PENGELOLAAN BIAYA LINGKUNGAN DALAM UPAYA MINIMALISASI LIMBAH PT WONOSARI JAYA SURABAYA
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Abstract
Penelitian ini bertujuan untuk memberikan gambaran dan alternatif solusi bagaimana peran Environmental Management Accounting dalam menghasilkan informasi agar badan usaha mampu mengidentifikasi, mencegah, dan meminimalkan biaya lingkungan. Penelitian ini menggunakan pendekatan kualitatif dengan metode interview semi-structured, analisis dokumen, dan observasi lapangan. Objek penelitian berupa perusahaan yang bergerak di bidang industri kawat baja di PT Wonosari Jaya. Temuan penelitian menunjukkan bahwa pengelolaan biaya lingkungan dalam mendukung upaya minimalisasi limbah. Berkurangnya limbah diharapkan dapat meminimalkan pengeluaran biaya pengolahan limbah. Dengan metode Environmental Cost Management, industri kawat baja dapat mendeteksi adanya biaya kegagalan internal dan eksternal yang dapat diatasi dengan meningkatkan biaya pencegahan dan deteksi.
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