DAFTAR ISI

RINGKASAN ...................................................................................................
i KATA PENGANTAR ....................................................................................
iii

DAFTAR

ISI................................................................................................... iv DAFTAR
GAMBAR

......................................................................................

vi

DAFTAR LAMPIRAN .................................................................................

vii

DAFTAR

TABEL

.......................................................................................... ix
I. PENDAHULUAN
1.1 Latar Belakang ...................................................................................... 1
1.2 Rumusan Masalah ................................................................................. 3
1.3 Batasan Masalah ................................................................................... 3
1.4 Tujuan Penelitian .................................................................................. 3
1.5 Manfaat Penelitian ................................................................................ 3
II. TINJAUAN PUSTAKA
2.1 Pencemaran Lingkungan
2.1.1 Definisi Pencemaran Lingkungan ................................................ 4
2.1.2 Limbah ......................................................................................... 5
2.1.3 Usaha Penanggulangan Dampak Lingkungan ............................ 6
2.2 Akuntansi Pengelolaan Lingkungan (Environmental Management
Accounting(EMA))
2.2.1 Sejarah EMA .............................................................................. 11
2.2.2 Definisi Akuntansi Pengelolaan Lingkungan atau EMA .......... 13
2.2.3 Tujuan dan Manfaat EMA ........................................................ 14
2.3 Akuntansi Alur Bahan dan Energi
2.3.1 Definisi Akuntansi Alur Bahan dan Energi (MEFA)................. 16
2.3.2 Manfaat dan Tahapan Akuntansi Alur Bahan dan
Energi (MEFA) .......................................................................... 17
2.3.3 Perhitungan Dampak Lingkungan dan
Indikator Kinerja Lingkungan.................................................... 18
2.4 Akuntansi Biaya Lingkungan
2.4.1 Definisi Akuntansi Biaya Lingkungan (ECA) ........................... 19
2.4.2 Macam-Macam Biaya yang Terkait Lingkungan ...................... 19
2.4.3 Sasaran Utama Akuntansi Biaya Lingkungan ........................... 21
2.5 Penilaian Investasi Lingkungan
2.5.1 Tujuan dan Perhitungan Investasi Lingkungan.......................... 22
2.5.2 Sasaran Utama Penilaian Investasi Lingkungan ........................ 23
2.6 Konsep Eko-Efisiensi.......................................................................... 23

III. METODE PENELITIAN

3.1 Waktu dan Tempat Penelitian ............................................................. 26
3.2 Data Penelitian .................................................................................... 26
3.3 Tahapan Penelitian .............................................................................. 27
3.4 Diagram Alir Penelitian ...................................................................... 29
IV. HASIL DAN PEMBAHASAN
4.1 Gambaran Umum Perusahaan
4.1.1 Lokasi ......................................................................................... 30
4.1.2 Keadaan Geografis ..................................................................... 30
4.1.3 Produksi ..................................................................................... 30
4.1.4 Bahan Baku dan Bahan Penolong .............................................. 31
4.1.5 Proses Produksi .......................................................................... 32
4.2 Akuntansi Alur Bahan dan Energi (MEFA)
4.2.1 Alur Bahan dan Energi Proses Receiving dan Sorting ............... 36
4.2.2 Alur Bahan dan Energi Proses Drying ....................................... 37
4.2.3 Alur Bahan dan Energi Proses Shelling ..................................... 39
4.2.4 Alur Bahan dan Energi Proses Cleaning, Sizing, dan Gravity ... 40
4.2.5 Alur Bahan dan Energi Proses Warehousing (WIP) .................. 42
4.2.6 Alur Bahan dan Energi Proses Treating .................................... 43
4.2.7 Alur Bahan dan Energi Proses Bagging..................................... 45
4.3 Analisa Dampak Lingkungan dan Indikator Kinerja Lingkungan ...... 49
4.4 Akuntansi Biaya Lingkungan............................................................. 50
4.5 Limbah ................................................................................................ 53
4.5.1 Analisa Biaya Limbah
4.5.1.1 Biaya Limbah Proses Shelling ....................................... 59
4.5.1.2 Biaya Limbah Proses Cleaning ...................................... 61
4.6 Penilaian Investasi Lingkungan .......................................................... 63
4.7 Analisis Eko-Efisiensi ......................................................................... 67
V. KESIMPULAN DAN SARAN
5.1 Kesimpulan ......................................................................................... 70
5.2 Saran.................................................................................................... 71
DAFTAR PUSTAKA .................................................................................... 72

