting (MEMA), Physical Environmental Management Accounting (PEMA)

Full Text:

PDF

References

Bansal, P., & DesJardine, M. R. (2014). Business sustainability: It is about time. Strategic Organization, 12, 70-78.

Bayu, T. H. (2017). Analisis implementasi environmental management accounting (EMA) sebagai upaya perusahaan dalam pengendalian lingkungan (eco-control) (Studi kasus pada Inna Garuda Malioboro Yogyakarta). Yogyakarta: Fakultas Ekonomika Bisnis.

Burritt, R. L. (2005). Environmental management accounting: Roadblocks on the way to the green and pleasant land. Business Strategy and the Environment, 13, 13â€“22.

Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production, 224, 479 â€“ 491.

Burritt, R. L., & Saka, C. (2006). Environmental management accounting applications and eco-efficiency: Case studies from Japan, Australia: The Australian National University. Journal of Cleaner Production, 14, 1262e1275.

Burritt, R. L., & Christ, K. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163â€“173.

Cortese, C. L., Irvine, H. J., & Kaidonis, M. A. (2009). Extractive industries accounting and economic consequences: Past, present and future. Accounting Forum, 33(1), 27-37.

Chang, H. C. (2007). Environmental management accounting within universities: Current state and future potential (Unpublished PhD Thesis). RMIT University, Melbourne.

Christensen, B., & Himme, A. (2016). Improving environmental management accounting: How to use statistics to better determine energy consumption. Journal of Management Control: Zeitschrift fÃ¼r Planung und Unternehmenssteuerung, Springer, 28(2), 227-243.

Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163-173.

Delmas, M., & Toffel, M. W. (2007). Organizational responses to environmental demands: Opening the black box. Strategic Management Journal, 29, 1027â€“1055.

Fuzi, N. M., Habidin, N. F., Janudin, S. E., & Ong, S. (2019). Environmental management accounting practices, management system, and performance: SEM approach. International Journal of Quality and Reliability Management, 37(9), 1165â€“1182.

Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.

Frank, F. (2013). Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research, 24, 387â€“400.

Ghasemi, L., Yousefzadeh, S., Rastkari, N., Naddafi, K., Far, N. S., & Nabizadeh, R. (2018). Evaluate the types and amount of genotoxic waste in Tehran University of medical scienceâ€™s hospitals. Journal of Environmental Health Science and Engineering, 16, 171â€“179.

International Federation of Accountants. (2005). International guidance document, environmental management accounting. New York: International Federation of Accountants.

Haack, P. (2012). Legitimacy in institutional theory: Three essays on social judgments in a globalized world (Doctoral Thesis). University of Zurich, Switzerland.

Henri, J., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society, 35(1), 63-80.

Jamil, C. Z. M., Mohammed, R., Muhamad, F., & Ali, A. (2015). Environmental management accounting practices in small manufacturing firms. Procedia-Social and Behavioral Sciences, 172, 619 â€“ 626.

Jasch, C. M. (2006). How to perform an environmental management cost assessment in one day. Journal of Cleaner Production, 16, 1994â€“1213.

Keiko, C.Y., Watanabe, M., & Gianezeni, M. (2014). Environmental accounting of the rice industry in Southern Brazil. American International Journal of Contemporary Research, 4(6), 67-80.

Pagalung, G. A. (2016). Environmental management accounting: Identifying future potentials. Asia-Pacific Management Accounting Journal (APMAJ), 11(1), 80-94.

Qian, W., Burrit, R., & Chen, J. (2015). The potential for environmental management accounting development in China. Journal of Accounting & Organizational Change, 11(3), 406-428.

Runtunuwu, P. C. H., & Tussabaha, A. (2020). Performance of legislative budgeting institutions on government institutions in North Maluku. Asia Pacific Journal of Management and Education, 3(3), 11-19.

Sakdiyah, H. (2017). Analisis penerapan environmental mana-gemental accounting (EMA) pada RSUD DR.H.Slamet Martodjirjo Pamekasan. Jurnal PerforÂ¬mance Bisnis & Akuntansi, 7(1), 1-18.

Schaltegger, S., & Burrit, R. (2010). Contemporary environmental accounting: Issues, concepts and practice. Texas: Greenleaf.

Schmidt, M. (2015). The interpretation and extension of material flow cost accounting (MFCA) in the context of environmental material flow analysis. Journal of Cleaner Production, 108, 1310-1319

Sherman, J. D. (2019). Life cycle environmental emissions and health damages form the Canadian Healthcare System. PLoS Med, 15(7), e1002623.

Tsui, C. S. (2014). A literature review on environmental management accounting (EMA) adoption. Web Journal of Chinese Management Review, 17(3), 1-19.

UNDSD. (2001). Environmental management accounting procedures and principles. New York: United Nations Division for Sustainable Development Department of Social and Economics Affairs.

Wang, J., Wang, R., Zhu, Y., & Li, J. (2018). Life cycle assessment and environmental cost accounting of coal-fired power generation in China. Energy Policy, 115, 374â€“384.

Zailani, S., Jeyaraman, K., Vengadasan, G., & Premkumar, R. (2012). Sustainable supply chain management (SSCM) in Malaysia: A survey. International Journal of Production Economics, 140(1), 330-340.

Zhang, J. (2014). Environmental accounting: Theoritical review and enlightment for China. Journal of Management and Sustainability, 4(1), 179-188.

DOI: https://doi.org/10.32535/ijafap.v5i2.1591