Rohmana, Hedi Indra (2018) EMA (Enviromental Management Accounting) sebagai Alat Bagi Manajemen Untuk Mengevaluasi Eco-Eficiency Usaha pada Unit MSG di PT. Ajinomoto Indonesia. Sarjana thesis, Universitas Brawijaya.
Abstract
PT. Ajinomoto Indonesia merupakan perusahaan Monosodium glutamat (MSG) di bawah merek AJI-NO-MOTO dan merupakan salah satu perusahaan makanan dan minuman terbesar didunia. Hal tersebut tentunya limbah atau hasil samping dari proses produksi yang dihasilkan pasti memerlukan treatment khusus agar tidak menimbulkan pencemaran lingkungan. Enviromental Management Accounting (EMA) merupakan alat yang dapat memberikan gambaran mengenai pengalokasian dana terhadap pengendalian dampak lingkungan dan juga dapat mengurangi limbah melalui konsep produksi bersih. Pengelolaan biaya lingkungan tersebut bertujuan untuk pencapaian eco-eficiency usaha. Analisis eco-eficiency dilakukan guna melakukan perbaikan pada kinerja ekologi, lingkungan dan ekonomi perusahaan. Tujuan dari penelitian ini adalah mengetahui kelayakan investasi lingkungan yang dilakukan dan menganalisis eco-efficiency unit MSG PT. Ajinomoto Indonesia. Metode yang digunakan oleh penulis adalah deskriptif kuantitatif dengan menggambarkan kinerja ekonomi dan kinerja lingkungan berdasarkan data perusahaan yang ditinjau dari data MEFA dan ECA. Penilaian investasi lingkungan juga dihitung dengan rumus NPV (Net Present Value), Payback Period, profit perusahaan, dan Ecological Advantage Ratio (EAR). Dilakukan analisis ecoefficiency menggunakan metode kuadran penilaian kinerja lingkungan (EPI) dan indikator kinerja finansial (FPI). Hasil penelitian menunjukkan bahwa investasi yang dilakukan dapat dinyataan layak (feasible). Dengan nilai NPV sebesar 446207158,3. Payback Periode yang didapatkan berdasarkan perhitungan adalah 2,1 tahun dan profit yang didapatkan perusahaan sebesar 46% Nilai Ecological Advantage Ratio (EAR) yang didapatkan sebesar 11848526,62 yang berarti bahwa investasi yang dilakukan akan berdampak positif terhadap kondisi lingkungan perusahaan PT. Ajinomoto Indonesia. Analisis eco-efficiency di PT. Ajinomoto Indonesia berada pada tingkatan high performance karena nilai dari persentase kinerja ekonomi sebelum investasi sebesar 97,1% dan sesudah investasi sebesar 97,2%, sedangkan kinerja lingkungan sebelum adanya investasi sebesar 87% dan sesudah investasi sebesar 92%.
English Abstract
PT. Ajinomoto Indonesia is a Monosodium glutamate (MSG) company under the AJI-NO-MOTO brand and is one of the largest food and beverage companies in the world. Production processes are certainly resulted wastes or byproducts. The would require special treatment in order not to cause environmental pollution. Enviromental Management Accounting (EMA) is a tool that can provide ideas of the allocation of funds to the control of environmental impacts that can reduce waste through the concept of clean production. The environmental cost management aims to achieve the eco-eficiency of the business. An eco-eficiency analysis is conducted to improve the ecological, environmental and economic performance of the company. The purpose of this study is to determine the feasibility of environmental investment to analyze the ecoefficiency MSG unit PT. Ajinomoto Indonesia. The method used is quantitative descriptive by describing the economic performance and environmental performance based on company data reviewed from MEFA (Material and Energi Flow Accounting) and ECA (Environmental Cost Accounting) data. The feasibility of environmental investment is calculated using NPV (Net Present Value), Payback Period, Benefit, and Ecological Advantage Ratio (EAR). An eco-efficiency analysis was conducted using the environmental performance appraisal quadrant (EPI) and financial performance indicators (FPI). The results showed that the investments made were feasible. the investments made in the Ajifol unit can be declared feasible. With the NPV value of 446207158,3. Payback Period obtained based on the calculation is 2.1 years and profit earned by the company by 46% Value Ecological Advantage Ratio (EAR) obtained for 11848526,62 Therefore the investments will have a positive impact on the environmental conditions of the company. The eco-efficiency of PT. Ajinomoto Indonesia was high performance level because the value of economic performance percentage before investment was 97,1% and after investment 97,2%, while environmental performance before existence of investment equal to 87% and after investment 92%.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2018/62/051802462 |
| Uncontrolled Keywords: | Environmental Management Accounting, Investasi Lingkungan, Eco-Efficiency |
| Subjects: | 300 Social sciences > 338 Production > 338.1 Agriculture > 338.13 Financial aspects |
| Divisions: | Fakultas Teknologi Pertanian > Keteknikan Pertanian |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 05 Jun 2018 01:53 |
| Last Modified: | 18 Oct 2021 03:59 |
| URI: | http://repository.ub.ac.id/id/eprint/11379 |
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