ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES
Keywords:
Environmental Management Accounting (EMA); Material Flow Cost Accounting (MFCA); Environmental Accounting; Cement IndustryAbstract
This study aims to look at the implementation of Environmental Management Accounting (EMA) with Material Flow Cost Accounting (MFCA) related to environmental costs incurred and how to use raw materials and energy in the production process as a form of environmental management strategy. The research method used is a qualitative method with a case study approach. The results of this study show that by applying EMA with MFCA, information is obtained that of all raw material costs 92% is positive output, and 8% is negative output. In the production process, 89% of energy costs become positive output, and 11% become negative output. In contrast, the company suffered a material loss of IDR 75,648,480,000 or 8%. Knowing the costs of these losses, it is hoped that the company can improve the production process to reduce production cost losses and make continuous improvements in processing their waste to minimize the negative impact on the environment.
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