CONSERVATION POLICY (BASED ON ENVIRONMENTAL COST ACCOUNTING)

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1 CONSERVATION POLICY (BASED ON ENVIRONMENTAL COST ACCOUNTING) Kusmuriyanto 1, Nurdian Susilowati 2, Retnoningrum Hidayah 3 Lecturer in Economic Faculty, UNNES kusmuriyanto@yahoo.com ABSTRACT The purpose of this research is to examine the advantage and disadvantage of conservation policy based on environmental cost accounting. This reseach focus on one of conservation pillar is conservation, ethic, and culture. Since Semarang State University declared as the Conservation University, it gives some effect for community. The research method is a qualitative method that collecting data by interview with local people. The result shows that conservation policy determined environmental changes and environmental cost accounting. Conservation policy gives support the implementation of the social cost which social responsibility to the community is something that absolutely must be done considering the existence of Unnes. Besides, impact of environmental change is very powerful. Potential environmental costs that are passed in decision making (regulatory, disclosure, operational overhead, future, uncertainty, and the picture of relations costs). Keywords - conservation, environment, advantages and disadvantages based on Environmental Cost Accouting Introduction Semarang State University or UNNES is a conservation university which have a commitment for establish good environment. The University has a policy to conserve in all fields. This commitment appears due to concerns UNNES in the condition of the surrounding community. There are 68 villages and 44 villages has a flood problem (Unnes Team, 2009). Hence, as Conservation University has responsibility to solve the problem. Kusmuriyanto (2011) argue that there are various kind of conservation like reforestation, organic waste and non-organic and conduct conservation education. Those could be solve the problem of environment. In order to create the good athmosfir, people should care about their surrounding. There are many people who do not realize it. Damage was widespread and disastrous consequences continue to come. Furthermore, the emergence of large companies have led to a new damage anyway. Not only the company, entity begins to develop any real impact for environmental damage. For example perkemabngan UNNES growing rapidly from year to year has made the environment around UNNES be changed drastically. UNNES existence has changed the condition of the natural surroundings. There are two sides of a coin that significance here. On one side of the territory that was originally barren now become fertile. However, other condition, UNNES rapid development has given rise to new effects, namely the expansion of housing and size of settlements. This of course gives the consequence that green land on the wane. Hence, environment problems began to emerge among the flooding in the rainy season, the difficulty of water during the drought and the high levels of pollution. Hence, this study will examine the determination of conservation policy. Which is more focus on cost environmental accounting. Literature Review Conservation Policy There are many types of conservation policy that published by companies, institutions and 357

2 so on. One of the policy is published by UNNES. The university has a special role in order to create good environment especially to achieve conservation in all fields. The university has seven pillars for conservation implementation such as : a. Biodiversity conservation. b. Green architecture and the internal transport system. c. Waste management. d. Paperless policy. e. Clean energy. f. Conservation, ethics, art, and culture. g. Conservation regeneration. (State University Rector Regulation No. 27 Year 2012 on Governance Campus-Based Conservation in Semarang State University) Thus, give a real guidance for UNNES management to achieve their vision perfectly. Biodiversity conservation means that university will keep all biodiversity. Green architecture and the internal transport system, that the transport system in UNNES priority based on minimal pollution and more public transport rather than individual transport in order to reduce pollution and energy waste. Waste management, efficient waste management is able to create a more useful goods. Paperless policy, the university system uses advanced technology for the sake of reduction in paper use. Furthermore, Clean energy, that energy use is environmentally friendly and does not have negative effects for the surrounding community. Furthermore, Conservation, ethics, art, and culture, that the university always preserve the culture and ethics of the noble nation. Conservation regeneration, that the university teaches students to always go forward without changing the cultural identity of the nation. However, the policy is not a simply things to do. It needs a huge resources like man, money,nd methods. In order to achieve the mission, UNNES will face some problem like the lack of society awareness, the pollution and low quality of water. These 358 problem have to solve with some method and resources. Hence from the entity perspectives UNNES needs to allocation some funds in order to fulfill all cost that arises from their policy. Generally, in a company this cost usually calls environmental costs. Environmental Costs Definition According to Hansen (2007; 72) expenditures for environmental costs are costs that occur because of poor environmental quality or because of poor environmental quality may occur. Hansen classify environmental costs into four categories, namely: 1. Prevention costs a) Evaluate and select suppliers b) Evaluating and selecting a tool for controlling pollution c) Designing products d) Carry out environmental studies e) Auditing environmental risk f) Developing an environmental management system g) Recycling products h) Obtaining ISO certification 2. Cost Detection a) Auditing of environmental activities b) Check the products and processes c) Developing environmental performance measures d) Testing of pollution e) Verify the environmental performance of suppliers f) Measure the level of pollution 3. Internal failure costs a) Operate pollution control equipment b) Process and dispose of toxic waste c) Maintaining pollution equipment d) Obtaining the license to produce waste facility e) recycling the remaining ingredients 4. External failure costs a) Cleaning polluted lake

