Farhani, Anisa Rifka and Dr. Eng. Akhmad Adi Sulianto,, STP., MT., M.Eng and Prof. Dr. Ir. Bambang Suharto,, MS (2023) Identifikasi Perbaikan Produksi Bersih pada Industri Kecil Kerupuk Kabupaten “Wiro Joyo” di Kecamatan Sukorejo Kota Blitar dengan Pendekatan persetujuan Environmental Management Accounting (EMA). Sarjana thesis, Universitas Brawijaya.
Abstract
Proses produksi di industri sering menghasilkan limbah yang berpotensi mencemari lingkungan sehingga perlu adanya upaya minimisasi limbah melalui penerapan produksi bersih sebagai tindakan preventif, terutama industri kecil yang biasanya terkendala dalam pengelolaan limbah. Industri kecil kerupuk “Wiro Joyo” di Kelurahan Tlumpu, Kecamatan Sukorejo, Kota Blitar juga belum menerapkan produksi bersih dengan baik sehingga perlu adanya upaya perbaikan produksi bersih. Maka dari itu, dilakukan penelitian dengan menggunakan pendekatan Environmental Management Accounting (EMA) yang bertujuan untuk mengkaji Material and Energy Flow Accounting (MEFA) serta Environmental Cost Accounting (ECA) pada produksi kerupuk di industri kecil kerupuk “Wiro Joyo”, serta untuk mengidentifikasi dan memberikan alternatif strategi yang dapat dilakukan sebagai upaya perbaikan penerapan produksi bersih di industri kecil kerupuk “Wiro Joyo”. Pengambilan data dilaksanakan selama bulan November–Desember 2022. Metode penelitian ini yaitu deskriptif kuantitatif yang didukung dengan studi literatur dan data kualitatif. Penelitian dilaksanakan dengan terjun langsung ke lapangan untuk mengetahui kondisi existing di industri kecil kerupuk “Wiro Joyo” dan sekaligus untuk pengambilan data. Data primer yang berupa data kualitatif diperoleh melalui observasi lapang dan wawancara, sedangkan data sekunder berupa data-data kuantitatif dari industri. Potensi produksi bersih diidentifikasi sesuai dengan kondisi aktual dari proses produksi di industri serta permasalahannya yang berdasarkan pada data primer, data-data MEFA dan ECA, serta hasil kajian literatur. Identifikasi strategi produksi bersih difokuskan pada konsep 5R (Rethink, Reduce, Reuse, Recycle, Recovery), kemudian dipertimbangkan dan dinilai kelayakannya dari aspek teknis, lingkungan, dan ekonomi. Hasil penelitian menunjukkan bahwa setiap 1 kg kerupuk manggar mentah yang diproduksi oleh industri kecil kerupuk “Wiro Joyo” selama sebulan menghasilkan non-product output meliputi 0,01% kemasan plastik bekas, 0,02% alas kerupuk bekas, 0,05% sisa potongan kerupuk, 0,10% karung plastik bekas, 0,26% sisa adonan kerupuk, 4,11% kerupuk berjamur, 5,05% abu, dan 47,81% emisi CO2. Setelah diterapkan konsep zero waste, ternyata ditemukan biaya limbah tersembunyi sebesar Rp22.264,00 pada proses pencetakan dan Rp8.158,00 pada proses pemotongan yang merupakan uang bonus untuk tukang servis mesin karena biasanya ikut membantu membersihkan sisa adonan dan potongan kerupuk yang tertinggal di mesin. Berdasarkan hasil identifikasi produksi bersih, di antara 12 alternatif perbaikan produksi bersih yang dinilai dari aspek teknis, lingkungan, dan ekonomi, didapatkan tiga alternatif produksi bersih yang paling direkomendasikan di industri kecil kerupuk “Wiro Joyo”. Ketiga alternatif tersebut yaitu menjual sampah plastik kepada pelaku daur ulang yang merupakan prioritas alternatif paling utama dengan nilai tertinggi, lalu disusul pemanfaatan kembali abu menjadi abu gosok sebagai pembersih yang berada pada urutan kedua, kemudian melatih ketelitian dan kedisiplinan tenaga kerja dalam mencetak dan memotong kerupuk yang berada pada urutan ketiga.
English Abstract
The production process in the industry often produces waste that has the potential to pollute the environment, so it is necessary to minimize waste through cleaner production implementation as a preventive action, especially for small scale industries which are usually constrained in waste management. The small cracker industry "Wiro Joyo" in Tlumpu Village, Sukorejo District, Blitar City also not implemented cleaner production properly, so efforts to improve cleaner production are needed. Therefore, research was carried out using the Environmental Management Accounting (EMA) approach which aims to examine Material and Energy Flow Accounting (MEFA) and Environmental Cost Accounting (ECA) in cracker production in the small cracker industry "Wiro Joyo", as well as to identify and provides an alternative strategy that can be carried out as an effort to improve the implementation of cleaner production in the small cracker industry "Wiro Joyo". Data collection was carried out during November-December 2022. This research method is descriptive quantitative which is supported by literature studies and qualitative data. The research was carried out by going directly to the field to find out the existing conditions in the small cracker industry "Wiro Joyo" and at the same time for data collection. Primary data in the form of qualitative data were obtained through field observations and interviews, while secondary data were in the form of quantitative data from the industry. The cleaner production potential is identified according to the actual conditions of the production process in the industry and the problems based on primary data, MEFA and ECA data, as well as the results of a literature review. The identification of cleaner production strategies is focused on the 5R concept (Rethink, Reduce, Reuse, Recycle, Recovery), then compared and considered from technical, environmental and economic aspects. The results showed that every 1 kg of raw manggar crackers produced by the small cracker industry "Wiro Joyo" for a month produced 0.01% plastic packaging waste, 0.02% used cracker mats, 0.05% pieces of crackers, 0.10% plastic sacks waste, 0.26% cracker dough, 4.11% moldy crackers, 5.05% ash, and 47.81% CO2 emissions. After applying the zero waste concept, a hidden waste cost of Rp22.264,00 was found in the forming process and Rp8.158,00 in the cutting process, which is a bonus money for machine repairmen because they usually help clean up leftover dough and pieces of crackers that left on the machine. Based on the results of the identification of cleaner production, among the 12 alternatives of cleaner production that compared from technical, environmental and economic aspects, three of the most recommended cleaner production alternatives were found in the small cracker industry "Wiro Joyo". The three alternatives are selling plastic waste to recycling actors which is the most important priority alternative with the highest value, followed by the reusing ashes as scouring ash which is in second place, then training the accuracy and discipline of the workforce in forming and cutting crackers is in third place.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0523100006 |
| Uncontrolled Keywords: | Environmental Management Accounting (EMA), Industri Kerupuk, Produksi ringkasan Bersih,Cleaner Production, Cracker Industry, Environmental Management ringkasan Accounting (EMA) |
| Subjects: | 600 Technology (Applied sciences) > 630 Agriculture and related technologies |
| Divisions: | Fakultas Teknologi Pertanian > Keteknikan Pertanian |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 24 Jul 2023 02:00 |
| Last Modified: | 24 Jul 2023 02:00 |
| URI: | http://repository.ub.ac.id/id/eprint/202065 |
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Text (DALAM MASA EMBARGO)
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