Investigating the Existing of Environmental Management Accounting for Better Environment Management: A Case Study in a University

This paper aims at investigating the existence of EMA in University and the role it plays in improving environmental performance. The current research is a case study conducted in State University of Semarang. The data are collected through in-depth interview. Furthermore, the data are validated using triangulation technique by cross-checking them against the available data such as SOP, budget and strategic plan. The result finds that State University of Semarang has implemented EMA well. Their accounting recording is even done based on the existing activities. There are only few EMA-related studies in College setting. This research gives some contibrution by providing information particularly regarding the implementation of EMA in University, how EMA can be used to manage environmental costs and it can also be used to prepare strategies to improve environmental performance. Keywords: Environmental management accounting, managing environmental cost, university DOI : 10.7176/EJBM/11-8-06 Publication date :March 31 st 2019

environmental performance. EMA is firstly developed in business sector. However, the number of effort made to export its implementation to the field of services, university in particular, is highly limited. It is expected that this research could give some contibution of empirical illustration of EMA practice in university and how this EMA can be used as a tool to improve environmental performance.

Literature Review
Legitimacy theory can explain the relationship between university and general public around it. University consumes natural resources in its process of providing services to its students and the general public give grants to universities a "right" to operate based on its legitimacy. This consumption of resources undoubtedly has a potential of affecting the environment. When the manager implement EMA system, it will serve as a way of showing legitimacy of their operation and managing the general public. If the stakeholders with their power are concerned about the impact the university has caused on the environment, the university will eventually apply EMA system and manage their environmental performance, hence they can show the legitimacy of their operation. The society as one of these stakeholders are actually concerned about the quality of learning, research results as well as about environmental performance of the university (Chang, 2007).

EMA
Environmental management accounting is a way of counting material use and environmental costs in one's business activities. Material accounting is tracing the material flow through a facility to calculate the input and output, aiming at evaluating the resources use and for improvement. Meanwhile, environmental cost accounting is identification and allocation of material flow or other physical aspects (IFAC (2005); Graff et al. 1998).
Environmental management accounting is also defined as environment management and economic performance through the development and implementation of environment management, both its accounting system and practices (IFAC, 2005). Meanwhile, according UNDSD, Environmental management accounting provides a mechanism of identifying and measuring all spectrums of environmental costs in production process and economic benefits in preventing pollution, and integration of costs and benefits in daily business decisionmaking.
According to Jasch (2002), Environmental Management Accounting is a combined approach of providing data transition from financial accounting, cost accounting and mass balances to improve material efficiency, reduce environmental impact and reduce cost of environmental protection. The central focus of environmental management accounting, according to UN DSD is the total expenditure assessment of environmental costs in dealing with emission, disposal, maintenance and management of environment. Bennet and James (1997, p 34) identify 6 areas related to environmental management accounting namely: 1.
Identifying cost reduction and improvement 2.
Determining product costs, mix and development decisions 4.
Increasing customer value 5.
Future-proofing investment and other decisions with long term consequences 6.
Assessing the eco-efficiency and/or sustainability of a company's activities.

Research Method
This is a qualitative research using a case study for it is thought to be more flexible in helping researchers find the important factors which cannot be covered as well issues arising from a real-life context which cannot be manipulated directly (Herriott & Firestone 1983;Yin 2003b). The case study is conducted in State University of Semarang. The researcher chooses State University of Semarang since this university is highly concerned about reserving the environment. State University of Semarang is a state university located in Central Java, Indonesia. The data are collected through in-depth interview, observation and documents. The interview is made with those holding important positions and well-aware of environment management in the university such as the university's budgeting department chief, the university's Conservation Board department Chief, Financial Department in Conservation Board, staff at conservation board, vice dean, and lecturers. The given questions are semi-structured. This research is also addressed to answer the following questions: 1.
How are the funding and management in relation to environment in the university? 2.
To what extent the environmental costs recording in the university is? 3.
How is EMA implemented in the university? 4.
How is the environmental performance in the university and how is it measured? Documentation is also done to make a cross-check against several budgeting-related documents, strategic plan and financial data. Observation and documentation is used to match the interview output, so that it can be used to test its validity. The data are analyzed using naturalistic approach (Tomkins & Groves, 1983) through some stages : 1) exploration is used to dig up the respondents' experiences and opinions in regard to EMA in the university, 2) inspection is used to obtain an deeper understanding of EMA in the university more flexibly, 3) transcription is transcribing the data resulting from the interview and re-read as a whole 4) deciding by reducing the unnecessary data 5) transformation is discussing the meaning of each unit into sensitive expressions regarding EMA

