Studi kasus analisis environmental management accounting terhadap perusahaan pt x

Widarso, Aloysia Vinnie and Limawan, Elsabella and Stephanie, Stephanie (2020) Studi kasus analisis environmental management accounting terhadap perusahaan pt x. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini berfokus pada penerapan environmental management accounting melalui pendekatan United Nations Division for Sustainaibility Development (UNDSD) terhadap salah satu pabrik pulp and paper di Tangerang, Indonesia (PT X) pada tahun 2018. Dalam studi kasus ini, penulis akan berfokus pada akun-akun biaya lingkungan dan menerapkan sistem akuntansi lingkungan dari UNDSD pada PT X yang bertujuan memberikan informasi yang dibutuhkan untuk pengambilan keputusan supaya menghasilkan kinerja yang efektif dan efisien. Hasil penelitian menunjukkan bahwa PT X memiliki perbedaan kategori biaya lingkungan dengan yang dari UNDSD. UNDSD memiliki 5 kategori biaya lingkungan, yaitu (1) waste and emission treatment costs, (2) prevention and environmental management costs, (3) material purchase value of non-product output costs, (4) processing costs of non product output, dan (5) environmental revenue, sedangkan PT X menganggap biaya lingkungan adalah biaya yang dikeluarkan untuk waste treatment, yaitu waste water dan solid waste treatment. Selain itu, PT X tidak memiliki sistem yang terintegrasi untuk melihat arus materi dari non-produk, sehingga laporan biaya lingkungan PT X hanya dapat dianalisa secara horizontal. / This research is mainly focused on applying environmental management accounting by using the approach of United Nations Division for Sustainability Development (UNDSD) in one of pulp and paper industry in Tangerang, Indonesia (PT X) in 2018. In this study case, writer will be focused on environmental cost accounts and implement environmental management accounting system of UNDSD in PT X which aims to provide information that can be an alternative solutions in making a right decision within the company so that it can provide effectiveness and efficiency. The result shows that PT X has different category of environmental costs from UNDSD. UNDSD has 5 categories of environmental costs, namely (1) waste and emission treatment costs, (2) prevention and environmental management costs, (3) material purchase value of non-product output costs, (4) processing costs of non-product output, and (5) environmental revenue, while PT X considers environmental costs as costs incurred for waste treatment, namely waste water and solid waste treatment. In addition, PT X does not have an integrated system for tracking the material flows from non-products, so PT X's environmental cost reports can only be analyzed horizontally.

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