Measuring Eco-Efficiency Success through Environmental

Measuring Eco-Efficiency Success through Environmental Management Accounting The data analysis method used in this research is the comparative descriptive analysis method, which describes the findings derived from the data collected through the observation process at the object of research which will then be compared with the method of applying environmental management accounting in theory which has been developed in academic circles, then analyzing the suitability of the environmental management accounting method which is compared step by step in the application of environmental management accounting as a form of eco-efficiency at PT Aneka Tambang UBPE Pongkor. The value of eco-efficiency is obtained from the comparison between environmental performance and the company's financial performance as one of the principles of corporate environmental management accounting. Data Analysis Technique Data analysis is an important part of research. This activity is carried out after the researcher obtains the data required. The purpose of data analysis is to simplify the data into a form that is easy to interpret and easy to understand and adjust it to the existing theory. The steps of data analysis that will be carried out by researchers are as follows: a. Collecting and analyzing data that has been obtained including, namely, the company profile of PT Aneka Tambang UBPE Pongkor. Data on the calculation, cost assessment, and allocation of waste management in the financial statements, data on the types of waste and management procedures along with the financing process in the budget, data on the PT Aneka Tambang UBPE Pongkor program in implementing environmental management accounting, the company's annual financial report. b. The results of the analysis will then be compared with theories and concepts that are in accordance with the research topic. The purpose of this step is to determine whether or not the theory developed in general with the practices that occur in the company and analyze the application of environmental management accounting as a form of eco-efficiency in improving the company's environmental performance. c. Provide conclusions on the results of the discussion. This is the result of the analysis conducted at PT Aneka Tambang UBPE Pongkor with data for the period 2012-2016. RESULTS AND DISCUSSION Overview PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is one of the business units engaged in gold ore mining headquartered at Jalan Letjen T.B Simatupang No. 1 South Circle Jakarta. It was established as a State-Owned Enterprise (SOE) in 1971. The company is located in Bantar Karet Village, Nanggung District, Bogor Regency, West Java Province. The company's operational policy is stated in a document called "Pongkor Peduli" which contains productivity, efficiency, dedication and integrity, prioritizing occupational safety and health, environment and innovation. The vision of PT Aneka Tambang (Persero) Tbk UBPE Pongkor 2030 is to become a leading global corporation through diversification and integration of natural resource-based businesses. The company's missions include (1) producing quality products by maximizing added value through best industrial practices and operational excellence, (2) optimizing resources by prioritizing sustainability, work safety and environmental sustainability, (3) maximizing company value for shareholders and stakeholders, (4) improving employee competence and welfare and community independence around the operating area. Implementation of Environmental Management Accounting The decision makers in the company can use the information and data obtained from environmental management accounting so that they can make better decisions, taking into account physical calculations as well as financial performance. If the company seeks to minimize costs at the same time as improving environmental performance (e.g. reducing waste), environmental management accounting can provide important information relating to both. the application of environmental management accounting is not only used for internal company decision making but also for shareholders, they also want companies to use their resources so that the environment is clean, stop environmental pollution, and make safe products. This condition requires the company to carry out a proactive environmental management accounting system that can be applied to PT Aneka Tambang (Persero) Tbk. UBPE Pongkor include the following.