Penerapan Akuntansi Manajemen Lingkungan Pada Dua Puluh Lima Perusahaan Yang Terdaftar Di Indeks Sri Kehati 2013

Abstract

The problems with the environment which has grabbed the public attention is the main reason for the development of environmental management accounting. Companies need to take parts in this continuous development. One efforts which has been done is to disclose of maintaining environment quality. The cost and benefit of the companies' activity in responding to environmental issues is regarded as information which needs to be revealed in sustainable reporting. This research is aimed to explore the information of companies' activity in relation to environmental issues. This research classifies the criteria of environmental costs into four (4) and analyses the companies indexed in SRI KEHATI. This is a qualitative research. The researcher conducts an analysis on 25 companies listed in 2013 SRI KEHATI index. This research finds that the most common activities conducted by the companies in taking their responsibilities to the environment is in waste management, energy efficiency, and nature preservation (in relation to biodiversity). There are only four (4) companies which have devoted most of their activities to environmental issues; Bank Negara Indonesia (Persero) Tbk, Tambang Batu Bara Bukit Asam (Persero) Tbk, Telelomunikasi Indonesia (Persero) Tbk, and United Tractors Tbk. The common criteria employed is preventive cost.

Efek Green Accounting Terhadap Material Flow Cost Accounting Dalam Meningkatkan Keberlangsungan Perusahaan

“…Akuntansi lingkungan (green accounting) memberikan laporan bagi pihak internal dan eksternal perusahaan. Apabila pelaporan akuntansi lingkungan bersifat mandatory, akuntabilitas sosial perusahaan akan meningkat (Setiawan, 2016). Tujuan dari akuntansi lingkungan sebagai sebuah alat manajemen lingkungan dan sebagai alat komunikasi dengan stakeholder dan untuk meningkatkan jumlah informasi relevan yang dibuat bagi mereka yang memerlukan atau dapat menggunakannya (Idris, 2012), sehingga dapat mengetahui kegiatan perusahaan dalam upaya menangani pencemaran lingkungan serta kewajiban perusahaan atas masalah.…”

“…Penelitian lain juga mengungkapkan bahwa semakin luas lahan atau area pabrik maka semakin besar pula jumlah produk yang dapat di hasilkan oleh sebuah perusahaan (Danny dan Marhaeni, 2017) Green Accounting mempunyai manfaat bagi internal perusahaan untuk memberikan laporan mengenai pengelolaan internal, yaitu keputusan manajemen mengenai pemberian harga, pengendalian biaya overhead, penganggaran modal (capital budgeting) dan biaya produksi. Kegiatan produksi yang bermanfaat dengan mengurangi dampak lingkungan, menghemat konsumsi sumber daya dan biaya secara simultan (Setiawan, 2016). Perusahaan yang memperhatikan lingkungan akan mendapatkan legitimacy dari masyarakat.…”

Green Accounting: An Environmental Pollution Prevention Effort to Support Business Continuity

“…This approach focuses on the subjective nature of the social world and seeks to understand it from the conceptual framework of the object being studied. Research using this paradigm aims to understand the experiences, perspectives, and individual significances (Setiawan, 2013).…”

“…Through the application of green accounting, it is hoped that environmental sustainability is maintained, because implementing green accounting results in companies that will voluntarily obey government policies in the environment where the company operates. An adequate cost report provides a breakdown of environmental costs by category (Setiawan, 2013). According to (Hansen & Mowen, 2009), environmental costs can be classified into four categories, such as:…”

Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya

“…The application of green accounting (green accounting) can provide information about the extent to which organizations (companies) make a positive or negative contribution to the quality of human life and the environment. The application of green accounting (green accounting) is expected to improve the company's image that brings stakeholder trust for long-term business sustainability (Setiawan, 2014;Panggabean and Deviarti, 2012), improve company performance and value, and reduce corporate risk (Lako, 2015a(Lako, , 2015b, and certainly expected to have a significant effect on the company's financial position (Hansen and Mowen, 2009). Thus, business sustainability can be achieved if the company in its business management can maintain a balance between the company's economic interests, environmental interests and the interests of the community (Miqdad, 2016).…”