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

Abstract

Ecological issues have become one of the actual issues today. An anthropocentric mindsetmakes humans position themselves as masters of all creation. This view creates an act ofexploitation 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 thecompany. The negative impacts that occurs due to environmental pollution is that the cost ofrepair and control of the environment becomes high, and that there is the potential hiddencost in the income statement of the company. One effort that companies can take to preventand control waste is by managing environmental costs and performing eco-efficiencies thatserve to improve environmental performance.This research was conducted on CV. Andi Offset by using descriptive study approach. Datacollection was performed by means of observation; direct interview with related parties; anddocumentation. The results of this study indicate that the company has been accounting forenvironmental management as a form of compliance with Law No. 32 of 2009 on theenvironment and the Special Region of Yogyakarta Regulation number 7 of 2016 on wastewater quality standards. The use of environmental management accounting to the companyhas 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 ofwaste paper sales to third parties and improvement of eco-efficiency. However, eco-efficiencyhas not been able to reduce BOD5 levels in organic wastewater compounds; has not beeneffective in the stages of employee empowerment, innovation and enhancement of thecompany's competitive advantage. CV. Andi Offset is expected to make efforts to improveeco-efficiency on BOD5 organic compounds; employee empowerment; innovation andcompetitive advantage.