Optimizing Business Sustainability Costing Waste Management in the Implementation of Environmental

Optimizing Business Sustainability: Costing Waste Management in the Implementation of Environmental Management Accounting The costs incurred by the company in managing this waste per year from 2012 to 2016 amounted to Rp.349,139,842. Expenditures made by the company on waste management fluctuate from 2012 to 2016. This is because the operational costs incurred by the company are fluctuating, including fuel costs. In 2013 over 2012 there was an increase in cost expenditure of 79.8 million rupiah (up 26.67%), this was due to an increase in the cost of the insenerator and the cost of sending waste to third parties. In 2014 over 2013 there was a decrease of 21.8 million rupiah (down 5.7%), this was due to the cost of the incinerator and transportation of domestic waste decreased. In 2015 over 2014, there was a slight increase of 2.1 million rupiah (up 0.58%), this was due to an increase in the cost of sending waste to third parties. In 2016 over 2015, there was a decrease of IDR 8.83 million (down 2.45%), this was due to the insenerator no longer being used because it is costly and produces emissions that cause the waste to be transported to third parties. 16 As a result, the incinerator is no longer in use and its license has been revoked by the Ministry of Environment. Demand Side Management 1,200,000 1,000,000 Total 800,000 600,000 400,000 200,000 Revenue (IDR) 0 20122013201420152016 Year Figure 9 Income (in million rupiah) In 2016 PT Aneka Tambang (Persero) Tbk. UBPE Pongkor obtained revenue from environmentally friendly products from waste processing named Green Fine Aggregate with this innovation, in 2016 it was able to increase revenue by 5.689 billion with a percentage increase in revenue of 7.168%. The utilization of tailings (mud waste that remains when the mine is processed) into value-added products is one form of implementation of good mining practice at PT Aneka Tambang Tbk UBP Emas Pongkor with sales made to local communities around the company and in Indonesia. The main product revenue in the form of gold and silver of PT Aneka Tambang Tbk UBPE Pongkor which is processed in an environmentally friendly manner is sold in an export oriented manner while Green Fine Agregrate is sold in Indonesia. The main destination for Pongkor gold exports is Brink's Global Services PTE LTD, Singapore. Average revenue. PT Aneka Tambang (Persero) Tbk UBP Pongkor Gold per period 2012 to 2016 is Rp 893,556,331,452. Sales results up to December 2013 were Rp. 918.36 billion or 91.51% when compared to the same period in 2012 which decreased. The decrease in sales results in rupiah was due to a decrease in the quantity of silver sales from 15,392,300 Kg to 13,993,000 Kg, a decrease in the price of each gold commodity from 1,669.42 USD/Toz to 1,417.65 USD/Toz and for silver by 7.82 USD/Toz from 30.76 USD/Toz to 22.94 U S D / T o z . Sales results in 2014 over 2013 decreased from 918.36 billion to 901.25 billion, the decrease was due to a decrease in sales of gold quantity from 1,699.8300 Kg to 1,649.8350 Kg, a decrease in gold commodity prices from 1,417.65 USD/Toz to 1,262.15 USD/Toz and silver by 22.94 USD/Toz to 18.81 USD/Toz. In the year 17 2015 over 2014 decreased from 901.25 billion to 793.84 billion, the decrease was due to a decrease in the price and quantity of gold and silver sales until December 2015. In 2016 over 2016 sales results caused an increase from Rp. 793.84 billion to Rp. 850.74 billion. The increase in sales was due to an increase in gold and silver sales prices, an increase in silver sales volume until December 2016, as well as additional revenue from the sale of Green Fine Aggregate in 2016. Design For Environment Design for environment is a process to reduce the environmental impact of the products a company assembles by implementing improvements at the design stage. The program meets its objectives by promoting system changes based on how the company manages its environmental concerns. The following are company activities related to design for environment at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor. 1. Reclamation Reclamation is the activity of organizing, restoring, and improving the quality of the environment and ecosystem so that it can function again according to its designation (Law No.4 of 2009 concerning Mineral and Coal Mining). Reclamation carried out by PT Aneka Tambang Tbk UBPE Pongkor shows that restoring the condition of damaged forest areas so that they can function again according to their designation which has been regulated in Permen ESDM No.7 of 2014. The reclamation technique used is the pot and furrow system, which is by making planting holes in a row based on the furrow. Reclamation activities in the field are carried out internally and externally in collaboration with the Gunung Halimun Salak National Park in the form of restoration program data and native plant enrichment. While the reclamation method carried out is revegetation by selecting native plant species of Mount Halimun Salak National Park, local fruit plants and production forest plants which are expected to play a direct role in improving soil infiltration capacity, restoring the ecological functions of the surrounding environment and as erosion control. Especially for landslide locations, the restoration method is used. In this case, the MoU with Gunung Halimun Salak National Park No.SKB.1325/IVT.13/Kasama/2005 was conducted. Restoration activities consist of mechanical methods, which are all physical mechanical treatments applied to the soil and the construction of structures to control surface flow and erosion, and improve soil use. The implementation of reclamation at PT Aneka Tambang Tbk UBPE Pongkor that has been running includes planting in locations disturbed by the construction of supporting facilities, community land that has been acquired and belongs to the company, and critical land in the Gunung Halimun Salak National Park area. The following is a diagram of PT Aneka Tambang Tbk UBPE Pongkor's reclamation activities. 18 Reclamation Planning Landscaping Restoration Revegetation Compost Seedling Procure ment Planting a. Soil conservation structures b. Trenching c. Cover crop Maintenance