Damayanti, Ruri Istia (2025) Evaluasi Akuntansi Manajemen Lingkungan dalam Pengelolaan Program Kerja pada Dinas Lingkungan Hidup Kabupaten Bangkalan. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk mengevaluasi penerapan akuntansi manajemen lingkungan dalam pengelolaan program kerja pada Dinas Lingkungan Hidup Kabupaten Bangkalan. Latar belakang penelitian berangkat dari meningkatnya permasalahan lingkungan, terutama volume sampah dan keterbatasan sarana pengelolaan, sementara akuntansi manajemen lingkungan berpotensi membantu instansi dalam mengenali, mengukur dan melaporkan biaya lingkungan sebagai dasar pengambilan keputusan dan pertanggungjawaban publik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada Dinas Lingkungan Hidup Kabupaten Bangkalan. Data dikumpulkan melalui wawancara, observasi dan studi dokumentasi selama bulan Oktober hingga November 2025, kemudian dianalisis secara deskriptif dengan mengaitkan temuan lapangan dan teori terkait akuntansi manajemen lingkungan, pengelolaan program kerja, serta tata kelola pemerintahan yang baik. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup telah menerapkan akuntansi manajemen lingkungan, namun pencatatannya masih manual dan tidak memisahkan biaya lingkungan dari biaya operasional umum. Kondisi ini menyulitkan evaluasi biaya dan penilaian dampak program. Pengelolaan program kerja telah terstruktur dan dievaluasi rutin, tetapi pengukuran kinerja masih berfokus pada output, bukan dampak lingkungan jangka panjang. Transparansi informasi juga masih terbatas pada publikasi kegiatan. Secara keseluruhan, penerapan akuntansi lingkungan berada pada tahap dasar dan belum sepenuhnya terintegrasi dalam proses perencanaan dan evaluasi program kerja. Kata Kunci: akuntansi manajemen lingkungan, pengelolaan program kerja, kinerja lingkungan, transparansi, Dinas Lingkungan Hidup Kabupaten Bangkalan.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | akuntansi manajemen lingkungan, pengelolaan program kerja, kinerja lingkungan, transparansi, Dinas Lingkungan Hidup Kabupaten Bangkalan. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200082 Ruri Istia Damayanti |
| Date Deposited: | 14 Jul 2026 01:20 |
| Last Modified: | 14 Jul 2026 01:20 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44381 |
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