Akuntansi Manajemen Lingkungan: Metoda Akuntansi Lingkungan Guna Meningkatkan Eko-effisiensi Usaha Dan Mengatasi Krisis Ekologi Studi Pada CV. Andi Offset


Sara Marlyn Paru(1*), Ertambang Nahartyo(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author


Ecological issues have become one of the actual issues today. An anthropocentric mindset
makes humans position themselves as masters of all creation. This view creates an act of
exploitation of nature which ends up in disaster in the form of environmental pollution.
Environmental pollution that occurs today is a symbol of planning and design failure by the
company. The negative impacts that occurs due to environmental pollution is that the cost of
repair and control of the environment becomes high, and that there is the potential hidden
cost in the income statement of the company. One effort that companies can take to prevent
and control waste is by managing environmental costs and performing eco-efficiencies that
serve to improve environmental performance.
This research was conducted on CV. Andi Offset by using descriptive study approach. Data
collection was performed by means of observation; direct interview with related parties; and
documentation. The results of this study indicate that the company has been accounting for
environmental management as a form of compliance with Law No. 32 of 2009 on the
environment and the Special Region of Yogyakarta Regulation number 7 of 2016 on waste
water quality standards. The use of environmental management accounting to the company
has added to environmental costs as much as 2% of total production costs. In addition,
environmental management accounting also has an effective impact on savings in the form of
waste paper sales to third parties and improvement of eco-efficiency. However, eco-efficiency
has not been able to reduce BOD5 levels in organic wastewater compounds; has not been
effective in the stages of employee empowerment, innovation and enhancement of the
company's competitive advantage. CV. Andi Offset is expected to make efforts to improve
eco-efficiency on BOD5 organic compounds; employee empowerment; innovation and
competitive advantage.


Abis, Abisugm, Maksi,Maksiygm, Feb, FebUgm, environmental management accounting, environmental cost, eco-efficiency, hidden cost quality

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DOI: https://doi.org/10.22146/abis.v6i3.59087

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