PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING DALAM UPAYA MENINGKATKAN KINERJA UD Z DI SIDOARJO

  • Oei Dyah Ayu Purnomo Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: EMA, NPO, PEMA, MEMA

Abstract

Penelitian ini bertujuan untuk menjelaskan mengenai tujuan dan manfaat penerapan environmental management accounting dalam perusahaan. Penelitian ini mengambil objek perusahaan manufaktur yang memproduksi tahu yang berlokasi di daerah Sidoarjo, Jawa Timur. Kendala yang dihadapi perusahaan adalah masih banyaknya material dan energi yang terbuang selama proses produksinya dan tidak adanya laporan biaya lingkungan dalam jumlah rupiah. Hal ini membuat perusahaan tidak dapat melakukan efisiensi. Penelitian ini mencoba menelusuri mengenai biaya-biaya yang terkait dengan lingkungan yang berdampak terhadap pembebanan biaya dalam proses produksi.  Perusahaan telah melakukan langkah pengolahan non-product outputnamun belum secara maksimal. Dalam penelitian ini, peneliti mencoba memberikan rekomendasi agar perusahaan dapat lebih melakukan efisiensi dalam proses produksinya.

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Published
2014-03-01
Issue
Vol. 3 No. 1 (2014): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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