18 d.  Environmental Auditing
According to the Peraturan Menteri Lingkungan Hidup Nomor 03  Tahun  2013  tentang Audit  Lingkungan  Hidup,  an  environmental
auditing is an evaluation conducted to assess the compliance of those responsible  businesses  andor  activities  with  legal  requirements  and
policies  set  by  the  government.  To  ascertain  whether  the performance  of  environmental  conservation  programs  made  by
entities already running effectively and efficiently, it is necessary to audit their environmental performance.
According to Elkington in Rahmawati 2012: 34, social audit is  a  process  that  allows  an  organization  to  assess  its  performance
based  on  the  expectations  and  requirements  of  the  specified community. On the basis of this definition, social and environmental
disclosure  is  a  process  used  by  companies  to  disclose  information relating to the companys activities and its influence on the social and
environmental  conditions.  This  variable  is  measured  based  on  the answers  to  the  availability  of  environmental  performance  audit
report of the company Hadiprajitno, 2013: 181.
3. Sekolah Adiwiyata Mandiri
a.  Definition of Sekolah Adiwiyata Mandiri According
to Kementerian
Lingkungan Hidup
dan Kementerian  Pendidikan  dan  KebudayaanKLH  dan  Kemendikbud
2011:  3,  Adiwiyata  has  a  meaning  or  significance  as  a  good  and
19 ideal  place  which  can  be  obtained  all  the  science  and  norms  and
ethics that can be the basis of human beings towards the creation our welfare  lives  and  towards  the  ideals  of  sustainable  development,
Adiwiyata  program  aims  to  realize  the  school  community  that  is responsible  for  the  protection  and  management  of  the  environment
through  good  governance  of  the  school  to  support  school construction.
Generally, Adiwiyata is a government program intended to all schools  in  Indonesia  to  implement  the  Sekolah  Peduli  Lingkungan.
Adiwiyata  program  is  supported  by  an  award  concerned  specific requirements  concerning  the  environment  in  the  school.  Unlike  the
case  with  Sekolah  Adiwiyata  Mandiri,  which  has  additional requirements,  which  in  addition  to  schools  qualify  as  Sekolah
Adiwiyata,  schools  also  have  to  provide  guidance  to  10  Sekolah Adiwiyata in their DistrictCity.
Tabel 1. Types and Forms Adiwiyata Award No
Type Award Form Award
Award Evaluation
Team 1  Sekolah
Adiwiyata Kabupatenkota
Charter  and trophies
Regent Mayor
Regency City
2  Sekolah Adiwiyata
Provinsi Charter  and
trophies Governor
Province
3  Sekolah Adiwiyata
Nasional Charter  and
trophies Minister
of Education
and Culture National
4  Sekolah Adiwiyata
Charter  and trophies
Minister of
the National
20 No
Type Award Form Award
Award Evaluation
Team Mandiri
Environment Source: KLH dan Kemendikbud, 2011: 30
b.  Basic Principles of Adiwiyata Program Adiwiyata  Program  put  on  two  basic  principles  KLH  dan
Kemendikbud, 2011: 3: 1  Participatory,  the  school  community  involved  in  school
management  that  covers  the  entire  process  of  planning, implementation
and evaluation
appropriate to
the responsibilities and roles.
2  Sustainable,  all  activities  should  be  well  planned  continuously and comprehensively.
c.  The Team Implementing Adiwiyata Program at School According  to    KLH  dan  Kemendikbud  2011:  7,  the  school
team  consists  of  various  elements,  such  as  teachers,  students,  and school  committees are established by decree Principal. School  team
has a role and duties as follows: 1  Assessing  the  environmental  conditions  of  the  school,  school
policy, school curriculum, school activities, and infrastructure. 2  Creating  a  work  plan  and  allocate  school  budgets  adjusted  for
components, standards, and implementation Adiwiyata. 3  Implementing the work plan of the school.
4  Monitoring and evaluating.
21 5  Presenting  the  report  to  the  Headmaster  and  the  Environment
Agency of the District  Municipal and related institutions. d.  Component and Standard of Adiwiyata
Based  on  Peraturan  Menteri  Lingkungan  Hidup  RI  No.  05  tahun 2013
tentang Pedoman
Pelaksanaan Program
Adiwiyata, component and standard of Adiwiyata, include:
1  Policy environmentally sound a  The curriculum includes the protection and management of
the environment; b  Rencana  Kegiatan  dan  Anggaran  Sekolah  RKAS
contained  the  program  for  the  protection  and  management of the environment.
2  Implementation of curriculum based on environmental a  Teachers  has  competence  in  developing  environmental
learning activities; b  Students  perform  learning  activities  on  the  protection  and
management of the environment. 3  Environmental activity based on participatory
a  Conducting  environmental  protection  and  management  are planned for residents of the school;
b  Establish  partnerships  in  order  of  environmental  protection and  management  of  the  various  parties,  including  the
22 public,  the  government,  private  sector,  media,  and  other
schools. 4  Management  of  supporting  infrastructure  that  environmental
kindly a  Availability of supporting infrastructure that environmental
kindly; b  Improving  the  quality  of  facilities  and  infrastructure
management that are environmental kindly in school.
B. Relevant Researchs