3 b) Clean spilled oil c) Cleaning contaminated soil d) Completing personal injury claims (relating to the environment) e) Restoring the land to the state of nature f) loss of sales due to poor environmental reputation g) Use of raw materials and electricity inefficiently h) Receiving medical treatment because of air pollution i) The loss of jobs due to contamination j) The loss of the benefits of the lake as a place of recreation k) Damage to the ecosystem due to the disposal of solid waste Environmental Cost Accounting Components Environmental cost accounting components are in the environment. Environmental accounting is the assessment and allocation of environmental costs and expenditures for the purpose of management control, budgeting and report capital and operational decision making (Gale, Robert JP and Peter K. Stokoe (2001)). The Canadian Institute of Chartered Accountants (CICA 1993) Applies the term "environmental losses" to the category of environmental cost of expenditures for the which there are no returns or benefits. According to CICA environmental losses are damages that have to be paid to others as a result of damage to the environment that resulted in bodily injury to humans, damage to the property of others, the economic damage to others, or damage to natural resources (CICA 1993 ). CICA also explain the other categories of expenditure lilngkungan such as environmental measurements. The fee is used for prevention, and environmental destruction or to the cost of conservation of resources (CICA 1993; see also, Judd 1996). The following table is based on the environmental costs (CICA 1993; see also, Judd 1996): Direct or Indirect Environmental Costs Examples: Waste management Remediation costs or obligations Compliance costs Permit fees Environmental training Environmentally driven R&D Environmentally related maintenance Legal costs and fines External Environmental Costs Examples: Depletion of natural resources Noise and aesthetic impacts Residual air and water emissions Long-term waste disposal Uncompensated health effects Change in local quality of life Internal Environmental Costs 359 Contingent or Intangible Environmental Costs Examples: Uncertain future remediation or compensation costs Risk posed by future regulatory changes Product quality Employee health and satisfaction Environmental knowledge

4 Environmental assurance bonds Environmental certification/labeling Natural resource inputs Record keeping and reporting assets Sustainability of raw material inputs Risk of impaired assets Public/customer perception Methodology The method of this research were phenomenology. It is an approach that examines a particular phenomenon in the participant s condition. Source of data in this study were local resident by using purposive sampling. Purposive sampling is a method in choose population as sampling by consider some factors like gender, job and location. Therefore, data analysis in this study used qualitative techniques which is give a board of explanation that could give good understanding (Miles and Huberman, 2009) Result and Discussion Advantage and Disadvantage of Conservasion Policy (Based on Cost Environmental Accounting) Implementation of conservation policies determine the quality of the environment and society on Unnes. If their correlation with one of the pillars of conservation, namely Conservation, ethics, art, and culture it takes a huge cost to get to a sustainable environment. Examples are plant maintenance costs needed to ensure the plants thrive, road maintenance costs, costs of environmental hygiene campus and around the campus, social costs, and other so there is no activity of internal and external failure. Examples of internal failure activity is the operation of equipment to reduce or eliminate pollution, treatment and disposal of toxic wastes, pollution equipment maintenance, facility license to manufacture recycled waste and residual materials. Examples of external failure costs realized was the cleaning of the lake is polluted, 360 cleaning the oil spill, cleanup of contaminated groundwater, the use of raw materials and energy inefficiently, settlement of personal injury claims of work practices that are not environmentally friendly, settlement of claims for property damage, renewal of land to a natural state, and the loss of sales due to a bad reputation. Examples include the social costs of medical care because of the polluted air (individual welfare), loss of use of funds as a place of recreation because of pollution (degradation), the loss of jobs due to contamination (individual welfare), and the destruction of ecosystems due to the disposal of solid waste (degradation). According Arfan Ikhsan (2009) social costs often called unexpected costs or expenses. Though social costs are not always unpredictable. There are a lot of research in the concept of social cost, but generally explain the meaning placed on the costs associated with the public as a result of the environmental impact of specific company or other organization, or an entity that is not specified. Perhaps there is a social cost as sumbangan that are totally unexpected. To deal with these kinds of social costs like this, managers can estimate how many restrictions are about to be issued by an agency on environmental conservation activities. The principle is still able to make an estimate. Therefore, Unnes must prepare a solid team to carry out the seven pillars of conservation so that conservation goals can be achieved. To support the implementation of the social cost of the program would require the cost items in the budget. UNNES social responsibility to the community is

