Environmental Management Accounting: Eco-Efficiency

Environmental Management Accounting as a Form of Eco-Efficiency In the calculation of eco-efficiency, it is necessary to identify between environmental performance in PEMA and financial performance in MEMA because this is part of environmental management accounting. The following are the results of the identification of PEMA and MEMA at PT Aneka Tambang Tbk. UBPE Pongkor. 1. Physic Environmental Management Accounting (PEMA) PEMA is the flow of physical use in the form of inputs and outputs at PT Aneka Tambang Tbk. UBPE Pongkor. The first is the input used by the company for environmental management carried out by the company so that the nonproduct output produced can decrease and the costs incurred decrease. Physic environmental management accounting in the company includes: a) Raw materials The raw materials used by the company are raw materials that form the basis of the company's environmental management in the company's mining operations. The following are the raw materials used by PT Aneka Tambang Tbk. UBPE Pongkor for the period 2012-2016. Table 4 Raw material consumption Raw Materials H2O2 CuSO4 Flocculant Bulk coagulant Coagulant concentrate NaMBS Source Unit Kg Kg Kg Kg Kg Kg 2012 19.985 71.236 19.550 79.317 5.178 765.000 2013 43.715 53.099 20.150 191.670 5.790 938.850 2014 36.550 38.450 17.976 121.285 69.960 680.000 2015 32.515 17.100 10.925 138.265 33.150 232.000 2016 142.360 28.875 26.975 169.550 42.750 522.000 : Data processed (2017) b) Energy The energy use of PT Aneka Tambang Tbk. UBPE Pongkor tends to decrease from year to year except in 2013. This is done by the company to reduce the amount of energy needed, in using an equipment or even a system related to energy and minimize the costs incurred by PT. Aneka Tambang Tbk. UBPE Pongkor. The following is the total energy consumption used by PT Aneka Tambang Tbk. UBPE Pongkor. 26 Table 5 Total energy consumption (in Kwh) Usage Status Energy Source 2012 88.738.037 2013 95.172.171 2014 85.897.339 2015 85.200.426 2016 42.489.166 : Data processed (2017) c) Water The use of inputs in the production and post-production process always decreases every year, starting from 2012 to 2016 this is done in an effort to improve the efficiency of PT Aneka Tambang Tbk. UBPE Pongkor occurs when the existing output or output level is produced at a lower cost. Table 6 Total water usage (in m3) Usage Status 2012 2013 2014 2015 2016 Water 6.048 4.380,7 Source : Data processed (2017) 3.837 3.189,5 3.195,5 In addition to inputs related to physic environmental management accounting is the non-product output produced by the company due to production activities during the period 2012 to 2016. The non-product output produced by the company is the result of the program implemented by the company in environmental management. Data on the company's non-product output can be used as a basis for internal management decision making. This causes internal management to be able to easily evaluate and make decisions regarding future company planning. The company's non-product output can be seen in the following table. Table 7 Non-product outputs Output Description Tailings Used oil Used grease Domestic waste Hazardous waste Incenerator Ash Source 2012 306.178 32.335 1.425 2.754 21.325 6.084 2013 323.928 26.820 2.627 2.736 26.824 7.031 2014 311.093 17.670 2.063 2.184 25.980 6.550 2015 308.770 16.480 1.967 2.098 24.567 5.087 2016 305.890 14.560 1.876 1.908 22.769 0 unit DMT ltr kg m3 kg kg : Data processed (2017) 2. Monetary Environmental Management Accounting (MEMA) Monetary Environmental Management Accounting is monetary information obtained from environmental management accounting as shown in the income statement of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor from 2012 to 2016. The balance sheet of profit and loss of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor can be seen in Appendix 2. The company's monetary environmental management accounting can be used by the company's internal management in decision making. After analyzing the company's physical and monetary flows, the company's eco-efficiency value can be calculated through a comparison of environmental performance obtained from the company's environmental costs compared to financial performance. 27 The performance obtained from the value added results from the reduction between sales and purchased goods and services on the company's income statement for the period 2012 to 2016, the company's eco-efficiency value is obtained as follows. Description Year Environmental Performance Environmental Costs 36.384.822. 07635.370.498. Financial Performance Sales 1.003.592.754. 56424.729.384. 12318.260.319. 01617.207.460.504 693918.361.975. 391901.254.101. 613793.836.420. 559850.736.405.006 Goods services 753.849.201. 943793.195.384. 163781.205.024. 383710.546.790. 774758.620.909.792 Value Added 249.743.552. 750125.166.591. 228120.049.077. 23083.289.629. 78592.115.495.214 57%28, 26%20, 60%21, Eco-Efficiency 14, 92%18,68% Source : Data processed (2017) Table 8 shows fluctuations in the level of eco-efficiency at PT Aneka Tambang (Persero) Tbk. Pongkor Gold Mining Business Unit which is the implication of environmental management accounting. Based on these data, it can be concluded that the application of environmental management accounting as an Eco-efficiency effort, namely improving environmental performance at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor has an average of 20.81% from the comparison of all environmental performance to the company's financial performance. This proves that the application of environmental management accounting is 20.81% of all costs used in the period 2012 to 2016, meaning that the presentation of increased efficiency related to environmental improvement is 20.81% per year 2012 to 2016. If this value is compared with the results of research at PT Perkebunan Nusantara X where the company has an eco-efficiency value of 30%, then the ecoefficiency efforts at PT Aneka Tambang UBPE Pongkor are lower, meaning that the eco-efficiency efforts still need to be improved. This can be done by creating programs, innovations related to environmental improvement and improving environmental management accounting reporting where special reporting is made to facilitate internal management decision making. This is done as an effort to implement environmental management accounting for the better.