scholarly journals ISOMORPHIC DRIVERS OF INSTITUTIONAL PRESSURE AND IMPORTANCE OF ENVIRONMENTAL MANAGEMENT SYSTEM IMPLEMENTATION TOWARDS THE ADOPTION PROPENSITY OF GREEN ICT

2020 ◽  
Vol 10 (6) ◽  
pp. 624-634
Author(s):  
Kazi Sirajul Islam ◽  
Saravanan Muthaiyah ◽  
David Yong Gun Fie
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Environmental Management System ◽  
System Implementation ◽  
Institutional Pressure ◽  
Green Ict

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

2020 ◽  
Vol 7 (02) ◽  
pp. 137-152
Author(s):  
Sang Ayu Putu Thania Parameswari Eka Putri ◽  
Rafika Yuniasih
Keyword(s):  
Environmental Management ◽  
Management System ◽  
Management Accounting ◽  
Environmental Management System ◽  
Jel Classification ◽  
Environmental Cost ◽  
System Implementation ◽  
Resource Based View ◽  
Environmental Management Accounting ◽  
Cost Report

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

Sign in / Sign up

Export Citation Format

Share Document