Internal Audit Procedure on Environmental Management to Minimize Impact of Environmental Damage (Case Study At PT. Wonojati Wijoyo Kediri)
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 06
Abstract
This research is about the role of internal audit in environmental management to minimize the occurrence of environmental impacts contained in the K3 (Occupational Safety, Health and Safety) that has been implemented by the company. Researchers want to know whether there is a role that is felt by the company regarding its environment with the internal audit. The mechanism of this study uses a qualitative descriptive method by explaining the role of internal audit through the stages of internal audit which includes a comparison of the method for preparing an AMDAL (Environmental Impact Analysis) and the Decree of the Minister of Law of the Republic of Indonesia Number 03 of 2013. After that the researcher analyzes the role of internal audit with this comparison and the results of the questionnaires that have been distributed by researchers. Sources of data obtained were primary data in the form of a general description of the company, organizational structure, procedures for environmental management K3, waste and its handling, methods for preparing the AMDAL, and answers to comparisons with the Minister of Environment Decree of the Republic of Indonesia Law Number 03 of 2013 through interviews, observation, questionnaires, and documentation . Based on the research results, it was concluded that the presence of internal auditors at PT. Wonojati Wijoyo is very instrumental in the enactment of environmental management procedures. This can be seen from the way the company manages waste and complies with government regulations and procedures set by the company itself so that environmental impacts can be properly minimized. In addition, researchers have compared the results of the AMDAL and the Minister of Environment Decree of RI Law Number 03 of 2013 concerning environmental management. There are many similarities from the results of these comparisons, although there is a little that needs to be fixed. From the explanation above, it can be seen that internal audit has a full role in the company's environmental management procedures in order to minimize environmental impacts.
Authors and Affiliations
Fauziyah Fauziah
Keywords
Related Articles
- EP ID EP727144
- DOI 10.47191/jefms/v6-i6-23
- Views 47
- Downloads 0
Criticism of the Implementation of the New Public Management (NPM) in Indonesia Based on the Perspective of Article 33 of the 1945 Constitution
This study aims to criticize the implementation of NPM in Indonesia which is considered unable to answer what is mandated by article 33 of the 1945 Constitution. The implementation of NPM will have a more positive impact...
Management of Islamic Education Institutions in Human Resource Development in the Era of Disruption
This study aims to reveal the management of Islamic educational institutions in developing human resources in the era of disruption with the research focus covering: 1) Analysis of the response of Islamic educational ins...
Analysis of Business Strategy "UMK Sokasi" in Kayubihi Village, Bangli District
Micro, Small and Medium Enterprises need to receive serious attention, especially Micro and Small Enterprises (MSEs) to become businesses that are more efficient and able to develop independently, increasing people's inc...
Analysis of The Influence of Intrinsic and Extrinsic Motivation On Nurse Job Satisfaction At Rsu Royal Prima Medan In 2022
Paramedics, especially nurses, are the most dominant workforce in carrying out tasks in the management of hospital organizations. Therefore, it is very necessary to pay attention to the level of satisfaction and comfort...
Relationship between Corporate Social Responsibility (CSR) and Financial Performance in the Healthcare Industry in Vietnam
This study aims to understand the relationship between corporate social responsibility and the financial performance of companies in the healthcare sector in Vietnam. The sample size of the study is 242, including data c...