Analyzing enviromental management accounting to increase university awareness towards sustainability

Abstract

AbstractCurrently, universities are concerned about environmental issues and their impacts. As a university with a conservation perspective, Universitas Negeri Semarang plays a significant role in solving environmental problems. This study explores environmental management accounting (EMA) practices and the motivations for their use in universities. The focus was on waste management, energy, and climate change. Qualitative content analysis was used in this research with the main source of the UI Green Metrics document and in-depth interviews with the head of the Conservation Technical Implementation Unit and its divisions. The results show that the two categories support environmental management accounting. Both energy and climate change contributed 21% to the EMA, and waste management accounted for 18%. Energy and climate change include energy-efficient appliance usage, smart building implementation, number of renewable energy sources on campus, number of renewable energy sources on campus, and total carbon footprint divided by the total campus population (metric tons per person). Furthermore, the waste in the college will be recycled through several programs, such as paper and plastic reduction, organic and inorganic waste management, sewage disposal, and toxic waste treatment.