Rolianko, Muhammad Augusta (2018) Akuntansi Manajemen Lingkungan di Industri Pembekuan Udang PT. Panca Mitra Multi Perdana, Kabupaten Situbondo. Sarjana thesis, Universitas Brawijaya.
Abstract
Aspek lingkungan adalah instrumen penting yang tidak dapat dipisahkan dari kegiatan produksi, karena adanya hubungan sebab akibat antara proses produksi, barang yang dihasilkan dan lingkungan. PT. Panca Mitra Multi Perdana (PMMP) merupakan salah satu perusahaan yang bergerak dibidang industri pembekuan udang. Bidang industri pembekuan udang tersebut tergolong dalam industri yang berpotensi terjadinya pencemaran lingkungan. Tujuan penelitian ini adalah untuk mengetahui alur bahan dan energi pada proses produksi pembekuan udang pada PT. Panca Mitra Multi Perdana, untuk mengetahui akuntansi biaya lingkungan pada proses produksi pembekuan udang, serta mengetahui hasil analisis eco-efficiency pada proses produksi pembekuan udang pada perusahaan. Penelitian ini menggunakan metode Environmental Management Accounting (EMA). Karena mampu mengatasi permasalahan lingkungan pada suatu perusahaan atau industri. EMA mengintegrasikan aspek lingkungan dari perusahaan ke dalam akuntansi manajemen dan proses pengambilan keputusan. Dalam tahap identifikasi menggunakan metode EMA tersebut diperlukan data Material and Energy Flow Accounting (MEFA) dan Environmental Cost Accounting (ECA). Dari hasil penelitian dapat diketahui alur bahan dan energi proses pembekuan udang PT. Panca Mitra Multi Perdana menunjukkan bahwa dengan raw material (udang head on) sebesar 911.400 kg mampu menghasilkan udang beku (finish product) sebesar 681.726,216 kg. Selama proses produksi perusahaan membutuhkan energi listrik sebesar 598.320 kwh, air sebesar 12.980,22 m3, dan tenaga kerja berjumlah 253 orang. Akutansi biaya lingkungan pada proses pembekuan udang khusus nya proses deveining menggunakan metode environmental cost iceberg calculation dengan skenario zero waste. Yang awalnya Biaya penanganan limbah pada proses tersebut adalah Rp.5.423.400, namun setelah dihitung dihitung menggunakan zero waste nilai yang sebenarnya adalah Rp.6.292.941 dengan persentase biaya transparan sebesar 86,2% dan biaya tersembunyi 13,8% atau sama dengan Rp.869.54. Analisis eco-efficiency pada proses produksi pembekuan udang dinterpretasikan pada grafik integrasi antara kinerja ekonomi dan kinerja lingkungan yang menunjukkan tingkat eco-efficiency berada pada titik Kuadran I dalam zona high perfomance. Eco-efficiency perusahaan dapat dilakukan dengan cara pengolahan air limbah yang lebih teratur dan maksimal agar air limbah yang
English Abstract
Environmental aspect is an important instrument that can not be separated from production activities, because of a causal relationship between the production process, goods produced and the environment. PT. Panca Mitra Multi Perdana (PMMP) is one of the companies engaged in the freezing industry of shrimp. Shrimp freezing industry field is classified in the industry that has the potential for environmental pollution. The purpose of this study is to determine the flow of materials and energy in the process of freezing shrimp production at PT. Panca Mitra Multi Perdana, to know the environmental cost accounting in shrimp freezing production process, and to know the result of eco-efficiency analysis on shrimp freezing production process at company. In this study using Environmental Management Accounting (EMA) method. Because capable to overcome environmental problems in a company or industry. EMA integrates the environmental aspects of the enterprise into management accounting and decision making processes. In the identification stage using EMA method, Material and Energy Flow Accounting (MEFA) and Environmental Cost Accounting (ECA) data are required. The results of research known the flow of materials and energy freezing process of shrimp PT. Panca Mitra Multi Perdana shows that with raw material (shrimp head on) of 911,400 kg can produce frozen shrimp (finish product) equal to 681,726,216 kg. During the production process the company requires electrical energy of 598,320 kwh, water of 12,980.22 m3, and labor totaling 253 people. Accounting for environmental costs in the process of freezing its special shrimp deveining process using environmental cost calculation iceberg method with zero waste scenario. The initial cost of handling waste in the process is Rp.5.423.400, but once calculated using zero waste the actual value is Rp.6.292.941 with the percentage of transparent cost of 86.2% and the hidden cost of 13.8% or equal to Rp.869.54. The analysis of eco-efficiency in the process of shrimp freezing production process can be done by the processing of wastewater that is more regular and maximal so that wastewater released to the river does not have high impact, and clean water management. The eco-efficiency analysis of the shrimp freezing production process is interpreted in the integration graph between economic performance and environmental performance showing the level of eco-efficiency is the point of Quadrant I in high performance zone. The company's eco-efficiency can be carried out by means of a more regular and maximum wastewater treatment so that wastewater released into the river does not have a high impact.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2018/26/051801609 |
| Uncontrolled Keywords: | Akuntansi Manajemen Lingkungan, Eco-efficiency, Pembekuan Udang |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.151 Financial control > 658.151 1 Managerial accounting |
| Divisions: | Fakultas Teknologi Pertanian > Keteknikan Pertanian |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 06 Jun 2018 03:14 |
| Last Modified: | 16 Oct 2021 06:53 |
| URI: | http://repository.ub.ac.id/id/eprint/11457 |
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