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All Journal Trilogi Accounting & Business Research Indonesian Management and Accounting Research
Ahmad Maulana Syarif
Universitas Trilogi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Environmental Management Accounting with Material Flow Cost Accounting: Strategy of Environmental Management in Small and Medium-sized Enterprises Production Activities Ahmad Maulana Syarif; Novita Novita
Indonesian Management and Accounting Research Vol. 17 No. 2 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.848 KB) | DOI: 10.25105/imar.v17i2.5313

Abstract

The purpose of this research is to analyze activities of related environmental costs that occur and how to manage the use of raw materials and energy in the production process.  Research methods used are observation, interview, and documentation. While methods of analysis research data using qualitative descriptive analysis i.e., describing object examined through data collected to produce a generally accepted conclusion. Based on data retrieved explains that activities related to environmental management in the tofu production process has not been made optimally. This impact on the cost of environmental management has not been presented in environmental quality cost report which is divided into four types, namely prevention cost, detection cost, internal failure cost, and external failure cost.  The results of the analysis in this research obtained information that raw material costs into positive output (product) of 88,74% and negative output (material losses) of 11,26%.  This environmental quality cost report that is used as consideration in management decisions related to waste management as well as increased production practices related use of raw materials and energy in the production process as an effort to reduce material loss and minimize negative impact to the environment.
MATERIAL FLOW COST ACCOUNTING SEBAGAI UPAYA EFISIENSI BIAYA PRODUKSI KERUPUK IKAN ERNA JAYA Aditya Fadillah Azka; Vinna Ayu Agustine; Nabiilah Nabiilah; Ahmad Maulana Syarif; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1979

Abstract

The purpose of this research is to analyze whether the fish crackers in every production process Erna Jaya has generated material losses, in order to obtain transparent information on the effectiveness and efficiency of the use of raw materials and energy in the overall production process. Based on analysis of this study, it is suggested that the fish cracker factory Erna Jaya had material losses/waste in the production process by 15% derived from raw materials and energy is wasted. The results of this study provide a solution to improve production processes and recycle the waste generated as a production cost efficiency effort. As the ingredients and the dough is wasted and stuck to the production machine can be reused in the next production, a change of cooking oil on a regular basis, maintenance and engine maintenance by production personnel after each use, and can be sold as a raw material by a third party to increase income for the company.Keywords: raw material, energy, material losses, Material Flow Cost Accounting, production costs
Co-Authors Aditya Fadillah Azka Nabiilah Nabiilah Novita Vinna Ayu Agustine