JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 5 No 2 (2021): August

Environmental Cost Efficiency Analysis to Improve the Quality of Waste Management from an Economic Perspective

Camila Adistyawati (Universitas Padjadjaran)



Article Info

Publish Date
20 Aug 2021

Abstract

Evironmental cost holds an important role in minimizing waste disposal which is produced by manufacturing company. Eco Profit Ratio is used to see whether the costs being spent have already been efficient from economic perspective in waste management process to minimize pollution. This research is prepared by explaining the use of Eco Profit Ratio in order to know how large the efficiency from economic perspective of environmental costs. This research studies a case of CV Kokidi Sejahtera Printing in seven semester from 2017 to 2020 using a descriptive qualitative method. The ratio which used in this research is based on formula from Hansen and Mowen, by dividing the environmental profit with environmental conservation cost that the company has spent for waste management processing. The result of this research showed that the environmental cost of the company are classified as prevention cost. Meanwhile the eco profit ratio showed an inefficiency of the environmental cost that has been spent, in which the value is under zero.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...