5 something that absolutely must be done considering the existence UNNES impact of environmental change is very powerful. Potential environmental costs that are passed in decision making (regulatory, disclosure, operational overhead, future, uncertainty, and the picture of relations costs). Conclusion Conservation policy determine environmental changes and environmental cost accounting. Conservation policy gives support for the implementation of the social cost which social responsibility to the community is something that absolutely must be done considering the existence of Unnes. Besides, impact of environmental change is very powerful. Potential environmental costs that are passed in decision making (regulatory, disclosure, operational overhead, future, uncertainty, and the picture of relations costs). For further reseacher should be examine the correlation conservation policy on social economic, the condition of environment, and calculated the environemtal cost accounting on conservation. References Bennet, John, W., 1996, Human Ecology as Human Behavior, Transaction Publisher, New Jersey. Balai Konservasi Sumber Daya Alam, Departemen Kehutanan, 2008, Pedoman Kader Konservasi, Burden, P.R. Bryd, D.M Method for Effective Teaching (2rd Ed). Boston: Allyn and Bacon Dwidjoseputro, 1991, Ekologi Manusia dengan Lingkungannya, Jakarta: Erlangga. elisa.ugm.ac.id/files/.../pengertian Konservasi..doc. (diunduh tanggal 28 januari 2010). Gale, Robert J.P. and Peter K. Stokoe (2001) Environmental Cost Accounting and Business Strategy, in Chris Madu (Ed.) Handbook of Environmentally Conscious Manufacturing (Kluwer Academic Publishers). Gregory, 1981, Man and Environmental Processes, Mackays of Chathan, Boston. Hansen, Mowen (2007). Managerial Accounting. Eight Edition. Thomson South-Western Henny Murtini, Model alokasi belanja lingkungan pedekatan integrated account Hawley, A., H., 1986, Human Ecology a Theoretical Essay, The University of Chicago, Chicago. James, R Background and Higher Education Participation: An Analysis of School Students Aspirations and Expectations. Centre for the Study of Higher Education, University of Melbourne, Melbourne Kerlinger, F.N., 1973, Foundations of Behavioral Research, Second Edition, Holt Rinehart and Wiston, Inc, New York. Kusmuriyanto, Model pembinaan dan Pemberdayaan Kader konservasi berbasis komunitas mahasiswa dalam mendukung unnes konservasi Mangunjaya dan Sudirman, A., 2009, Khazanah Alam, Jakarta: Yayasan Obor Indonesia. Mordon, s., et al The Self Fulfilling Influence of Mother Expectation on Childrens Underage Dringking. Journal of Personality and Social Psyskology. Vol.84; Moedzakir, Djauzi M Desain dan Model Penelitian Kualitatif: Biografi, Fenomenologi, Teori Grounded, Etnografi dan Studi Kasus. Malang: FIP Universitas Negeri Malang Peraturan Rektor Universitas Negeri Semarang Nomor 27 Tahun 2012 Tentang Tata Kelola Kampus Berbasis Konservasi Di Universitas Negeri Semarang 361

6 Piagam dari International Council of Monuments and Site (ICOMOS) tahun 1981 yang dikenal dengan Burra Charter 362

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