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All Journal Jurnal Inovasi Bisnis (Inovbiz) Al-Kharaj: Journal of Islamic Economic and Business Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Management and Creative Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Journal of Management Specialists
Dewi Comala Sari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan Maya, Maya Syahlina; M. Rikwan Effendi Salam Manik; Indri Dithisari; Lisa Medina; Dewi Comala Sari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8263

Abstract

This study aims to (1) identify the level of understanding of entrepreneurial students at Politeknik Negeri Medan regarding the principles of Environmental Management Accounting (EMA), (2) analyze the extent to which their business plans substantively reflect environmental aspects, and (3) formulate a conceptual model for implementing EMA as a foundation for sustainable entrepreneurship development.Method: This research adopts a descriptive qualitative approach through a case study design. Primary data were obtained from in-depth interviews with relevant participants and content analysis of the business plans they developed. The analysis focuses on exploring students’ perceptions, the challenges they encounter, and the environmental cost management components embedded in their planning.Results: The findings reveal a contradiction between the students’ strong commitment to ethics and sustainability and their limited technical competence in applying EMA to business planning contexts. Environmental aspects in their business documents are largely expressed qualitatively (such as environmentally friendly pledges) and have not yet integrated detailed calculations of environmental costs and eco-efficiency potential. This condition constrains the development of accountable business planning.Implications: These results highlight the critical need to revise the vocational education curriculum. Institutions should introduce practical EMA modules emphasizing environmental cost measurement so that Polmed graduates can design business plans that are not only ethical but also strategic and measurable from an accounting perspective.
Co-Authors Agus Mariani Saragih Ara Putri Sakita Edi Putra Berutu Edy Sahputra Sitepu Harahap, Irwan Musriza Harris Pinagaran Nasution Hasibuan, Annalisa Sonaria Heru Pranoto Ika Mary Pasaribu Indri Dithisari Jenny Sari Tarigan Lisa Medina M. Rikwan E.S. Manik M. Rikwan Effendi Salam Manik M. Risky Kudadiri Maya, Maya Syahlina Nadya Dwita Muzri Nadya Tasya Rawi Novi Ardana Nursiah Fitri Nurwijayanti Rikki Ricardo Limbong RR. Ella Evrita Hestiandari Sarah Rouli Tambunan, Sarah Rouli Siahaan, Djames Siti Anisawati Suriyadi Suriyadi Wiana, Desri Yohanes Infan Doli