Melola Discovery

← Melola Discovery

Journal

Environmental Cost Allocation Model: Sustainability Local City in Indonesia

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

DOI
10.15294/eeaj.v1i1.77140
ISSN
2502-356X, 2252-6544
Published
2023-12-30
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

25 authors · 52 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Maylia Pramono SariAffiliation unknown2
Gatot Putra DewaAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Agung YuliantoAffiliation unknown1
Rizki Aulia RachmanAffiliation unknown1
Mohammad Faid AkhsanAffiliation unknown1
Arif Angga ArdyantoAffiliation unknown1
Faridatun HasanahAffiliation unknown1
Susmita ArdiyaniAffiliation unknown1
Surya RaharjaAffiliation unknown1
Nafiatus SakinahAffiliation unknown1
Richatul JannahAffiliation unknown1
W. N. HalimahAffiliation unknown1
P. T. PradanaAffiliation unknown1
D. A. RahmawatiAffiliation unknown1
Nurdian SusilowatiAffiliation unknown1
Nurul HayatiAffiliation unknown1
Amir MahmudAffiliation unknown1
Linda AgustinaAffiliation unknown1
Anis ChaririAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>