Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo
DOI:
https://doi.org/10.35838/jrap.2020.007.02.12
Abstract views: 873 | PDF downloads: 719
Abstract views: 873 | PDF downloads: 719
Keywords:
environmental management system, environmental management strategy, environmental management accounting, environmental management innovation, environmental management performance
Abstract
ABSTRACT
This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.
ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo.
JEL Classification : M41, Q56
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Schultze, W., & Trommer, R. (2012). The Concept of Environmental Performance and Its Measurement in Empirical Studies. Journal of Management Control, 22(4), 375–412. https://doi.org/10.1007/s00187-011-0146-3
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Zhong, L., Buckley, R. C., Wardle, C., & Wang, L. (2015). Environmental and visitor management in a thousand protected areas in China. Biological Conservation, 181, 219–225. https://doi.org/10.1016/j.biocon.2014.11.007
Ajayi, O. O., & Ayodele, I. A. (2016). Knowledge and Practice of Environmental Management at Selected Ecotourism Destinations in Edo State. Journal of Tourism, Hospitality Adn Sports, 16, 22–32.
Almarri, K., & Gardiner, P. (2014). Application of Resource-based View to Project Management Research: Supporters and Opponents. Procedia - Social and Behavioral Sciences, 119, 437–445. https://doi.org/10.1016/j.sbspro.2014.03.049
Ann, G. E., Zailani, S., & Wahid, N. A. (2006). A Study on the Impact of Environmental Management System (EMS) Certification Towards Firms’ Performance in Malaysia. Management of Environmental Quality: An International Journal, 17(1), 73–93. https://doi.org/10.1108/14777830610639459
Antaranews.com. (2017). “Bali Zoo” Sabet Penghargaan Lembaga Konservasi Terbaik. Retrieved from https://www.antaranews.com/berita/646163/bali-zoo-sabet-penghargaan-lembaga-konservasi-terbaik
Bali Zoo. (2018). 2018 Annual Financial Report.
Biswan, A. T., & Widianto, H. T. (2019). Peran Beyond Budgeting Entry Scan untuk Mengatasi Permasalahan Penganggaran Sektor Publik, 10(2), 308–327. Retrieved from http://dx.doi.org/10.18202/jamal.2019.08.10018
Cater, T., Prasnikar, J., & Cater, B. (2009). Environmental Strategies and Their Motives and Resuls in Slovenian Business Practice. Economic and Business Review, 11(1), 55–74.
Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting : the signi fi cance of contingent variables for adoption. Journal of Cleaner Production, 41, 163–173. https://doi.org/10.1016/j.jclepro.2012.10.007
Clarkson, P., Fang, X., Li, Y., & Richardson, G. (2010). The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative? Ssrn, (October). https://doi.org/10.2139/ssrn.1687475
Creswell, J. W. (2014). Research Design Qualitative, Quantitaitve and Mixed Methods Approaches 4th Edition (4th Editio). California: SAGE Publication, Inc.
Ferreira, A., & Moulang, C. (2010). Environmental Management Accounting and Innovation: an Exploratory Analysis. Accounting, Auditing & Accountability Journal, 23(7), 920–948. https://doi.org/10.1108/09513571011080180
Government Regulation of the Republic of Indonesia Number 101 of 2014 on the Hazardous and Toxic Materials Management (2014).
Hansen, D. R., & Mowen, M. M. (2015). Cornerstones of Cost Management (3rd ed.). South-Western: Cengage Learning.
Hart, S. L. (1995). A Natural-Resource-Based View of The Firm. Academy of Management Review, 20(4), 986–1014.
