Rawung, Virginia Riza (2012) Evaluasi audit lingkungan pada pt japfa comfeed Indonesia tbk. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Setiap pihak terus melakukan upaya-upaya untuk mencegah kerusakan lingkungan yang semakin parah, salah satunya adalah pihak pemerintah. Pemerintah mengeluarkan beberapa peraturan terkait permasalahan lingkungan diantaranya adalah Keputusan Menteri Negara Lingkungan Hidup No. 42 Tahun 1994 Tentang Pedoman Umum Pelaksanaan Audit Lingkungan, Undang-Undang No. 32 Tahun 2009 Tentang Perlindungan dan Pengolahan Lingkungan Hidup, serta Peraturan Pemerintah No. 18 Tahun 1999 Tentang Pengelolaan Limbah Bahan Berbahaya Dan Beracun. Upaya pengelolaan limbah merupakan keputusan yang tepat untuk mencegah kerusakan lingkungan serta membentuk positive image sebuah perusahaan. Tuntutan kepada perusahaan sendiri adalah memastikan bahwa limbah perusahaan telah diolah dengan benar sesuai dengan peraturan, dan kepastian tersebut dapat diperoleh melalui evaluasi audit lingkungan. Evaluasi audit lingkungan merupakan jawaban dari sebuah audit pentaatan. Evaluasi audit lingkungan mampu mencari langkah-langkah perbaikan untuk meningkatkan kinerja operasional perusahaan terhadap lingkungan. Penelitian ini merupakan penelitian dengan metode deskriptif analisis, dimana metode ini memusatkan masalah yang ada pada saat terjadinya, juga meneliti, menganalisa dan menginterpretasikan dam membuat kesimpulan serta saran agar dapat memahami masalah yang ada. Hasil penelitian ini membuktikan bahwa evaluasi audit lingkungan pada PT Japfa Comfeed Indonesia Tbk. berdampak positif. Perusahaan telah melakukan upaya-upaya pencegahan kerusakan lingkungan melalui pengelolaan limbah yang sudah sesuai dengan peraturan pemerintah, namun dapat dikatakan belum maksimal. Hal tersebut salah satunya dikarenakan tidak adanya prosedur pelaksanaan audit lingkungan di perusahaan / Each party continues to make efforts to prevent environmental damage getting worse, one of which is the government. Government issued several regulations related to environmental issues include Keputusan Menteri Negara Lingkungan Hidup No. 42 Tahun 1994 Tentang Pedoman Umum Pelaksanaan Audit Lingkungan, Undang-Undang No. 32 Tahun 2009 Tentang Perlindungan and Pengolahan Lingkungan Hidup, serta Peraturan Pemerintah No. 18 Tahun 1999 Tentang Pengelolaan Limbah Bahan Berbahaya Dan Beracun. Waste treatment effort is the right decision to prevent the damage of environment and establish a positive image of a company. Demand for the company itself is make sure that the waste has been treated properly in accordance with the regulations, and certainty can be obtained through the evaluation of environmental audit. Evaluation of environmental audit is the answer of a compliance audit. Evaluation of environmental audit is able to find remedial measures to improve the performance of the company’s operations on the environment. This research is descriptive analysis method, where the method is focus on existing problems in time while it’s happening, as well as researching, analyzing and interpreting and to make conclusions and suggestions in order to understand the problem. These results prove that the evaluation of environmental audit in PT Japfa Comfeed Indonesia Tbk. have a positive impact. The company has made efforts to prevent damage to the environment through waste treatment which is in accordance with government regulations, but it hadn’t reached the best condition. One of the cause is due to the lack of the audit procedures in the company
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | evaluasi audit lingkungan; audit lingkungan; audit pentaatan; evaluation of environmental audit; environmental audit; compliance audit | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 28 Oct 2022 04:25 | ||||||||||||
Last Modified: | 28 Oct 2022 04:25 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50899 |
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