ANALISIS PENERAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) DALAM MENINGKATKAN EKO-EFISIENSI USAHA (Studi Kasus Pada Rumah Sakit Ibnu Sina YW-UMI Kota Makassar)

Abstract

Current issues related to the environment to be one of the issues that got the attention of the public. Awareness of the community to participate in protecting the environment is increasing from time to time. It encourages businesses as part of the community itself, to participate in maintaining the environment in ways that minimize the risk of environmental damage as a result of the operational company's. In this case, the needed cost of the so-called environmental costs. Environmental costs necessary to achieve eco-efficiency efforts, one of which is the use of Environmental Management Accounting (EMA), by identifying environmental costs by classifying into the category of environmental quality to evaluate their environmental performance.
 This study uses the Ibnu Sina Hospital YW-UMI Makassar City engaged in health services as research objects. In this study the author uses descriptive qualitative method. The results showed that the Ibnu Sina Hospital YW-UMI Makassar City yet to implement Environmental Management Accounting (EMA), manage environmental costs, but this hospital has managed the impact of the environment.

Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting

“…Eco-efficiency measurement uses value added which is calculated from earnings before interest and tax (net profit before tax) and costs incurred for sales, then compared to environmental performance (Azis et al, 2020) Value Added = EBIT -Sale Cost…”

“…In line with (Azis et al, 2020), YW-UMI Ibn Sina Hospital research is already measuring, appraising, acknowledging, presenting and disclosing information about waste management. The thing to note is that the environmental cost report is still included in the company's general financial statements, which are presented together with other similar costs.…”

“…Eco-efficiency measurement uses value added which is calculated from earnings before interest and tax (net profit before tax) and costs incurred for sales, then compared to environmental performance (Azis et al, 2020). Following are the results of business eco-efficiency calculations at Lumintu Farm: The calculation table above shows an increase in eco-efficiency from 2020 to 2021, which is 52%, 54%, and a rise of 2%.…”

“…Green accounting is currently an essential point in the continuity of a business entity, environmental accounting is a form of corporate responsibility, and the green business concept (Lako, 2019) defines green accounting as a series of processes in the accounting process for recognizing, measuring value, recording, summarizing, reporting, and disclosing information about transactions, events, and financial, social, and environmental objects in an integrated manner to produce integrated, complete, and relevant accounting information useful for users in economic and noneconomic assessment and decision making. Green accounting activities are also described by (Azis et al, 2020). Environmental accounting is collecting, analyzing, assessing, and preparing reports on environmental and financial data to reduce environmental impacts and costs.…”

Strategi Komunikasi Sales Marketing PT. Acon Indonesia dalam Melakukan Negosiasi Transaksi Bata Ringan

“…Secara umun, pengertian observasi adalah suatu aktivitas pengamatan terhadap suatu objek secara cermat dan langsung dilokasi penelitian. Menurut Moleong (Zunitasari, 2020), wawancara dilakukan dengan tujuan tertentu. Wawancara dilakukan oleh peneliti dan responden dengan berhadapan langsung untuk mendapatkan informasi secara lisan dengan mendapatkan data tujuan yang dapat menjelaskan masalah peneliti.…”