Environmental audit analysis to support Sustainability Development

  • Desy Fitria Ningsih Universitas Muslim Indonesia
  • Asriani Junaid Universitas Muslim Indonesia
  • Mursalim Mursalim Universitas Muslim Indonesia
Keywords: Sustaniblity Development, Environmental Audit, Triple Bottom Line

Abstract

The focus of this study is to determine how the implementation of environmental audits based on triple bottom line theory and to determine the application of environmental audits to support sustainability development at the Bahteramas Regional Hospital. This research uses primary and secondary data. Primary data in the form of direct interviews with the company designated as an informant, while secondary data in the form of data obtained from company internal data. The method used is a qualitative method based on the interpretive paradigm. The results of the study found that the Bahteramas Hospital had the maximum in expressing costs to the environment in detail in the financial statement notes, but the costs incurred were still included in the maintenance burden category. The accounting practices that have been applied by Bahteramas Hospital have been maximized in implementing environmental audits. Activities thathave been carried out by the company in terms of the envi ronment, economy, and social aspects can already be said to support sustainable development

Downloads

Download data is not yet available.

References

Agustina, C. (2016). Perilaku Pemilik Atas Isu Manajemen Lingkungan Dilihat dari Sektor, regional dan Ukuran Perusahaan. Business Accounting Review, 4(1), 337-348.

Aminah, & Noviani. (2014). Analisis Penerapan Akuntansi Lingkungan di Rumah Sakit Mardi Waluyo Metro. Jurnal Akuntansi & Keuangan .

Astuti, A. D., & Nugroho, P. I. (2016). Kepedulian Dan Pengetahuan Pelaku Bisnis Mengenai Green Accounting. Jurnal Analisis Bisnis Ekonomi, 14(1), 34-45.

Badjuri, A. (2011). Faktor-Faktor Fundamental, Mekanisme Corporate Governance, Pengungkapan Corporate Social Responsibility (CSR) Perusahaan Manufaktu dan Sumber Daya Alam di Indone-sia. Dinamika Keuangan dan Perbankan. Vol 1 No. 1, pp.38-54.

Burhany, D. I. Nurniah. 2014.“Akuntansi Manajemen Lingkungan sebagai Alat Bantu untuk Mening-katkan Kinerja Lingkungan dalam Pembangunan Berkelanjutan”. Jurnal Simposium Nasional Akuntansi XVII, Lombok.

Deegan, C. (2004), Environmental disclosures and share prices-a discussion about efforts to study this relationship. In: Accounting Forum. Vol. 28. Australia: University of South Australia, School of Accounting and Information Systems. p87-97.

Du, X. (2018). A tale of two segmented markets in China: The informative value of corporate environ-mental information disclosure for foreign investors. The International Journal of Accounting, 53(2), 136-159.

Elkington, J. (1998), Partnerships from cannibals with forks: The triple bottom line of 21st-century business. Environmental Quality Management, 8(1), 37-51.

Elkington, J. (2013), Enter the triple bottom line. In: The Triple Bottom Line. London: Routledge. p23-38.

Ekwueme, C. M., Egbunike, C. F., & Onyali, C. I. (2013). Benefits of triple bottom line disclosures on corporate performance: An exploratory study of corporate stakeholders. J. Mgmt. & Sustainabil-ity, 3, 79.

Gray, R. (2010). A re‐evaluation of social, environmental and sustainability accounting. Sustainability Accounting, Management and Policy Journal.

Harahap, N., Hardjono, W., & Tarigan, K. (2016). Kaji Model Metode Penyuluhan Di Era Berlakunya Asean Economic Community (Aec) Melalui Sistim Penyuluhan Yang Bersinergi, Terintegrasi Dan Berkelanjutan. Jurnal Agrica Extensia, 10(1), 1122.

Hertwich, E.G. (2005), Consumption and the rebound effect: An industrial ecology perspective. Journal of Industrial Ecology, 9(1-2), 85-98.

