<p align="center"><strong>ABSTRACT</strong></p><p>This study aims to determine Is Environment Management Accounting and affect the Innovation Strategy at PT PLN (Persero) Area Baubau. Data collection method used is the research field (field research) and research literature (library research). Data analysis with qualitative descriptive.</p>Environment Management Accounting Innovation significantly and positively at PT PLN (Persero) Area Baubau. Innovation Strategies affect significantly and positively at PT PLN (Persero) Area Baubau. Taken together Environment Management Accounting and Strategiy Innovation At a significanteffect on the PT PLN (Persero) Area Baubau. This indicates that the Innovation In PT PLN (Persero) Area Baubau determined Environment Management Accounting and Strategy, where if more good Environment Management Accounting and Strategic Innovation has increased as well, or vice versa.