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ANALISIS PENERAPAN GREEN ACCOUNTING UNTUK MENGETAHUI ENVIRONMENTAL COST EFFICIENCY (Studi pada PT Coca Cola Bottling Indonesia Tanjung Bintang Lampung Selatan)
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ABSTRAK
ANALISIS PENERAPAN GREEN ACCOUNTING UNTUK MENGETAHUI
ENVIRONMENTAL COST EFFICIENCY
(Studi pada PT Coca Cola Bottling Indonesia Tanjung Bintang Lampung
Selatan)
Oleh
Ilham Arif Wijaya
Penelitian ini bertujuan untuk mengidentifikasi penerapan konsep green
accounting yang dilaksanakan PT Coca Cola Bottling Indonesia Tanjung Bintang
Lampung Selatan berdasarkan proses program pengelolaan lingkungan dan
aktivitas sosial perusahaan. Penelitian ini juga berupaya mengidentifikasi
perlakuan akuntansi atas alokasi biaya lingkungan dan sosial sebagai model
pelaporan sukarela (voluntary report) berbasis green accounting yang
berpedoman pada ISO 26000 untuk mengetahui persentase nilai efisiensi biaya
lingkungan dalam menciptakan keefektifan alokasi biaya untuk program
lingkungan dan sosial perusahaan serta mewujudkan sustainability perusahaan,
kualitas kinerja lingkungan, dan peningkatan economic benefit.
Metode yang digunakan dalam penelitian ini adalah studi kasus jenis multiple
case (holistic). Hasil penelitian ini menunjukkan bahwa perusahaan telah
menerapkan konsep green accounting walaupun alokasi biayanya belum
disesuaikan dengan jenis kategori biayanya. Penelitian ini menghasilkan
pelaporan biaya lingkungan dan sosial yang menunjukkan bahwa persentase
alokasi biaya lingkungan dan sosial pada perusahaan yang diteliti terjadi alokasi
biaya yang efisien dan efektif dari kurun waktu 2015-2017.
Hal ini didasarkan atas faktor pengelolaan lingkungan yang menggunakan
teknologi tepat guna dan modern, pengolahan limbah daur ulang melalui 3R
(reduce, reuse, recycle), serta komitmen program Corporate Social Responsibilty
yang dilaksanakan perusahaan. Dari nilai efisiensi biaya lingkungan ini kemudian
dialokasikan untuk alokasi biaya program sosial yang menjadikan biaya ini
semakin efektif. Hal ini tentunya menjadikan perusahaan memperoleh kualitas
environmental performance, image, dan economic benefit yang semakin baik serta
mempermudah branding produk perusahaan ke seluruh masyarakat. Selanjutnya,
bagi pihak manajer penting sebagai pengambilan keputusan dalam mencapai
sustainability bisnis perusahaan yang semakin baik dalam jangka panjang dan
memberikan kepuasan bagi stakeholder.
___________
Kata Kunci : green accounting, voluntary report, ISO 26000, efisiensi, 3R
(reduce, reuse, recycle), corporate social responsibilty,
environmental performance, economic benefit, stakeholder.
ABSTRACT
ANALYSIS OF IMPLEMENTATION OF GREEN ACCOUNTING TO
DETERMINE ENVIRONMENTAL COST EFFICIENCY
(Study on PT Coca Cola Bottling Indonesia Tanjung Bintang Lampung
Selatan)
By
Ilham Arif Wijaya
This study aims to identify the application of the green accounting concepts
implemented by PT Coca Cola Bottling Indonesia Tanjung Bintang South
Lampung that is based on the process of environmental management programs
and corporate social activities. This study also attempts to identify the accounting
treatment of environmental and social cost allocation in voluntary report as a
green accounting model based on ISO 26000 to determine the percentage of
environmental cost efficiency values in creating the effectivity of cost allocation
for corporate environmental and social programs and realizing company's
sustainability, quality of environmental performance, and improvement of
economic benefits.
The method used in this study was a multiple case (holistic) case study. The
results of this study indicate that the company has applied the concept of green
accounting even though the allocation of costs has not been adjusted to the type of
cost category. This study resulted an environmental and social cost report showing
the percentage of environmental and social costs allocated by the companies under
study that occurred as an efficient and effective cost allocation from the 2015-
2017 period.
That was based on environmental management factors that use appropriate and
modern technology, processing recycled waste through 3R (reduce, reuse,
recycle), as well as the commitment of the Corporate Social Responsibility
program implemented by the company. From that value of environmental cost
efficiency, the values then was allocated to the cost allocation of social programs
that made these costs more effective. This certainly makes the company obtain
better quality environmental performance, image, and economic benefits, as well
as facilitate the branding of the company's products throughout the community.
Furthermore, it is important for managers to make decisions in achieving the
sustainability of the company's business that is getting better in the long term and
providing satisfaction to stakeholders.
___________
Keywords : green accounting, voluntary report, ISO 26000, efficiency, 3R
(reduce, reuse, recycle), corporate social responsibilty,
environmental performance, economic benefit, stakeholder.
ILHAM ARIF WIJAYA
ILHAM ARIF WIJAYA - Personal Name
4 SEPTEMBER 2018
R18 657 ILH a
657
Skripsi
Indonesia
UNILA
2019
Bandar Lampung
SKRIPSI
SUSI SARUMPAET, S.E., M.B.A., Ph.D., Akt.
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