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ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI DASAR PENGUKURAN DAMPAK USAHA PADA PERUSAHAAN

Gomal Halomoan Nainggolan, Politeknik Negeri Malang, Annisa Fatimah, Basuki Rachmat, Politeknik Negeri Malang
2018 Vol.1 No.1  

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To determine the environmental impact, cost and benefits of it's conservation has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materials data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary
more » ... ntal Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste.
doi:10.18382/jraam.v3i2.74 fatcat:3ckrqliahfcjtgwa724fwgtshm
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Gomal Halomoan Nainggolan, Politeknik Negeri Malang, Annisa Fatimah, Basuki Rachmat, Politeknik Negeri Malang. "ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI DASAR PENGUKURAN DAMPAK USAHA PADA PERUSAHAAN." Vol.1 No.1 (2018)