INVOICE : JURNAL ILMU AKUNTANSI
Vol 4, No 1 (2022): Maret 2022

Analysis Of Environmental Management Accounting Application In The Manufacturing Industry In Makassar City (Empirical Study On Cake Companies)

Nurhikmah Syahrir (Universitas Muslim Indonesia)
Masdar Mas’ud (Universitas Muslim Indonesia)
Syamsuri Rahim (Universitas Muslim Indonesia)



Article Info

Publish Date
31 Mar 2022

Abstract

This research was motivated by the existence of several problems related to the rapid growth of the manufacturing industry in Makassar City and inevitably led to the encroachment of the existing waste figures. In addition, the handling of waste generated by the manufacturing industry in particular still needs to be analyzed regarding its reporting and treatment. This study aims to determine how the application of environmental management accounting in the manufacturing industry in the city of Makassar, especially in the Cake company. This research was carried out for two months, namely in January-February 2021, taking place in 4 cake industries in Makassar City, namely, Sari Roti, JCO Donnuts and Coffe, Chocolicious, and Boluta' Makassar. To process the data, the author uses a qualitative descriptive method. The results show that: 1) There are three industries that already know and understand environmental management accounting, while 1 industry does not understand at all. 2) But of the three industries that understand management accounting, only 2 apply it in the form of reports in making management decisions for the next steps to be taken, 3) Industries that have not implemented it are caused by the lack of knowledge about environmental management accounting in Makassar City 4) The output of Environmental Management Accounting produced by the industry that has implemented it is by holding CSR activities and various forms of attention to the environment.

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Journal Info

Abbrev

invoice

Publisher

Subject

Economics, Econometrics & Finance

Description

Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes ...