Suchergebnisse

Induztrialization edge and economic growth bring some consequences to the society, such as pollution or environmental damage. The responsibility is not only lies in business sector but also contributed by society and public sector-government institution as their daily operational produce some waste material. One ofmaterial use in such organization daily activities is paper. Unproper use of paper will impact on cost inefficiency, as well as environmental damage due to the main material of producing paper taken from forest.Government as public service organization mostly deals with paper in their daily administrative business. While the othersites it also encouraged to put priority on budget efficiency included in paper consumption. This study aims to describe in what extend government efficiency initiative align in it environmental concerned. Specifically this study will explore the use of paper as one of most daily resource in government office using environmental management accounting (EMA)framework. 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 EMA application. By implementing EMA properly, government may get information on cost efficiency along with environmental sustainability.

The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for profit organization, government and society should also be responsible for the occurrence of environmental damage for their miss-consumption on fuel, paper, electricity, water, etc. University as academic institution consumes some resources mostly on paper and electricity, to support their daily learning and administration activities. In managing the resources consumption and minimising the waste, university may also apply environmental management accounting (EMA), which have been implemented at most industrial sectors. This study aims to determine the level of readiness of implementation of EMA on academic institution which most deal with resources such as paper, water and electricity. The research object of this case study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the use of paper, electricity, and water. As a qualitative research, the study uses some methods to collect data, which consists of deep interviews with some keypersons, documents analysis on the policy and data of resources' consumption level, and observation some activities on location as non-participant observer. The results reveal that Faculty Ebiz has not been fully implemented EMA concept in the way of paper, electricity, and water consumptions. This case study determine the willingness of green commitment, and some particular activities from the civitas- academica should be supported by physical and technical policy to ensure the effectiveness of EMA's implementation.

This research aims to analyze the role of the geographical area surrounds company in the linkage with the design of corporate social responsibility (CSR) program and CSR reporting. This study uses qualitative approach by comparing two companies in different location. They are Indonesian companies (PT Indo Tambangraya Megah Tbk) and Australian company (OZ Minerals). Content analysis method is used to collect the public data. The result conveys factual information that the geographical area, natural environment, local value, and government policy create the differences for each company in designing the CSR program and the ways companies provide CSR report. Company which is located in cultural society are tend to design the CSR program by regarding the cultural values. Company which is located in certain jurisdiction tends to report CSR based on the regulated standard. Moreover, environment, education, health, and economic condition are also considered in designing CSR programs.