Results and Discussion 4.1 Description of research object
The case study in this research is conducted in State University of Semarang, which is one of state universities in Semarang, Central Java province, Indonesia. Unnes has declared itself a Conservation University on March 12, 2010. The principles of protecting, reserving and utilizing natural resources more wisely, arts and culture reservation, and the implementation of University's Tri Dharma (Three Principles) with eco-friendly insight are those principles it is about to implement. In its effort of implementing it, a conservation team is formed and then tasked to design and create blue print to prepare UNNES as a Conservation University. This conservation team is specifically tasked to develop some policies and activities related to biodiversity, green architecture and campus internal transportation governance, waste management, clean energy, paperless policy, arts and culture conservation, as well as conservation cadre handling.
UNNES's position as a conservation university is confirmed even further by the issuance of Ministerial Regulation of National Education of the Republic of Indonesia Number 8 year 2011 concerning Statute of State University of Semarang, wherein it is stated that UNNES's vision is to be a worldclass-level, healthy, superior and prosperous conservation university in 2020. In 2011, this conservation team was turned into Conservation University Development Body under the Decision Letter of UNNES Rector Number 35/P/2011. In 2016, the Conservation Development Body was further changed into Conservation Development Technical Executing Unit (UPT).

Environment-related funding and fund management in the University
State University of Semarang pays undivided attention to environment and its conservation. This fact can be seen from the existence of specific body it establishes to manage conservation and environment, namely Conservation Development Technical Executing Unit. This body is assigned the responsibility to manage the fund for various activities such as biodiversity, green architecture, waste management, clean energy, paperless policy, arts and culture conservation as well as conservation cadre handling.
The funding to finance environment-related activities in UNNES comes from the pre-budgeted fund. As for the amount, it depends on the budget proposed by Conservation Development Technical Executing Unit by submitting the program proposal along with its costs. Furthermore, upon this proposal submission, the amount will be alloted, depending on the decision made by Organisasi Tata Kelola/Governance Organization (OTK). The budget preparation itself involves many parties such as, members of Conservation Technical Executing Unit, leaders in this case Vice Rector IV, and the University's budget department. The budgeting process has employed a certain system, namely SIANGGAR (budget system). One of the budgets in one environmental activity in UNNES can be illustrated as follows: Infrastructure include: campus setting, type of college institution, number of campus sites, total campus area (m2), total main ground floor area of building (m2), total main campus building area (m2), total parking area (m2), total area on campus covered in vegetation in the form of forest ( %), total area on campus covered in planted vegetation (%), total area on campus for water absorption beside forest planted vegetation (%), total number of student, total number of academic and administrative staff, university budget for sustainability effort within a year. Energy and climate change is assessed through such indicators as: energy-efficient appliances usage, smart building implementation, renewable energy produce inside campus, electricity usage per year, ratio of renewable energy produce/production toward total energy usage per year, elements of green building implementation as reflected in all construction and renovation policy, greenhouse gas emission reduction program, total carbon footprint (co2 emission). Waste is assessed through such indicators as: Program to reduce paper and plastic uses in campus, university waste recycling program, toxic waste treatment, inorganic waste treatment, organic waste treatment, sewerage disposal. The indicators used in assessing water category include: water conservation program implementation, water recycling program implementation, the use of water-efficient appliances, treated water consumed. Transportation is assessed by the following indicators: number of cars owned by your university, number of cars entering the university daily, number of motorcycles entering the university daily, number of campus bus operated in university, average passengers of each campus shuttle bus, total trips for campus bus service each day, number of bicycles that are found on campus on an average day, parking area type, parking area reduction for private vehicles within 3 years, initiatives to decrease private vehicles on campus, campus shuttle service, bicycle and pedestrian policy on campus, the approximate travel distance of a vehicle each day inside campus only. Education is assessed by such indicators as: number of courses related to environment and sustainability, total number of courses offered, total research fund dedicated to environmental and sustainability research, total research fund, number of scholarly publication on environment and sustainability published, number of scholarly event related to environment and sustainability, existence of university-run sustainability website (UI greenmetric, 2016).

Conclusion
The funding in UNNES is budgeted based on the need of UPT Bangvasi, which is tasked to manage the fund related to environment in the university. The budgeting procedure complies with the SOP and uses a budget system (Sianggar). The recording of environmental costs has been done according to the existing activities/programs and they are recorded in the University's accounting system (Sikeu). The financial recording is integrated into the master system in the university. UNNES has not specifically implemented environmental management accounting. The decisions made in regard to environment are based on the budget and financial accounting according to SIANGGAR (a system for budget) and SIKEU (a system for financial accounting). State University of Semarang uses UI green metric to assess their performance assessment. They reached an achievement in 2016, that is UNNES sits in the 6th place by country in UI green metric. This finding gives some contribution for institution, particularly college in implementing EMA. In addition, this research also seek to add the literature related to EMA in college which is still rarely conducted. However, this research has its own limitations including, it is a qualitative research, thus it cannot be generalized, this research only portrays environmental activities and EMA in university's environment thus more EMA innovations are needed to be applied to universities.