ANALISIS IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING SEBAGAI BENTUK ECO-EFFICIENCY PADA CV. MIKADO

Abstract

The purpose of this study was to determine the extent to which the use of the principle of ecoefficiency can minimize waste with the concept of Environmental Management  Accounting  (EMA)  using  the  approach  of  PEMA  and  MEMA  on  CV. Mikado. This research is a descriptive qualitative study. The method of data collection is using observation, interviews and documentation. The data analysis technique is through four stages: data collection, data reduction, data presentation and conclusion drawing. The results of the study indicate that the value of applying the environmental management accounting to the CV. Mikado is included in the ecoefficiency business with a positive value as evidenced by the increase in the value of ecoefficiency from 1.48% in 2017 to 1.69% in 2018.