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