Environmental Management Accounting in Enhancing Competitiveness

Environmental Management Accounting in Enhancing Competitiveness PT Aneka Tambang (Persero) Tbk. Pongkor Gold Mining Business Unit considers preservation and improvement of the environment to be something that needs attention. The company tries to reduce the environmental burden on every product life. In accordance with one of the company's missions, namely optimizing resources by prioritizing sustainability, work safety and environmental sustainability. The mission explains that the company focuses on reducing resources in an effort to prevent waste and treat the environment. 28 waste as the best way to achieve low environmental costs with the aim of increasing company productivity. PT Aneka Tambang (Persero) Tbk. UBPE Pongkor has unique strategies and innovations in environmentally friendly efforts, including being able to prevent and minimize waste through tailings management facilities, TPS and incinerators, making reclamation efforts, minimizing the use of inputs and non-product outputs, and also being able to manage tailings waste into value-added outputs of construction materials, compost and convert B3 waste into high-value furniture. The efforts made prove that the company's environmental performance is quite good with an average eco-efficiency value for the period 2012 to 2016 of 20.81%. From the results of eco-efficiency and the application of environmental management accounting, it can be assessed that this is done by the company to increase competitiveness through environmentally friendly effort methods as a form of the company's commitment to environmental sustainability, this is an advantage over companies that do not apply environmental management accounting. Here are some company awards related to the environment. Table 9 Environment-related awards Award Outstanding Environmental Care Industry of West Java Province at the (Commemoration of Hari Environment in 2010) Green PROPER Giver Year Governor of West Java 2010 BPLHD West Java MOEF 2007, 2009, 2010, 2011, 2014, 2015 2015 2012, 2013 Bogor Regent 2010 MOEF Green PROPERDA Blue PROPER Companies with social and best neighborhood Mining Environmental Management, Main Category (Silver) Mining Environmental Management, Adhitama Category (Gold) Indonesia Green Award Indonesia CSR Awards 2011 Environment category Platinum Environmental Management Company Best Industry Best Program Award in the Field CSR for Environment and Forestry Week June 2016 Ministry of Energy and Mineral Resources Ministry of Energy and Mineral Resources Coordinating Minister for Human Development & Culture 2010, 2012, 2013 2011, 2014, 2015 2011, 2014 Ministry of Social Affairs 2011 Bogor Regent 2011 MOEF 2016 The results of the qualitative analysis of environmental management accounting at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is included in the eco-efficiency business, but the efforts made in improving environmental performance have no impact on increasing the company's profitability, a decrease in revenue from 2012 to 2015 but an increase in revenue in 2016. The company does not conduct financial reporting 29 related to environmental management accounting even though the company's environmental performance is quite good. Environmental management accounting reporting is a great opportunity to attract investors in assessing the company's sustainable development, and become a tool in increasing the competitiveness of companies both nationally and internationally. Managerial Implications Based on the research conducted, the application of environmental management accounting at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is included in the eco-efficiency business with an average per period from 2012 to 2016 of 20.81%. this shows the level of commitment and responsibility of the company regarding environmental sustainability. Based on the assessment of the application of environmental management accounting qualitatively with a positive eco-efficiency value, but the company has never made special financial reporting related to environmental performance, therefore the company needs to make a special sub-field regarding environmental management accounting to be maximized in its implementation, as well as acting as a controller of the implementation of environmental management accounting in the company. After providing a sub-field regarding environmental management accounting, the company needs to include the environmental budget in the company's financial statements and accountability. Environmental management accounting data helps internal management in assessing, evaluating and making decisions related to environmental cost control and resource use aimed at increasing company profitability.