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Environmental Cost Allocation Model: Sustainability Local City in Indonesia

Economic Education Analysis Journal · Vol. 1 No. 1 (2023) · hlm. 30–38

DOI
10.15294/eeaj.v1i1.77140
ISSN
2502-356X, 2252-6544
Terbit
2023-12-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.

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  • Universitas Yudharta Pasuruan
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Maylia Pramono SariAfiliasi tidak diketahui2
Gatot Putra DewaAfiliasi tidak diketahui1
Fachrurrozie FachrurrozieAfiliasi tidak diketahui1
Agung YuliantoAfiliasi tidak diketahui1
Rizki Aulia RachmanAfiliasi tidak diketahui1
Mohammad Faid AkhsanAfiliasi tidak diketahui1
Arif Angga ArdyantoAfiliasi tidak diketahui1
Faridatun HasanahAfiliasi tidak diketahui1
Susmita ArdiyaniAfiliasi tidak diketahui1
Surya RaharjaAfiliasi tidak diketahui1
Nafiatus SakinahAfiliasi tidak diketahui1
Richatul JannahAfiliasi tidak diketahui1
W. N. HalimahAfiliasi tidak diketahui1
P. T. PradanaAfiliasi tidak diketahui1
D. A. RahmawatiAfiliasi tidak diketahui1
Amir MahmudUniversitas Yudharta Pasuruan1
Nurdian SusilowatiAfiliasi tidak diketahui1
Nurul HayatiAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Anis ChaririAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Environmental Cost Allocation Model: Sustainability Local City in Indonesia</dc:title>
	<dc:creator>Utaminingsih, Nanik Sri</dc:creator>
	<dc:creator>Pramono, Maylia</dc:creator>
	<dc:creator>Prastiwi, Andri</dc:creator>
	<dc:creator>Hernawati, Retno Indah</dc:creator>
	<dc:creator>Helmina, Monica Rahardian Ary</dc:creator>
	<dc:description xml:lang="en-US">This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-12-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/eeaj/article/view/77140</dc:identifier>
	<dc:identifier>10.15294/eeaj.v1i1.77140</dc:identifier>
	<dc:source xml:lang="en-US">Economic Education Analysis Journal; Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]; 30-38</dc:source>
	<dc:source>2502-356X</dc:source>
	<dc:source>2252-6544</dc:source>
	<dc:source>10.15294/eeaj.v1i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/eeaj/article/view/77140/26064</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Economic Education Analysis Journal</dc:rights>
</oai_dc:dc>