Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 3, No 2 (2018)

Environmental Management Accounting (Ema) Sebagai Dasar Pengukuran Dampak Usaha pada Perusahaan

Gomal Halomoan Nainggolan (POLITEKNIK NEGERI MALANG)
Annisa Fatimah (Politeknik Negeri Malang)
Basuki Rachmat (Politeknik Negeri Malang)



Article Info

Publish Date
30 Sep 2018

Abstract

AbstractTo determine the environmental impact, cost and benefits of it’s conserva tion has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materi als data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary Envi ronmental Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste.AbstrakUntuk mengetahui dampak lingkungan serta cost and benefit atas konservasi lingkungan yang telah dilakukan perusahaan secara deskriptif, penelitian ini menggunakanteknik wawancara dan dokumenter dalam mendapatkan data penggunaan bahan baku, jumlah produk jadi dan limbah, biaya produksi, masukan dan keluaran di setiap stasiun serta biaya aktivitas konservasi lingkungan yang mungkin dilakukan. EMA terlebih dahulu dilakukan dengan perhitungan Physical Environmental Manage ment Accounting (PEMA) lalu Monetary Environmental Accounting (MEMA). Hasil penelitian ini menunjukkan perusahaan dapat menghemat bi aya listrik dari nilai konversi limbah ampas tebu, bahkan mendapatkan tambahan keuntungan dari hasil penjualan limbah tetes.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...