Analisis Environmental Management Accounting (Ema) Pada Unit Urea Prill Pabrik-3 Pt. Pupuk Kaltim

Choirunissa, Yufli Nur Fatimah (2018) Analisis Environmental Management Accounting (Ema) Pada Unit Urea Prill Pabrik-3 Pt. Pupuk Kaltim. Sarjana thesis, Universitas Brawijaya.

Abstract

Meningkatnya pertumbuhan penduduk di Indonesia menyebabkan meningkatnya kebutuhan pangan yang harus diikuti dengan berkembangnya sektor pertanian agar tercapainya kemakmuran dan kesejahteraan penduduk. Pupuk merupakan salah satu faktor produksi yang penting bagi sektor pertanian karena penggunaan pupuk secara tepat akan menentukan kuantitas dan kualitas produk pertanian yang dihasilkan. PT. Pupuk Kaltim merupakan anak perusahaan dari PT. Pupuk Indonesia (Persero) yang memproduksi dan menjual ammonia, urea dan pupuk NPK dengan segmen pasar dalam maupun luar negeri. PT. Pupuk Kaltim adalah perusahaan industri berbasis kimia berskala dunia yang terletak di Kota Bontang, Kecamatan Bontang Utara, Provinsi Kalimantan Timur. PT. Pupuk Kaltim saat ini memproduksi urea sebesar 3,43 juta ton per tahun, ammonia sebesar 2,74 ton per tahun dan 350 ribu ton pupuk NPK per tahunnya yang dimana pasti menghasilkan limbah yang dibuang dengan percuma. Tujuan dari penelitian ini yaitu untuk mengetahui kesimbangan antara kinerja ekonomi dan kinerja lingkungan dengan analisis Environmental Management Accounting pada PT. Pupuk Kaltim yang menggunakan metode yang ditinjau dari Material and Energy Flow Accounting dan Environmental Cost Accounting. Selain itu, perhitungan investasi lingkungan menggunakan rumus NPV dan analisis eco-efficiency menggunakan metode Life Cycle Assessment dengan bantuan software SimaPro versi 8.3 yang hasilnya berupa hasil penerapanviii Environmental Management Accounting dan tingkat ecoefficiency pada PT. Pupuk Kaltim. Dust Collector merupakan salah satu investasi lingkungan yang dapat diterapkan di unit urea prill pabrik 3 PT. Pupuk Kaltim karena adanya kenaikan tingkat eco-efficiency dari kinerja lingkungan sebanyak 4% dan ken kinerja ekonomi sebanyak 2%. Tingkat eco-efficiency menggunakan SimaPro juga mengalami peningkatan sebanyak 40% yang berarti layak untuk dilakukan. Adanya investasi tersebut dapat memberi keuntungan yang lebih bagi perusahaan karena adanya limbah yang dapat dijual kembali.

English Abstract

The increasing population growth in Indonesia causes the growth of food needs that must be followed by the development of the agricultural sector in order to achieve prosperity and welfare of the population. Fertilizer is one of the important production factors for the agricultural sector because proper use of fertilizer will determine the quantity and quality of agricultural products produced. PT. Pupuk Kaltim is a subsidiary of PT. Pupuk Indonesia (Persero) which produces and sells ammonia, urea and NPK fertilizer with domestic and foreign market segments. PT. Pupuk Kaltim is a world-scale chemical based industrial company located in Bontang City, Bontang Utara District, East Kalimantan Province. PT. Pupuk Kaltim currently produces urea of 3.43 million tons per year, ammonia of 2.74 tons per year and 350 thousand tons of NPK fertilizer per year which produces waste. The purpose of this study is to create a balance between economic performance and environmental performance with the analysis of Environmental Management Accounting at PT. Pupuk Kaltim that uses methods that are reviewed from Material and Energy Flow Accounting and Environmental Cost Accounting. In addition, environmental investment calculations using NPV formula and eco-efficiency analysis using the Life Cycle Assessment method with the help of SimaPro version 8.3 software, the results of which are the results of the application of Environmental Management Accounting and the level of ecoefficiency at PT. Pupuk Kaltim.x Dust Collector is one of the environmental investments that can be applied in Pabrik 3 urea prill units. PT. Pupuk Kaltim due to an increase in the level of eco-efficiency of environmental performance by 4% and economic performance by 2%. The level of eco-efficiency using SimaPro has also increased by 40%, which means it's worth doing. The existence of these investments can provide more benefits for the company because of the presence of resale waste

Other obstract

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Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FTP/2019/185/052002230
Uncontrolled Keywords:	Eco-efficiency, Environmental Management Accounting, PT. Pupuk Kaltim, Eco-efficiency, Environmental Management Accounting, PT. Pupuk Kaltim
Subjects:	600 Technology (Applied sciences) > 631 Specific techniques; apparatus, equipment materials > 631.8 Fertilizers, soil conditioners, growth regulators
Divisions:	Fakultas Teknologi Pertanian > Keteknikan Pertanian
Depositing User:	Nur Cholis
Date Deposited:	18 Aug 2020 03:19
Last Modified:	21 Oct 2021 06:38
URI:	http://repository.ub.ac.id/id/eprint/181211

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