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The aim of this research is to find out how environmental management accounting, green innovation and environmental performance are used by the Nganjuk Regency Environmental Service. Descriptive research with a qualitative approach was used. The data used in this research comes from interviews conducted in 2022, as well as data from the Nganjuk Regency Environmental Service. Descriptive analysis is used to analyze the data. describes the results of his findings based on the data collected.The results of this research indicate that the Nganjuk Regency Environmental Service has completed the treatment stages of implementing environmental management accounting for waste management costs and has evaluated the level of environmental performance well. In addition, they have implemented green innovation as a form of social responsibility to society and the environment, as seen in the presentation of waste management costs included in detailed financial reports. Furthermore, the more environmental performance evaluations carried out, the higher the level of community satisfaction. Conversely, the lower the level of environmental performance evaluation, the lower public satisfaction with the company.

This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.

Since its invention in the 19th century until today, reinforced concrete has become a leading construction material due to its qualities; it is a strong and durable building material that can be used in any form of architecture at an affordable and reasonable cost. Thus, humanity has abandoned traditional building materials (stone, earth, straw, lime, wood and hemp, etc.) to benefit from the many advantages of reinforced concrete (Yasser et al., 2013). However, this conversion comes at a cost; the environmental consequences are serious, cement is the third largest emitter of CO2 after cars and coal-fired power plants, and the same applies to steel, despite significant progress in recycling (Ranjitham et al., 2021).

The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management. 

Process and efforts to strengthen or enable the weak. This study aims to find out how the process of community empowerment by the PT industry. Manakarra Unggul Lestari and the impact of this empowerment. The research method used was phenomenological qualitative. The data obtained were analyzed using interpretive phenomenological analysis (IPA). The results of the study explained: (1) The empowerment process begins with socialization carried out by the PT, this socialization contains methods for planting and developing what is called an oil palm plant. Those who are already members of independent farmer groups are given the opportunity to order oil palm seeds at a low cost. So that many people who previously did not have a job, now work as oil palm farmers. (2) The positive impact of this independent farmer group is the ability of the community to get more optimal results and income than usual. While the negative impact is the emergence of environmental pollution caused by four-wheeled vehicles used as transporters of oil palm crops, the presence of air pollution such as the amount of dust that appears during the dry season can cause people to experience a decrease in body immunity.

Stereotypes and abnormal behaviour (SAB) exhibited by long-tailed macaques (LTMs) have attracted the attention of behavioural study, although caused by many factors. Mostly found in captivity, it can also occur in the natural environment. This study aims to review several scientific articles on SAB in LTMs, as well as for environmental enrichment conditions. This study used a web-based survey to collect all scientific publications related to SAB in LTMs with a statistical correlation test to determine the cost of individuals' needs as an animal model for the research and the regression test to determine the effects of the number of individuals observed, as well as SAB types in LTMs. This study used two variables: the number of individuals and SAB types and sorted by rank. The statistical correlation result shows that the cost of individuals' needs as an animal model for the research and publication's year is positive correlate. The regression test result shows that the total number of individuals observed is significantly different (p-value<0.05, one-tailed) between SAB types. The primary goal of stimulating environmental enrichment is to give pleasant options for animals based on the treatment object in the study supplied while emphasising animal welfare and promoting research effectiveness.

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value