Framework of Thought on the Implementation of Environmental Management

Framework of Thought on the Implementation of Environmental Management Along with the development of the industrial sector, especially the mining industry sector, environmental damage has begun to be felt by many people in the world. Business activities that lead to the mining industry are one of the highlights of the causes of environmental degradation, because their activities are directly related to the natural and social environment. With this phenomenon, researchers try to explain transparently in terms of Physic Environmental Management Accounting (PEMA) and Monetary Environmental Management Accounting (MEMA) at PT Aneka Tambang UBP Emas Pongkor. PEMA and MEMA obtained can be used as the basis for ecoefficiency analysis, by dividing PEMA by MEMA. The comparison results can explain the level of eco-efficiency at PT Aneka Tambang UBP Emas Pongkor for the period 2012 to 2016. Increased attention to the environment is no longer a burden on the company, but a tool in improving eco-efficiency at PT Aneka Tambang UBP Emas Pongkor. EMA is a strategy in improving the company's environmental performance based on environmentally friendly efforts, no longer a category of strategies that are only used to fulfill corporate social responsibility. MINING INDUSTRY COMPETITION PT. ANEKA TAMBANG UBPE PONGKOR APPLICATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ENVIRONMENTAL PERFORMANCE FINANCIAL PERFORMANCE CONSIDERATIONS DATA ANALYSIS ECO-EFFICIENCY RESU LTS RECOMMENDATIO Figure 1 Framework NS Location and Time of Research This research was conducted directly at PT Aneka Tambang UBPE Pongkor in the Pongkor Mountain area, Bogor, West Java. The research was conducted from January 2017 to April 2017. Data Collection The type of data collected consists of two types, namely primary data and secondary data. Primary data is data obtained directly from the original source by means of interviews with company managers or with parties who have the authority to provide information on the problems raised during the research. Primary data used in this study is taken by conducting structured interviews with company managers or representatives in this case the environmental management section. In addition to conducting interviews, researchers also made direct observations or observations of the application of environmental management accounting as a form of eco-Efficiency at PT Aneka Tambang UBPE Pongkor. Secondary data is data that is indirectly obtained from the source which is a complement to primary data, which is obtained from research sources by studying references that have a relationship with the research target. The data taken from this research are: a) Company profile of PT Aneka Tambang UBPE Pongkor. b) Data on the calculation, cost assessment, and allocation of waste management in the financial statements for the period 2012-2016. c) Data on the types of waste and their management procedures along with the financing process in the budget for the period 2012-2016. d) Data regarding PT Aneka Tambang Unit UBPE Pongkor's program in implementing environmental management accounting. e) The company's annual financial report for the period 2012-2016.