Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

Pengelolaan Limbah dan Penerapan Akuntansi Lingkungan pada Pabrik Tahu Industri Pink Jaya di Kota Kupang

Muhul, Theresia R. (Unknown)
Celin, Felisia H. (Unknown)
Kolin, Anastasia (Unknown)
Lian, Yohanes Pemandi Lian (Unknown)



Article Info

Publish Date
01 Jan 2025

Abstract

This research analyzes the application of environmental accounting in waste management at the Tofu Pink Jaya Oebufu Industry in Kupang, which has been operating for 25 years. The management of waste from the tofu factory includes handling solid waste, such as tofu dregs, and liquid waste from the production process. Solid waste is sold as animal feed, while liquid waste is partially infiltrated into the ground, directed to control tanks, and utilized for biogas production. The research employs a qualitative method, collecting data through observation, interviews, literature review, and documentation. The findings indicate that while the Pink Jaya tofu factory has not fully implemented environmental cost accounting in its financial reports, it has made technically sound efforts in waste management. The production process incurs main costs, which include raw material costs, labor costs, and overhead costs, all identified as part of environmental costs. This research demonstrates that effective waste management can yield economic benefits while alleviating negative impacts on the environment.

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Journal Info

Abbrev

SJR

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...