THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU

This study aimed to see the results of Environmental Management Accounting (EMA) analysis in application to the environmental costs of oil mining companies in Riau and their influence on the company. This analysis starts with the quantitative and descriptive analysis of primary data in the form of d...

Full description

Bibliographic Details
Main Author: Tun Huseno
Format: Article
Language:English
Published: University of Brawijaya 2018-12-01
Series:Jurnal Aplikasi Manajemen
Subjects:
Online Access:http://jurnaljam.ub.ac.id/index.php/jam/article/view/1373
_version_ 1818701172615151616
author Tun Huseno
author_facet Tun Huseno
author_sort Tun Huseno
collection DOAJ
description This study aimed to see the results of Environmental Management Accounting (EMA) analysis in application to the environmental costs of oil mining companies in Riau and their influence on the company. This analysis starts with the quantitative and descriptive analysis of primary data in the form of data on the profits of the company’s petroleum production. Data form of the amount of the company’s petroleum production per day and the amount of sales profit per day. The analysis by including aspects of costs that must be met by the company in Environmental Management Accounting (EMA). The results of the analysis show that there was a decline in company profits by 15% between entering environmental costs by not including environmental costs. However, the company still benefits from the economic side. In addition, the company’s responsibility for the environment and society could be fulfilled.
first_indexed 2024-12-17T15:16:37Z
format Article
id doaj.art-fcbf5353432a44f19c990c3e35dcf1fb
institution Directory Open Access Journal
issn 1693-5241
2302-6332
language English
last_indexed 2024-12-17T15:16:37Z
publishDate 2018-12-01
publisher University of Brawijaya
record_format Article
series Jurnal Aplikasi Manajemen
spelling doaj.art-fcbf5353432a44f19c990c3e35dcf1fb2022-12-21T21:43:31ZengUniversity of BrawijayaJurnal Aplikasi Manajemen1693-52412302-63322018-12-0116410.21776/ub.jam.2018.016.04.18965THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAUTun Huseno0Lecturer Institute Government of Home Affairs (IPDN)This study aimed to see the results of Environmental Management Accounting (EMA) analysis in application to the environmental costs of oil mining companies in Riau and their influence on the company. This analysis starts with the quantitative and descriptive analysis of primary data in the form of data on the profits of the company’s petroleum production. Data form of the amount of the company’s petroleum production per day and the amount of sales profit per day. The analysis by including aspects of costs that must be met by the company in Environmental Management Accounting (EMA). The results of the analysis show that there was a decline in company profits by 15% between entering environmental costs by not including environmental costs. However, the company still benefits from the economic side. In addition, the company’s responsibility for the environment and society could be fulfilled.http://jurnaljam.ub.ac.id/index.php/jam/article/view/1373Environmental Management Accounting (EMA)environmental costs
spellingShingle Tun Huseno
THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
Jurnal Aplikasi Manajemen
Environmental Management Accounting (EMA)
environmental costs
title THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
title_full THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
title_fullStr THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
title_full_unstemmed THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
title_short THE ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) PERSPECTIVE CALCULATION OF ENVIRONMENTAL MANAGEMENT ENVIRONMENT IN RIAU
title_sort environmental management accounting ema perspective calculation of environmental management environment in riau
topic Environmental Management Accounting (EMA)
environmental costs
url http://jurnaljam.ub.ac.id/index.php/jam/article/view/1373
work_keys_str_mv AT tunhuseno theenvironmentalmanagementaccountingemaperspectivecalculationofenvironmentalmanagementenvironmentinriau
AT tunhuseno environmentalmanagementaccountingemaperspectivecalculationofenvironmentalmanagementenvironmentinriau