Optimization of Environmental Protection and Management as a Form of Implementing the Going Concern Principle

Abstract

This study discusses various aspects of environmental protection and management in Indonesia, including Environmental Impact Analysis (AMDAL), Environmental Protection and Management Plan (RPPLH), and the implementation of the Blue Sky Program and Adipura Program. This study highlights the importance of AMDAL in identifying and controlling environmental impacts before implementing a project, as well as the role of RPPLH in ensuring sustainable development policies. In addition, this study evaluates the effectiveness of the Blue Sky Program in controlling motor vehicle emissions and the Adipura Program in improving cleanliness and waste management in urban areas. Furthermore, an analysis is conducted on environmental law enforcement based on Law Number 32 of 2009 and the Job Creation Law, highlighting challenges in its implementation, such as weak supervision, lack of legal awareness, and intervention by economic interests. This study emphasizes that synergy between the government, society, and the business world is the main key to realizing effective environmental protection and sustainable development.