Environmental Management Accounting Adoption in Gunungpati Community Self-Help Group (CSHG) – A Case Study

Abstract

Public organizations increase awareness of environmental issues by encouraging Environmental Management Accounting (EMA), which has been said to deliver numerous benefits to users. This paper proposes to investigate the adoption of EMA in public corporatized water supply organizations. This study was a case study in the Gunungpati Community Self-Help Group (CSHG). Data was from interviews with managers, internal data, and financial report documents. Data were analyzed using the Miles and Huberman technique including data reduction, data presentation, and conclusions. The findings show that Gunungpati CSHG provides water and sanitation services to 198 households, distributing to an estimated population of 103,000 individuals. Five broad categories were identified, four containing physical and monetary information. Product output, non-product output, waste flows, indirect costs, and externalities exist. They produce the volume of water purchased and extracted, water lost, environmental benefits from water recycling, potable water substituted with river saved, and damage to river health from operations. Meanwhile, the organization pay attention to the impact of the organization on the environment to maintain the ecosystem.