Unraveling the Cost of Waste Management The Role of Environmental Accounting

Unraveling the Cost of Waste Management: The Role of Environmental Accounting in Eco-Efficiency The average cost incurred by the company in managing tailings per year from 2012 to 2016 was Rp. 20,447,894,436. Expenditures made by the company on tailings management significantly decreased from 2013 to 2016 but increased from 2012 to 2013 by 29.09 billion rupiah (up 8.07%), this is due to expenditures made by the company in extending tailings management permits, making tailings dam construction, raising dams that have been m a d e , and technical and nontechnical studies related to tailling waste management. The activities carried out in 2012 caused the waste produced to decrease and were directly proportional to the costs incurred by PT Aneka Tambang (Persero) Tbk. UBPE Pongkor because the costs also decreased significantly. The efforts made were able to reduce the company's environmental costs which caused the company's productivity to increase. The following are activities carried out by PT Aneka Tambang (Persero) Tbk. UBPE Pongkor as an effort to manage tailings waste. a. Tailings treatment unit Activities in the backfill silo unit are to degrade the cyanide contained in tailings so as not to endanger the environment, tailings containing cyanide have been degraded in the tailings treatment unit. 13 b. Figure 4 Tailling treatment unit Insite cyanide detoxification Figure 5 Cyanide detoxification tank Cyanide waste is deconstructed directly into the cyanide detoxification site. Processing using sodium metabisulphite, copper sulphate, lime and air so that the waste flowed into the tailing dam through the tailing pipe contains a small concentration, even generally below the Waste Quality Standard (BML). c. Tailings storage facility Figure 6 Tailings storage facility The tailings deposition unit and its concomitant natural cyanide degradation site. In this final placement, the tailings settle so that the solids settle and solidify to the bottom, while the water exposed to the open environment undergoes natural cyanide degradation. This standing water is partly pumped back to the plant as a source of process water, and the excess is discharged to the WWTP for treatment before being released to the environment. d. Cikaret Waste Water Treatment Plant (IPAL Cikaret) The Cikaret WWTP unit currently functions as an emergency cyanide degradation unit if the overflow from the tailings dam still contains cyanide above the Waste Quality Standard. Cyanide is degraded by the addition of hydrogen peroxide and cupper sulphate. To reduce solid suspension, flocculants and coagulants are added. This WWTP operates under permit No. 658.31/008.P/00016/BPT/2014. 14 e. Mine Waste Water Processing Instalation (Mine WWTP) This unit is a Waste Water Treatment Plant (WWTP) that originated in operation with permit No. 658.31/021/P/00052/BPT/2013. To maintain the environmental quality of mine water discharges, a mine WWTP is also operated with the main purpose of treatment is to reduce the level of suspended solids and the possibility of cyanide elements due to contamination from filling activities. To reduce the use of water from the Cikaniki River and minimize waste discharged into the river, the water in the mine WWTP after the purification process and the reduction of cyanide levels, the water is reused as process water in the Mill. Waste used oil, used grease, domestic waste and hazardous waste, incinerator ash. 35,000 30,000 25,000 Total 2. 20,000 15,000 10,000 5,000 0 20122013201420152016 Year Figure 7 Amount of waste Used oil (ltr) Used grease (kg) Domestic waste (m3) Hazardous waste (kg) Incinerator ash (kg) Second, efforts to handle waste generated by the company through TPS and Insenerator facilities. The amount of waste generated by PT Aneka Tambang (Persero) Tbk. UBPE Pongkor tends to decrease every year. This shows that the efforts made by the company have run optimally. The following are the efforts made in managing the waste, including: a. TPS (Temporary Storage Place) TPS is a building located next to the incinerator building, which serves to store waste temporarily, according to the characteristics of each waste, before further handling is carried out. The waste TPS building has obtained a permit from the Ministry of Environment No. 658.31/13/Kpts which will then be sent to third parties for processing, namely to PT Muhtomas, PT Wastec and PT WGI. Costs that must be incurred include operational costs such as fuel costs, employee costs, training, and socialization to employees to support the achievement of the objectives of the TPS. b. Insenerator 15 Environmental costs incurred to manage waste that will be put into the insenerator with an average cost for the period 2012 to 2016 of Rp. 49,821,869. The incinerator is used to burn waste generated by the company. The operation of the Insenerator is based on the Decree of the Minister of Environment No. 21 of 2010, dated January 15, 2010 concerning Permission to Operate Hazardous and Toxic Waste Processing Equipment (Insenerator) to PT Aneka Tambang Tbk. UBPE Pongkor, which is valid for five years from the date of enactment. In connection with the expiration of the permit on January 15, 2015, the incinerator is no longer operated so that in 2016 there are no costs incurred by the company. The company did not extend the license due to the high costs incurred and emissions that cause air pollution. The following are the costs incurred by the company in managing the waste. 400,000 350,000 300,000 Total 250,000 200,000 150,000 100,000 50,000 0 2012201320142015 2016 Year Waste management cost (rupiah)