DAFTAR TABEL
Nomor

Teks

Halaman

1. Jenis dan kapasitas produksi ..................................................................... 31

2. Waktu operasi pabrik........ ........................................................................ 31
3. Bahan baku dan bahan penolong............................................................... 32
4. Biaya lingkungan yang tersembunyi proses shelling ................................ 60
5. Biaya lingkungan yang tersembunyi proses cleaning ............................... 62
6. Biaya pengomposan sampah organik........................................................ 66

DAFTAR GAMBAR
Nomor

Teks

Halaman

1. Diagram alir tahapan penelitian ................................................................ 29

2. Flow chart proses produksi PT. DuPont Indonesia Malang...................... 35
3. Alur bahan dan energi proses receiving dan sorting................................. 37
4. Alur bahan dan energi proses drying ........................................................ 39
5. Alur bahan dan energi proses shelling ...................................................... 40
6. Alur bahan dan energi proses cleaning, sizing, dan gravity...................... 42
7. Alur bahan dan energi proses warehousing (WIP) ................................... 43
8. Alur bahan dan energi proses treating ...................................................... 45
9. Alur bahan dan energi proses bagging...................................................... 46
10. Total alur bahan dan energi proses produksi PT. DuPont Indonesia ........ 48
11. Grafik limbah padat (jagung gelondong reject, rambut, klobot) .............. 54
12. Grafik janggel............................................................................................ 55
13. Grafik tumpi dan debu....... ....................................................................... 56
14. Grafik jagung pipil reject.... ...................................................................... 57
15. Grafik sisa kardus dan plastik ................................................................... 58
16. Grafik total jumlah limbah ........................................................................ 58
17. Grafik biaya limbah proses shelling.......................................................... 60
18. Grafik biaya limbah proses cleaning......................................................... 62
19. Proses pemanfaatan limbah padat ............................................................. 64
20. Integrasi kinerja ekonomi dan lingkungan ................................................ 67

DAFTAR LAMPIRAN
Nomor

Teks

Halaman

1. Akuntansi alur bahan dan energi proses receiving dan sorting................ 74

2. Akuntansi alur bahan dan energi proses drying ........................................ 75
3. Akuntansi alur bahan dan energi proses shelling ...................................... 76
4. Akuntansi alur bahan dan energi proses cleaning, sizing, gravity ............ 77
5. Akuntansi alur bahan dan energi proses warehousing (WIP) ................... 78
6. Akuntansi alur bahan dan energi proses treating ...................................... 79
7. Akuntansi alur bahan dan energi proses bagging ..................................... 80
8. Total input output alur bahan dan energi .................................................. 81
9. Potensi keracunan pada manusia (Human Toxicity Potential).................. 82
10. Potensi pemanasan global (Global Warming Potential) ........................... 83
11. Akuntansi biaya lingkungan proses receiving dan sorting ....................... 84
12. Akuntansi biaya lingkungan proses drying ............................................... 85
13. Akuntansi biaya lingkungan proses shelling............................................. 86
14. Akuntansi biaya lingkungan proses cleaning, sizing, gravity ................... 87
15. Akuntansi biaya lingkungan proses warehousing (WIP).......................... 88
16. Akuntansi biaya lingkungan proses treating............................................. 89
17. Akuntansi biaya lingkungan proses bagging ............................................ 90
18. Total biaya input 3 bulan tahun 2006........................................................ 91
19. Total biaya output 3 bulan tahun 2006...................................................... 92
20. Income statement....................................................................................... 93
21. Perhitungan kriteria investasi pembuatan kompos.................................... 94

22. Perhitungan efisiensi kinerja lingkungan dan ekonomi ............................ 95

23. Akuntansi alur bahan dan energi bulan September.................................. 96
24. Akuntansi alur bahan dan energi bulan Oktober....................................... 97
25. Akuntansi alur bahan dan energi bulan November ................................... 98
26. Karakteristik GWP dan HTP..................................................................... 99
27. Perhitungan akuntansi alur bahan dan energi.......................................... 100
28. Jadwal kerja penelitian..... ....................................................................... 104
29. Daftar Biaya..................... ....................................................................... 105
30. Layout perusahaan................................................................................... 106
31. Foto................................... ...................................................................... 107