Janah, Agustin Widya Nur (2018) Analisis Environmental Management Accounting (EMA) pada Unit Spiritus di PT. Madubaru. Sarjana thesis, Universitas Brawijaya.
Abstract
PT. Madubaru merupakan perusahaan yang berlokasi di wilayah Yogyakarta dengan produk utama adalah gula, dan produk samping adalah alkohol dan spiritus. Pabrik Spiritus Madukismo PT. Madubaru setiap hari mampu memproduksi alkohol sebanyak 25.000 liter (90% murni) dengan bahan baku tetes tebu sebanyak 90 ton. Proses produksi akan menghasilkan limbah yang tidak sedikit yang berpotensi menyebabkan kerusakan lingkungan seperti limbah vinasse dan minyak fussel. Maka dari itu, perlu adanya keselarasan antara hasil ekonomi dengan lingkungan dengan dilakukannya analisis Environmental Management Accounting (EMA) pada Pabrik Spiritus di PT. Madubaru. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menggambarkan kinerja ekonomi dan kinerja lingkungan berdasarkan data-data perusahaan yang ditinjau dari data akuntansi alur bahan dan energi (MEFA) dan akuntansi biaya lingkungan (ECA). Dilakukan perhitungan penilaian investasi lingkungan dengan rumus NPV (Net Present Value). Analisis eco-efficiency dihitung dengan menggunakan metode kuadran penilaian kinerja lingkungan dan menunjukkan bagaimana kondisi perusahaan. Kinerja setelah investasi lingkungan juga dihitung apakah high performance atau low performance. Hasil penelitian menunjukkan bahwa untuk pemanfaatan bahan dan energi pada pabrik spiritus menghasilkan limbah seperti vinasse, minyak fussel, lutter washer, lumpur, dan air pendingin. Pengolahan vinase dan lumpur dilakukan dengan kerjasama dengan pihak ketiga untuk dijadikan sebagai pupuk. Selanjutnya investasi lingkungan yang diusulkan adalah pendirian cooling tower untuk pabrik spiritus untuk viii dimungkinkan digunakan kembalinya air pendinginan boiler. Analisis eco-efficiency menunjukkan bahwa Pabrik Spiritus dalam kuadran I yaitu memiliki high performance atau perusahaan dalam keadaan yang telah baik antara kinerja ekonomi dengan kinerja lingkungannya. Terjadi peningkatan kinerja ekonomi dan kinerja lingkungan sebelum dan sesudah adanya investasi yang diusulkan yaitu sebesar 7% dan 8%. Kinerja ekonomi meningkat dari 61% hingga 68% sedangakan kinerja lingkungan meningkat 85% hingga 93%.
English Abstract
PT. Madubaru factory located in Yogyakarta which has sugar as the main product and, alcohol also rubbing alcohol as side product. “Spiritus” unit at Madukismo Factory is able to produce 25,000 liters of alcohol every day (90% purity) with raw material from molasses as much as 90 ton. The production process will produce a lot of waste that potentially cause environmental damage such as vinasse and fussel oil. Therefore, it is crucial to have conformity between economic results and environmental ma nagement by conducting an analysis of Environmental Management Accounting (EMA) at “Spiritus” Unit in PT. Madubaru. This research used quantitative descriptive method by describing the performance of economic performance and environmental performance based on company data from the data accounting of material and energy flow (MEFA) and environmental cost accounting (ECA). Assessment of environmental investment using NPV (Net Present Value) formula was also be done. The eco-efficiency analysis was calculated by using quadrant method of environmental performance appraisal was showed how the company’s condition. The performance after the environmental investment was also calculated is it high performance or low performance. The results showed that utilization of materials and energy in the “spiritus” plant produces a lot of wastes such a vinasse, fussel oil, sludge, lutter washer, and cooling water. The vinasse and sludge treatment was done by the third part to be used as fertilizer. Furthermore, the environmental investment was the establishment of cooling tower for the spiritus unit to possibility the water to be reusable for boster cooling. The ecoefficiency analysis shows that Spiritus unit performance was in x quadrant I, means that having high performance or company has a good condition between economic performance and environmental performance. An increase in economic performance and environmental performance before and after the proposed investment of 7% and 8%. Economic performance increased from 61% to 68% while environmental performance increased 85% to 93%.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FTP/2018/298/051808451 |
| Uncontrolled Keywords: | Environmental Management Accounting (EMA), Eco-Efficiency, Pabrik Spiritus |
| Subjects: | 300 Social sciences > 363 Other social problems and services > 363.7 Environmental problems |
| Divisions: | Fakultas Teknologi Pertanian > Keteknikan Pertanian |
| Depositing User: | Endang Susworini |
| Date Deposited: | 29 May 2019 07:13 |
| Last Modified: | 29 May 2019 07:19 |
| URI: | http://repository.ub.ac.id/id/eprint/164228 |
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