Ja'far, M., & Kartikasari, L. (2009). Need Assesments: Standar Akuntansi Carbon dan Praktik Carbon Accounting. In The 3rd National Conference (pp. 1-23).

Kosajan, V., Chang, M., Xiong, X., Feng, Y., Wang, S. (2018). The design and application of a govern-ment environmental information disclosure index in China. Journal of Cleaner Production, 202, 1192-1201.

Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibilty: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 6(1), 157-174.

McCright, A.M., Dunlap, R.E. (2000), Challenging global warming as a social problem: An analysis of the conservative movement’s counter- claims. Social Problems, 47(4), 499-522.

Mia, P., Al Mamun, A. (2011), Corporate Social Disclosure During the Global Financial Crisis. Malay-sia Kelantan: Multimedia University.

Moleong, L. J. (2004). Metode kualitatif. Bandung: Remaja Rosdakarya.

Murdifin, I., Pelu, M. F. A., Perdana, A. A. H., Putra, K., Arumbarkah, A. M., Muslim, M., & Rahmah, A. (2019). Environmental disclosure as corporate social responsibility: Evidence from the biggest nickel mining in Indonesia. International Journal of Energy Economics and Policy, 9(1), 115.

Muqodim, M., & Susilo, J. (2013). Triple Bottom Line Reporting Dalam Pelaporan Tahunan Perusahaan Go Public Di Indonesia. Jurnal Akuntansi dan Auditing Indonesia, 17(1), 31-42.

Musyarofah, S. (2013). Analisis Penerapan Green Accounting di Kota Semarang (Doctoral dissertation, Universitas Negeri Semarang).

Neviana. (2010). Triple Bottom Line: Lebih dari Sekadar Profit, diakses di swa.co.id

Omer, A.M. (2008), Energy, environment and sustainable development. Renewable and Sustainable Energy Reviews, 12(9), 2265-2300.

Pettman, B., & Herath, G. (2005). Sustainable development and environmental accounting: the challenge to the economics and accounting profession. International Journal of Social Economics.

Sari, M. P., & Hadiprajitno, P. B. (2013). Pengawasan Impelementasi “Green Accounting” Berbasis University Social Responsibilities (Usr) Di Universitas Negeri Semarang Serta Studi Komparasi Universitas Se-kota Semarang. Jurnal Akuntansi dan Auditing, 9(2), 169-198.

Suartana, I. W. (2010). Akuntansi lingkungan dan triple bottom line accounting: Paradigma baru akuntansi bernilai tambah. Jurnal Bumi Lestari, 10(1), 105-112.

Widiawati, S., & Raharja, S. (2012). Analisis Faktor-Faktor yang Mempengaruhi Islamic Social Report-ing Perusahaan-Perusahaan Yang Terdapat Pada Daftar Efek Syariah Tahun 2009–2011 (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

Windasari, D. & Herimurti. 2011. Pengelolaan Limbah B3 Medis Rumah Sakit Khusus di Surabaya Pusat dan Selatan.Institut Teknologi Sepuluh November

Tarigan, Josusa & Hatane Samuel. 2014. Pengungkapan Sustainability Report dan Kinerja Keuangan. Jurnal Akuntansi dan Keuangan. 16 (2), 88-101

Yanti, F., & Rasmini, N. K. (2015). Analisis Pengungkapan Triple Bottom Line dan Faktor yang Mempengaruhi: Studi di Perusahaan Indonesia dan Singapura. E-Jurnal Akuntansi Universitas Udayana, 13(2), 499-512.

York, R., Rosa, E.A. (2003), Key challenges to ecological modernization theory: Institutional efficacy, case study evidence, units of analysis, and the pace of eco-efficiency. Organization and Environ-ment,16(3), 273-288.

Published
2020-07-31
How to Cite
Fitria Ningsih, D., Junaid, A., & Mursalim, M. (2020). Environmental audit analysis to support Sustainability Development. Point of View Research Accounting and Auditing, 1(3), 101-109. https://doi.org/10.47090/povraa.v1i3.48