Defining Sustainable Products A Case Study of Management Accounting

Defining Sustainable Products: A Case Study of Management Accounting Implementation Based on the research conducted, the following conclusions were obtained: 1. The implementation of environmental management accounting at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is included in the ecoefficiency effort. The application of environmental management accounting in the company consists of five approaches according to the theory of Environmental Management Accounting (EMA) according to Berry and Rodineli (1999), but the company has never made financial reporting specifically related to environmental management accounting. 2. Eco-efficiency related to environmental performance at PT Aneka Tambang UBPE pongkor experienced fluctuations in the period 2012 to 2016. Based on this data, it can be concluded that the application of environmental Management Accounting as a form of Eco-efficiency has an average of 20.81% from the comparison of all environmental performance to financial performance. Eco-efficiency which is fluctuating is because the company has not recorded all of its production activities for environmental performance. 30 3. reported in the company's environmental cost report. Therefore, the performance of internal management is not good enough in assessing, evaluating and making decisions that are made, causing the level of ecoefficiency to fluctuate. Environmental management accounting is one method of increasing company competitiveness based on environmentally friendly efforts. The application of environmental management accounting as a form of ecoefficiency of PT Aneka Tambang UBPE Pongkor is a form of increasing the company's competitiveness based on the company's commitment to environmental sustainability for the programs and awards that the company has. As explained earlier, environmental management accounting contains PEMA and MEMA information that makes it easier for internal management to make decisions and makes it easier for investors to assess the level of sustainable development of a company. It is certain that the company has advantages over companies that do not apply environmental management accounting. Advice 4. For Internal Companies, first, the environmental performance of PT Aneka Tambang UBPE Pongkor has been running well, but in order for the company's environmental performance to continue to improve the company needs to make special financial reporting related to environmental performance. This can help in decision making both internal and external parties of the company. After that, the company needs to create a special sub-field regarding environmental management accounting so that it is maximized in its implementation, as well as acting as a controller for the implementation of environmental management accounting in the company. Next, overall the company's financial statements are classified as good, but there is a slight mistake regarding the financial reporting of the full costing accounting section that full costing accounting consists of fixed costs and variable costs, while administrative expenses, R&D are not included in full costing accounting which is the cost of producing products in environmental management. 1. For academics, conduct further research related to measuring the level of ecoefficiency quantitatively. In order to know exactly the standard of ecoefficiency. The measurement uses the eco-efficiency Index formula, Ecocost per value ratio, eco-efficiency ratio.