PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING UNTUK MENCAPAIECO-EFFICIENCY PADA PT. INDO BALI DI BALI
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Keywords:
Environmental Management Accounting, Physical Environmental Management Accounting, Monetary Environmental Management Accounting, Eco-Efficiency
Abstract
Abstract - The purpose of the study in general is to seek a more efficient EMA by using the concept of eco-efficiency. This research is expected to analyze in detail the existing EMA at PT. Indo Bali and looking for solutions to the company's environmental management system to be better, so this research is classified as explanatory research. This type of research is applied research, because this research is done to apply EMA to achieve eco-efficiency in PT.Indo Bali. The result of the research is that there is no record of environmental cost related to the business entity, so it can not be known whether the production process has been efficient. By using EMA, it is expected that business entity can achieve eco-efficiency so that the performance of business entity becomes maximal.
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References
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Wardhana, Wisnu Arya. 2004. Dampak Pencemaran Lingkungan. Edisi Revisi. Yogyakarta: ANDI.
Zaenuri. 2011. Pengelolaan Lingkungan Industri Berbasis Eko-efisiensi Di Kawasan Simongan Kota Semarang. Jurnal Manusia dan Lingkungan, 18, 29-42
Azizah, Nurul dkk. 2013. Analisis Penerapan Environmental Management Accounting (EMA) sebagai bentuk Eco -Efficiency dalam Meningkatkan Keunggulan Kompetitif Perusahaan. Jurnal Administrasi Bisnis (JAB) Vol. 6 No.2 Desember 2013.
Bennett, M. and James P. 1998. Environment Related Management Accounting: Current Practices and Future Trends. Sheffeld: Greenleaf Publishing, pp. 30-60.
Berkaoui, Ahmad Raihi, 2000. Accounting Theory, 4th ed, diterjemahkan Marwata dkk, Jakarta, Salemba Empat.
Burritt, Roger L., Tobias Hahn, Steffan Schaltengger. 2002. An Integrative Framework of Environmental Management Accounting – Consolidating the Different Approaches of EMA into a Common Framework and Terminology. Kluwer Academics Publishers. Belanda.
Environment Australia. 1999. Profiting from Enveronmental Inprovement in Bussiness: aneco-effiency information tool kit for Australian industry. Canberra.
GREENPEACE. 2015. Peringkat Industri Pengalengan Ikan di Indonesia dan Filipina Tahun 2015. http://www.greenpeace.org/seasia/id/PageFiles/704142/Ulasan%20Laporan %20%20Peringkat%20Industri%20Pengalengan%20Tuna%20di%20Indonesia%20dan%20Filipina%20Tahun%202015.pdf (diunduh pada tanggal 6 Desember 2016)
Hansen, Don R. and Maryanne M. Mowen. 2005. Management Accounting, 7th ed.Thomson Learning: Singapore.
Hansen, Don R. and Maryanne M. Mowen. 2006. Management Accounting, 7th ed.Thomson Learning: Singapore.
Hansen, Don R. and Maryanne M. Mowen. 2008. Management Accounting, 7th ed.Thomson Learning: Singapore.
Helvegia, Thomas. 2001. Socio Accounting for Environmental, 1th ed. Grammarica press : UK.
IFAC. 2005. International Guidance Document Environmental Management Accounting. International Federation of Accountants: Amerika Serikat.
Jasch, Christine M. 2002. Environmental and Material Flow Cost Accounting: Principles and Procedures. Springer Science & Bussiness Media.
LIPI. 2009. UU 32 tahun 2009 Perlindungan dan Pengelolaan Lingkungan Hidup. http://jdih.bkhh.lipi.go.id/peraturan/UU%2032%20Tahun%202009-Perlindungan%20dan%20Pengelolaan%20Lingkungan%20Hidup.pdf (diunduh pada tanggal 6 Desember 2016)
Ministry of Environment. 2002. Environmental Accounting Guidelines. https://www.env.go.jp/en/policy/ssee/eag02.pdf (diunduh tanggal 29 September 2018)
Muller, Kaspar and Dr. Andreas Sturm. 2001. Standardized Eco-Effi ciency Indicators. Ellipson AG: Switzerland.
Reni, Dewi Savitri. 2017. Pertanggungjawaban Perusahaan dalam Kasus Lingkungan Hidup. SSEK Indonesian Law Consultants: Jakarta.
Sambharakreshna, Yudhanta. 2009. Akuntansi Lingkungan dan Akuntansi Manajemen Lingkungan: Suatu Komponen Dasar Strategi Bisnis. Jurnal Investasi Vol. 5, No. 1, Juni 2009. Hal. 1-21.
Sari, Diana Puspita. 2012. Pengukuran Tingkat Eko-efisiensi Menggunakan Life Cycle Assessment Untuk Menciptakan Suistainable Productiondi Industri Kecil Menengah Batik. Jurnal Teknik Industri, 14, 137-144.
Schaltegger, S et al. 2000. Environmental Management Accounting: Overview and Main Approaches.Centre of Sustainability Management: Canberra.
SUARA.com. 2016. Investasi Industri Pengalengan Ikan Capai Rp 1,9 Triliun. http://www.suara.com/bisnis/2016/09/03/204945/investasi-industri-pengalengan-ikan-capai-rp19-triliun (diunduh tanggal 8 Desember 2016)
Tellus Institute. Environmental Management Accounting (EMA). Tellus Institute: Massachusetts.
United States Environmental Protection Agency. 1995. An Introduction to Environmental Accounting As A Bussiness Management Tool: Key Concepts and Terms.United States Environmental Protection Agency: Washington D.C.
Wardhana, Wisnu Arya. 2004. Dampak Pencemaran Lingkungan. Edisi Revisi. Yogyakarta: ANDI.
Zaenuri. 2011. Pengelolaan Lingkungan Industri Berbasis Eko-efisiensi Di Kawasan Simongan Kota Semarang. Jurnal Manusia dan Lingkungan, 18, 29-42
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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