EVALUASI PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PT. II DI SIDOARJO

Abstract

The impact of a company's production activities can cause a variety of adverse environmental problems of various parties. This is a social burden, which must be taken seriously . A company that runs the production activities have to be responsible and care for waste generated. Environmental Management Accounting ( EMA ) is a concept that helps companies in the business load impacts in the form of a monetary unit. Implementation of Environmental Management Accounting helps companies in environmental issues by recording all activities for production costs reported in the corporate environment This research is a case study in a manufacturing company, PT. II. This study aimed to evaluate the implementation of Environmental Management Accounting PT. II and the role of accountants in practice. From the results of research at PT. II company has not fully implement the Environmental Management Accounting. Costs incurred by the company in managing the environment amounting to 20.07 % from the company's total operating costs. Since the implementation at 2010 until now, so there are still many problems are common among the high turnover rate in human resources and frequent fires. From the evaluation this research, accountants PT. II has role full in the implementation of Environmental Management Accounting, but accountants need to do further environmental studies to more understand its application because the application of Environmental Management Accounting at PT . II has been running for three years.