Minimizing and Preventing Waste through Environmental Management Accounting

University:
University of Cambridge
Course:
ACC 241 | Accounting
Academic year:

2022
Views:

260

Pages:

2
Author:

Vinska C

Minimizing and Preventing Waste through Environmental Management Accounting in Eco-Efficiency Efforts PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is committed to applying the precautionary principle, good mining practices and complying with the applicable Government Regulation of the Republic of Indonesia number 101 of 2014, especially for waste minimization and prevention activities. The following are the efforts made by the company in minimizing and preventing waste. 1. Tailings Waste 330,000 325,000 320,000 Total 315,000 310,000 305,000 300,000 295,000 Tailings (DMT) Year Figure 2 Amount of tailings (waste liquid in the form of sludge) The first is the efforts made by the company towards tailings. Tailings waste is mud waste that remains when the mine is processed. Based on the efforts made by PT. Aneka Tambang (Persero) Tbk. UBPE Pongkor. With DMT units, namely decimeters. Tailings waste generated by the company increased in 2013 to 323,980 DMT (up 5.80%) higher than in 2012 this is because the company has not extended the tailings management license in 2013 causing the waste generated to increase. Tailings waste continued to decrease significantly from 2013 to 2016 due to the company's elevated tailings dam construction, the extension of the tailings weight management license, and the company's efforts to manage the tailings weight. 12 technical and nontechnical studies on the company's tailings management. In 2014, tailings waste continued to decrease to 311,093 DMT (down 3.96%) lower than in 2013. In 2015 it was 308,770 DMT (down 0.75%) from 2014. In 2016 tailings waste decreased by 0.93% from 2015. This proves that the company has made maximum efforts in minimizing and preventing waste so that in 2013 to 2016 tailings waste continues to decline. The following are the costs incurred by the company in managing tailings waste. 4,000,000 3,500,000 3,000,000 Total 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2012201320142015 Year Waste management cost (rupiah) 2016