Environmental Accounting for Sustainable Water Management: A Case Study of Artesian Wells

Abstract

This study aims to implement Environmental Management Accounting (EMA) in community-based clean water management, especially artesian wells in Cempaka Sari, Sekaran, Gunungpati District, Semarang City. The method used is a qualitative case study with data collection through semi-structured interviews and document analysis. The results of the study indicate that EMA has been implemented simply but effectively. EMA is physically implemented through recording water usage with a meter, while EMA is monetarily implemented through recording operational costs and allocation of reserve funds. Despite facing various challenges such as limited human resources and technical limitations, this system shows a high level of transparency, accountability, and community participation. The implementation of EMA provides benefits for efficiency, financial control, and long-term environmental desires.