Penerapan Akuntansi Manajemen Lingkungan pada Rumah Makan Studi Kasus di Kota Gorontalo
DOI:
https://doi.org/10.55606/khatulistiwa.v5i1.6012Keywords:
Accounting, Environment, RestaurantAbstract
The existence of environmental management accounting in an organization aims to provide information on the financial and non-financial aspects of the company's environmental performance. This study aims to determine the understanding of restaurant actors who have obligations. The status of the implementation of Environmental Management Efforts and Regular Environmental Monitoring of Business. The research method used is a qualitative method (post positivism) which is expected to be able to reveal answers to a field phenomenon inductively. Data collected based on triangulation with data analysis using the concept of Miles and Huberman (1994). The results of this study indicate that restaurant business actors' understanding of environmental management accounting information has an impact on financial reporting, especially environmental costs.
References
Abthoni, Angie Septiyani dan Evi Octavia. (2018). "Analisis Selisih Biaya Produksi Standar Dan Biaya Produksi Seseungguhnya Pada Komponen PSF Dan D-Nose Pesawat A350 Di PT. Dirgantara Indonesia". Jurnal: Jurnal Riset Akuntansi/Vol X/No. 2/Oktober 2018.
Agnes Pascalia Toar,et;al.(2016).Analisis varians biaya produksi sebagai alat untuk mengukur tingkat efisiensi biaya produksi pada ud. Sedap jaya bakery analysis of production cost variance as a tool to measure the efficiency level of production cost in ud.sedap jaya bakery. Jurnal Berkala Ilmiah Efisiensi Volume 16 No. 03 .596-604.
Amirudin, M., & Gagaring, A. N. (2016). Penerapan Akuntansi Manajemen Lingkungan pada Perusahaan Industri. Jurnal Ilmiah Akuntansi, 13(2), 145–158.
Arfan, M. (2009). Akuntansi Lingkungan: Konsep dan Penerapan. Jakarta: Salemba Empat.
Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.
Bella, A., & Dianne, R. (2013). Evaluasi Implementasi Environmental Management Accounting pada Institusi Pendidikan. Jurnal Akuntansi dan Keuangan, 8(1), 44–56.
Bennett, M., Schaltegger, S., & Zvezdov, D. (2013). Environmental Management Accounting: Purpose and Progress. In Sustainability Accounting and Reporting (pp. 123–139). Dordrecht: Springer.
Bonsack, R. A. (1991). Does activity-based costing replace standard costing? Journal of Cost Management (Winter): 46-47.
Calvasina, R. V. and E. J. Calvasina. (1984). Standard costing games that managers play. Management Accounting (March): 49-51, 77.
Caricofe, R. L. (1982). Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.
De Beer, P., & Friend, F. (2006). Environmental Accounting: A Management Tool for Enhancing Corporate Environmental and Economic Performance. Ecological Economics, 58(3), 548–560.
Debnath, S., Bose, S., & Dhalla, R. (2011). Environmental Management Accounting and Corporate Environmental Management. The IUP Journal of Accounting Research & Audit Practices, 10(4), 7–19.
Dian-Imanina, A. (2010). Peran Akuntansi Manajemen Lingkungan dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi dan Auditing Indonesia, 14(1), 59–72.
Hansen, D. R., & Mowen, M. M. (2007). Managerial Accounting (8th ed.). Mason, OH: Thomson South-Western.
Indah, R., Rosdiana, C., & Nurleli, D. (2017). Penerapan Akuntansi Manajemen Lingkungan pada Industri Sepatu Catenzo. Jurnal Akuntansi Multiparadigma, 8(2), 312–325.
Jalaludin, D., Sulaiman, M., & Ahmad, N. N. N. (2011). Understanding Environmental Management Accounting (EMA) Adoption: A New Institutional Sociology Perspective. Social Responsibility Journal, 7(4), 540–557.
Lemkin, J. (2011). Environmental Cost Accounting for Chemical and Related Industries. Journal of Cleaner Production, 19(2-3), 235–242.
Qian, W., Burritt, R., & Monroe, G. (2011). Environmental Management Accounting in Local Government: A Case of Waste Management. Accounting, Auditing & Accountability Journal, 24(1), 93–128.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
