Akbar, Faisal Youandi Rizqi (2018) Penerapan EMA (Environmental Management Accounting) Untuk Meningkatkan Eco-Efficiency Pada Home Industry Kecap Wlingi - Blitar. Sarjana thesis, Universitas Brawijaya.
Abstract
Home Industry Kecap Gurami merupakan salah satu perusahaan manufaktur berskala kecil atau UKM yang berlokasi di Blitar – Jawa Timur, perusahaan ini bergerak di bidang industry kecap. Bidang industri tersebut tergolong industri yang berpotensi mengakibatkan pencemaran lingkungan. Sehubungan dengan hal tersebut, perlu dilakukannya manajemen lingkungan yang baik dari perusahaan. Tujuan penelitian untuk menerapkan Environmental Management Accounting (EMA), mengetahui kondisi existing eco-efficiency dan juga untuk mengetahui kelayakan investasi lingkungan yang diterapkan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggambarkan kinerja ekonomi dan kinerja lingkungan berdasarkan data bahan baku utama, data bahan pendukung, data energy, dan data emisi atau effluent yang ditinjau dari data material and energy flow accounting (MEFA) dan Environmental Cost Accounting (ECA). Selain itu akan dilakukan perhitungan penilaian investasi lingkungan dengan rumus NPV (Net Present Value), payback period dan kemudian dilanjutkan analisis ecoefficiency menggunakan metode penilaian kinerja lingkungan. Hasil penelitian menunjukkan bahwa penerapan Evironmental Management Accounting (EMA) pada Home Industry Kecap Manis di Wlingi, Kabupaten Blitar layak dilakukan. Hal ini ditandai dengan peningkatan kinerja ekonomi sebesar 0,1% dari perusahaan dan kenaikan kinerja lingkungan sebesar 6% melalui penerapan investasi lingkungan berupa penambahan unit pengolahan limbah pencucian botol. Selanjutnya untuk kondisi existing eco-efficiency dari perusahaan saat ini masih dalam kondisi high performance yang dapat diketahui dari grafik kuadran integrasi kinerja ekonomi sebesar 64,1% dan kinerja lingkungan sebesar 94%. Dan untuk penilaian kelayakan investasi lingkungan, hasil perhitungan NPV diperoleh nilai 3688342,039 dimana nilai tersebut >0 (nol) sehingga menunjukkan investasi lingkungan layak atau feasible untuk diterapkan. perhitungan payback period juga menghasilkan nilai 2 tahun, dengan profit sebesar 50%.
English Abstract
Home Industry “Kecap Gurami” is one of small-scale manufacturing company or UKM located in Blitar - East Java, this company is engaged in the industry of soy sauce. Soy sauce industries are classified as industry that have potential to cause environmental pollution. Thus good environmental management of the company is required. The aim of this research were to implement Environmental Management Accounting (EMA), to know the existing eco-efficiency condition and also to determine the feasibility of applied environmental investment. This research uses quantitative descriptive method by describing economic performance and environmental performance based on main raw material data, supporting material data, energy data and emission or effluent data used for material and energy flow accounting (MEFA) and Environmental Cost Accounting (ECA) . In addition, the calculation of environmental investment assessment using NPV (Net Present Value) formula, payback period and then continued with eco-efficiency analysis using environmental performance appraisal method. The results showed that the application of Evironmental Management Accounting (EMA) at Gurami Soy Sauce in Wlingi, Blitar Regency was feasible. This was marked by the increase in economic performance by 0.1 and environmental performance by 6% through the application of environmental investment in the form of addition of sewage treatment unit. Furthermore, for the existing condition of eco-efficiency of the company is still in high performance condition that can be known from the quadrant graph of economic performance integration of 64.1% and environmental performance of 94%. And for the environmental investment feasibility assessment, the NPV calculation results obtained value 3688342,039 where the value is> 0 (zero) so it indicates a feasible environmental investment to be applied. the payback period calculation also yields a 2-year value, with a profit of 50%.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2018/239/051805702 |
| Uncontrolled Keywords: | Eco-Efficiency, Environmental Management Accounting (EMA), Home Industry Kecap.,/ Eco-Efficiency, Environmental Management Accounting (EMA), Home Industry of Soy Sauce |
| 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: | Endang Susworini |
| Date Deposited: | 12 Jun 2019 01:58 |
| Last Modified: | 22 Oct 2024 06:34 |
| URI: | http://repository.ub.ac.id/id/eprint/164219 |
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