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This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

This study aims to examine the effect of water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures on Return On Equity. (ROE). This study provides information about entities that are socially responsible and whether their financial performance will improve or not after the implementation of corporate social and environmental activities. The independent variables in this study are water usage, energy consumption, carbon emissions produced, waste generated, independent Assurance, and environmental expenditures. ROE in this study is the dependent variable. The secondary data required for the study comes from the sustainability reports of 35 companies in 2023, and then the relationship between the independent and dependent variables is tested using EViews. The results of data management in the study indicate that there is an effect between water usage, waste generated, and environmental expenditures on ROE, thus supporting H1, H4, and H6. This condition is reversed with energy consumption, carbon emissions produced, and independent Assurance, where these three variables do not have an effect on ROE, proving that H2, H3, and H5 are not supported. The implication of this study is that management can achieve sustainable profits by disclosing activities that support environmental sustainability and using independent parties to guarantee the sustainability reports that have been created, thereby gaining more trust from stakeholders, which affects ROE.

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.