[PDF][PDF] Akuntansi Manajemen Lingkungan: Metoda Akuntansi Lingkungan Guna Meningkatkan Eko-effisiensi Usaha Dan Mengatasi Krisis Ekologi Studi Pada CV …

SM Paru, E Nahartyo - ABIS: Accounting and Business Information …, 2018 - academia.edu
SM Paru, E Nahartyo
ABIS: Accounting and Business Information Systems Journal, 2018academia.edu
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 …
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.
academia.edu
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