Implementation Of Environmental Management Accounting

Implementation Of Environmental Management Accounting As A Form Of Eco-Efficiency Analyzing environmental information (physical and monetary) to support internal and external decision making. In the application of environmental management accounting, companies can carry out an eco-efficiency effort, where eco-efficiency according to Hansen and Mowen (2009) is a strategy that produces a product with better performance, in the form of a company's efforts to use less energy and natural resources so as to increase the company's profitability because it can reduce the cost of using resources and the environment incurred by the company. eco-efficiency is a calculation that implements the percentage of increased efficiency towards improving environmental performance, where the data that supports the calculation of eco-efficiency has been presented in environmental management accounting reporting. The calculation can be a benchmark for companies in assessing, evaluating and making decisions in controlling environmental management that has been regulated in Law No. 32 of 2009 related to resource savings and environmental management efforts of the company and become a tool in controlling environmental costs incurred by the company. PT Aneka Tambang (Persero) Tbk. UBPE Pongkor has nine mining units, namely gold and silver mining in Pongkor, Bogor, West Java, bauxite mining in Kijang, Bintan Island, Riau, nickel mining in Gee Island, Gebe, Tanjung Buli and Pomala, Southeast Sulawesi and iron sand mining in Cilacap, Kutuarjo and Lumajang, Central Java. PT Aneka Tambang (Persero) Tbk. UBPE Pongkor is one of the branches located in Bogor in the Pongkor area where this company has implemented eco-efficiency efforts and is a pilot company in this study. This company has indeed made eco-efficiency efforts but the application of environmental management accounting is still not well realized, in accounting reporting is still semi-manual. From the results of interviews, the distribution of environmental accounting information turns out that there is no good enough cooperation between the environmental department and the finance department. The environmental accounting data processing system is still separated, it is considered quite long and ineffective. In recapitulating environmental cost data for daily, monthly and annual PT Aneka Tambang (Persero) Tbk. UBPE Pongkor checks one by one from the results of the report stored in the document, then recapitulates it again by inputting the value again. This can cause human error and invalid data accuracy. From the research results, it turns out that PT UBPE Pongkor needs a method of recording all its production activities to be reported in the company's environmental cost report. Because for assessment, evaluation and decision making carried out by internal management is still in using manual calculations realized through graphs. In addition to the above, revenue is also influenced by environmental performance factors that support it such as one of the environmental costs, where to get a large income, the supporters of environmental cost control must work optimally. In order to work optimally, one of them needs special reporting related to environmental management accounting so that reduced income can be minimized by eco-efficiency efforts. which is able to save the use of company resources and environmental costs, therefore PT Aneka Tambang (Persero) Tbk. UBPE Pongkor requires calculations related to environmental costs as a form of environmental management accounting implementation. Based on this, PT Aneka Tambang (Persero) Tbk. UBPE Pongkor, especially the environment and accounting department, wants a solution in dealing with the above problems, and they need an environmental management accounting method as an ecoefficiency effort. As a form of this effort, the company needs to include an environmental budget in the company's financial statements and accountability. Environmental management accounting data helps internal management in conducting assessments, evaluations and decision making related to controlling environmental costs and using resources that aim to increase company profitability. So the researcher took the research location at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor which is located in the Pongkor Mountain area, Bogor, West Java. Therefore, in this thesis research, the researcher is interested in taking the title "Application of Environmental Management Accounting as a Form of EcoEfficiency at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor". The application of the concept of environmental management accounting will encourage and make better environmental management which the researcher then relates to increasing the company's competitiveness. Problem Formulation Based on the explanation above, the problems in this study can be formulated, among others: 1. How is environmental management accounting implemented at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor? 2. How are the results of the analysis of eco-efficiency related to environmental performance at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor? 3. How are the results of the analysis of the application of environmental management accounting in increasing the competitiveness of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor? Research Objectives Based on the formulation of the problem that has been mentioned, the objectives of this study include: 1. Analyzing the application of environmental management accounting of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor. 2. Analyzing eco-efficiency related to the environmental performance of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor. 3. Analyzing the application of environmental management accounting in increasing the competitiveness of PT Aneka Tambang (Persero) Tbk. UBPE Pongkor. Research Benefits The research results obtained are expected to provide benefits for several parties, among others: 1. For companies, this research is expected to help improve the company's environmental performance through the application of environmental management accounting. Other benefits, it is expected to be a benchmark and material consideration for company managers in making decisions related to the company's environmental performance. 2. For academics, this research is expected to provide benefits in the development of science, especially regarding environmental management accounting. 3. For Bogor Agricultural University, this research is expected to add to the library references, reference sources for students and other parties in need. Scope of Research Based on its benefits and advantages, environmental management accounting has three main principles including compliance, eco-efficiency and strategic positioning (Ikhsan 2003), in this case the researcher takes one of the three principles, namely regarding eco-efficiency which will be related to the company's environmental performance at PT Aneka Tambang (Persero) Tbk. UBPE Pongkor. The research period used is the period 2012 to 2016. The data used in the study were taken from primary and secondary data. The research location was carried out at PT Aneka Tambang (Persero) Tbk. Pongkor Gold Mining Business Unit, West Java. This research began in January 2017 until April 2017.