Hsiao, T., Chuang, C., Kuo, N., & Yu, S. M. (2014). Establishing attributes of an environmental management system for green hotel evaluation. International Journal of Hospitality Management, 36, 197–208. https://doi.org/10.1016/j.ijhm.2013.09.005
Inoue, E., Arimura, T. H., & Nakano, M. (2013). A new insight into environmental innovation : Does the maturity of environmental management systems matter ? Ecological Economics, 94, 156–163. https://doi.org/10.1016/j.ecolecon.2013.07.014
Iraldo, F., Testa, F., & Frey, M. (2009). Is an Environmental Management System Able to Influence Environmental and Competitive Performance? The Case of the Eco-management and Audit Scheme (EMAS) in the European Union. Journal of Cleaner Production, 17, 1444–1452. https://doi.org/10.1016/j.jclepro.2009.05.013
Jalaludin, D., Sulaiman, M., & Ahmad, N. N. N. (2010). Environmental Managament Accounting: An Empirical Investigation of Manufacturing Companies in Malaysia. Journal of Asia-Pacific Centre for Environmental Accountability, 16(3), 31–45.
Jasch, C., & Savage, D. E. (2008). The IFAC International Guidance Document on Environmental Management Accounting.
Kang, Y., & He, X. (2018). Institutional Forces and Environmental Management Strategy: Moderating Effects of Environmental Orientation and Innovation Capability. Management and Organization Review, 13(3), 577–605.
Le, T. T., & Nguyen, T. M. A. (2019). Practice Environmental Cost Management Accounting: The Case of Vietnamese Brick Production Companies. Management Science Letters, 9, 105–120. https://doi.org/10.5267/j.msl.2018.10.012
Llodra, M. J. M. (2006). Environmental Management Accounting : A Case Study Research on Innovative Strategy, 68, 393–408. https://doi.org/10.1007/s10551-006-9029-1
Nor, N. M., Bahari, N. A. S., Adnan, N. A., Kamal, S. M. Q. A. S., & Ali, I. M. (2016). The Effects of Environmental Disclosure on Financial Performance in Malaysia. Procedia Economics and Finance, 35, 117–126. https://doi.org/10.1016/S2212-5671(16)00016-2
Nwaiwu, N. J. (2018). Environmental Cost Disclosure and Financial Performance of Oil and Gas in Nigeria. International Journal of Advanced Academic Research, 4(2).
Rechkemmer, A., Connor, A. O., Rai, A., Sparks, J. L. D., Mudliar, P., Shultz, J. M., … Sparks, J. L. D. (2016). A complex social-ecological disaster : Environmentally induced forced migration. Disaster Health, 3(4), 112–120. https://doi.org/10.1080/21665044.2016.1263519
Schaltegger, S., Viere, T., & Zvezdov, D. (2012). Tapping environmental accounting potentials of beer brewing Information needs for successful cleaner production. Journal of Cleaner Production, 29–30, 1–10. https://doi.org/10.1016/j.jclepro.2012.02.011
Schiederig, T., Tietze, F., & Herstatt, C. (2011). What is Green Innovation? A Quantitative Literature Review.
Schultze, W., & Trommer, R. (2012). The Concept of Environmental Performance and Its Measurement in Empirical Studies. Journal of Management Control, 22(4), 375–412. https://doi.org/10.1007/s00187-011-0146-3
Stanojevic, M., Vranes, S., & Gokalp, I. (2010). Green accounting for greener energy. Renewable and Sustainable Energy Reviews, 14(9), 2473–2491. https://doi.org/10.1016/j.rser.2010.06.020
United Nations Environment Programme. (2019). Letter from the Executive UNEP in 2019. Retrieved from https://www.unenvironment.org/annualreport/2019/index.php
Zhong, L., Buckley, R. C., Wardle, C., & Wang, L. (2015). Environmental and visitor management in a thousand protected areas in China. Biological Conservation, 181, 219–225. https://doi.org/10.1016/j.biocon.2014.11.007
Published
2020-12-29
How to Cite
Sang Ayu Putu Thania Parameswari Eka Putri, & Rafika Yuniasih. (2020). Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 7(02), 137-152. https://doi.org/10.35838/jrap.2020.007.02.12
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