ENVIRONMENTAL MANAGEMENT STRATEGY USING EMA WITH MFCA IN CEMENT PRODUCTION ACTIVITIES
DOI:
https://doi.org/10.25170/jak.v18i2.4912Keywords:
Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), Akuntansi Lingkungan, Industri SemenAbstract
Penelitian ini mengkaji implementasi environmental management accounting (EMA) dengan material flow cost accounting (MFCA), yang berkaitan dengan biaya-biaya lingkungan yang timbul dan bagaimana penggunaan bahan baku dan energi dalam proses produksi sebagai strategi manajemen ekologi. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil dari penelitian ini menunjukkan bahwa dengan menerapkan EMA dengan MFCA, diperoleh informasi bahwa dari seluruh biaya bahan baku, 92% merupakan output positif, dan 8% merupakan output negatif. Pada bagian produksi, 89% biaya energi menjadi output positif, dan 11% menjadi output negatif. Sebaliknya, perusahaan mengalami kerugian material sebesar Rp 75.648.480.000 atau 8%. Dengan mengetahui biaya kerugian tersebut, diharapkan perusahaan dapat memperbaiki proses produksi untuk mengurangi kerugian biaya produksi dan terus menerus memperbaiki pemborosan yang terjadi untuk meminimalisir dampak negatif terhadap lingkungan.
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