Environmental sustainability: insight into paperless policy and integrated audit internal system

Abstract

Universitas Negeri Semarang (UNNES) is one of the higher education institutions with legal status in Indonesia that has launched conservation. Therefore, every program implemented must be based on environmental preservation. This research examines the relationship between paperless policy and the internal audit system on environmental sustainability. The research method uses primary data and secondary data. Data analysis applies a comprehensive descriptive analysis. The results showed that applying a paperless policy at UNNES reduced the amount of paper used. In addition, an integrated internal audit system can reduce paper use. The existence of an internal audit system that all units can access via the Internet can reduce paper usage figures. This non-corrosive use policy has been able to participate in preserving the environment. Hence, applying a paperless policy accompanied by providing integrated internal audit system facilities can maintain environmental sustainability.