Abstract
The purpose of this study was to determine the extent to which the use of the principle of ecoefficiency can minimize waste with the concept of Environmental Management Accounting (EMA) using the approach of PEMA and MEMA on CV. Mikado. This research is a descriptive qualitative study. The method of data collection is using observation, interviews and documentation. The data analysis technique is through four stages: data collection, data reduction, data presentation and conclusion drawing. The results of the study indicate that the value of applying the environmental management accounting to the CV. Mikado is included in the ecoefficiency business with a positive value as evidenced by the increase in the value of ecoefficiency from 1.48% in 2017 to 1.69% in 2018.References
Algam, Ginrey Shandy dan I Gede Yudi Primanta. Akuntansi Manajemen Lingkungan. Jurnal ilmiah mahasiswa (FEB). Akuntan Fakultas Ekonomi dan Bisnis. Universitas Brawijaya, 2015. Arfan, Ikhsan. 2009.Akuntansi Manajemen Limgkungan. Yogyakarta: Graha Ilmu.
Riset Akuntansi Going Concern 13(2), 2018, 300- 311. Hlm. 1-2. IFAC. International Guidance Document: Environmental Management Accounting. International Federation Of Accounting. Diperoleh dari http://www.ifac.org/sites/defa ult/files/publication/files/inter nationalguidancedocu-2.pdf. Diakses pada 01 mei 2019. Jamil, C.Z.M., Mohamed, R., Muhammad, F., Ali, A. (2015). Environmental Management Accounting Practice In Small Medium Manufacturing Firm. Procedia-Social And Behavioral Sciences Vol. 17,. No.2, Hlm. 619-626 Peraturan Pemerintah Nomor 46 tahun 2017 tentang Instrumen Ekonomi Lingkungan Hidup. Purnomo, Oei Dyah Ayu. 2014. Penerapan Environmental Management Accounting Dalam Upaya Meningkatkan Kinerja UD Z Sidoarjo. 3(1): 1-16, 2014. Hlm 3-4. S, Asriana. 2018. Environmental Management Accounting (Ema) Sebagai Bentuk Penerapan Eko-Efisiensi Dalam Meningkatkan Kinerja
Ekonomi Perusahaan Manufaktur (Studi Pada Ptpn Persero Pabrik Gula Takalar). Fakultas Ekonomi dan Bisnis Islam UIN Alauddin Makassar. Hlm 32-40. Salamma. 2018. Penerapan Environmental Management Accounting Sebagai Bentuk Eco-Efficiency Pada PT. PJB UP Muara Karang. Septianitasari. Indah., Rosdiana. Yuni., Nureli., (2017). Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Kaitannya Dengan Efektivitas Inovasi Perusahaan (Studi Pada Industri Sepatu Catenzo Cibaduyut). Jurnal Akuntansi. Vol. 3, No. 2. Sugiyono. 2015. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Penerbit CV. Alfabeta: Bandung. Hlm 15. World Business Council for Sustainable Development. Eco-efficiency learning module.http://www.wbcsd.or g/pages/EDocument/EDocum entDetails.aspx?ID=13 593, Diakses Tanggal 20 April 2019.